October 2025 Compliance Calendar: Know Key Due Dates, Extensions, and Last-Minute Alerts
As we all have stepped into October 2025, just five days are left to enter the upcoming month, November. Therefore, businesses, professionals, and individual taxpayers must be aware of these compliance due dates falling this month, because missing these deadlines may result in hefty penalties and litigation. Multiple compliance due dates for MCA filings, GST returns, TDS statements, and Tax Audits this month, even overlap with the Diwali festive season.
MCA: Due Date for Annual Filings and DIR-3 KYC
The Ministry of Corporate Affairs (MCA) has extended the due date for filing e-Form DIR-3 KYC and web form DIR-3 KYC-WEB without additional fees till October 31, 2025. Individuals liable to file e-Form DIR-3 KYC and web form DIR-3 KYC-WEB must file it before the due date to avoid a late fee of Rs. 5000. Additionally, companies should start getting ready with their Form AOC-4 (Financial Statements) and MGT-7/MGT-7A (Annual Return) because these documents need to be filed soon after the Annual General Meeting (AGM). Usually, they are due within 30 or 60 days after the AGM.
Income Tax: TAR and ITR Filing Due Date
Several High Courts in the past had been approached to direct CBDT to extend the due date for Income Tax Return (ITR) filing for audit cases, and many of them have even announced their decision in favour of ITR due date extension.
However, CBDT (Central Board of Direct Taxes) has not released any official confirmation (like a notification) announcing an extension in the ITR due date for audit cases. There are high expectations that CBDT will soon extend the ITR due date, considering the heavy compliance load and technical portal issues.
If an extension is announced, taxpayers are recommended to file their returns before the extended due date in order to avoid a penalty under Section 271B.
GST: GSTR-3B Filing Due Date for September 2025 Period
In recent weeks, several tax professionals, such as BCAS and ICAI, had requested the GST department to extend the due date for GSTR-3B filing for the September 2025 period amid Diwali festivities, as many festival dates were overlapping with GSTR-3B filing due dates.
Considering these several approaches, the GST department has extended the due date of the monthly GSTR-3B for September 2025 from October 20, 2025, to October 25, 2025, and the quarterly GSTR-3B for Q2 of the financial year 2025-26 has been extended from 22nd/24th October 2025 to 25th October 2025. Meaning, today is the deadline for filing GSTR-3B; file your returns as soon as possible to avoid legal actions.
