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March 2025: Income Tax & GST Compliance Calendar
To avoid penalties, stay compliant with the March 2025 tax deadlines for advance tax, TDS, GST, and other filings. The compliance deadlines are listed below
Complying with income tax and GST deadlines is essential for businesses, professionals, and individuals in India. Missing compliance deadlines can lead to penalties, interest charges, and legal consequences. This article provides a detailed breakdown of all due dates separately for Income Tax and GST, categorized into Early March, Mid-March, and Year-End Compliance to make it easy...
Complying with income tax and GST deadlines is essential for businesses, professionals, and individuals in India. Missing compliance deadlines can lead to penalties, interest charges, and legal consequences.
This article provides a detailed breakdown of all due dates separately for Income Tax and GST, categorized into Early March, Mid-March, and Year-End Compliance to make it easy to follow.
Looking for a Detailed, Line-by-Line Breakdown of Every Section in the CGST Act? Click Here
Income Tax Compliance Calendar – March 2025
Early March Compliance
| Due Date | Description | Relevant Section/Form |
| 2 March 2025 | Due date for furnishing challan-cum-statement for tax deducted under Section 194-IA (Property transactions) for January 2025. | Section 194-IA |
| 2 March 2025 | Due date for furnishing challan-cum-statement for tax deducted under Section 194-IB (Rent payments) for January 2025. | Section 194-IB |
| 2 March 2025 | Due date for furnishing challan-cum-statement for tax deducted under Section 194S (Crypto transactions) by specified persons for January 2025. | Section 194S |
| 2 March 2025 | Due date for furnishing challan-cum-statement for tax deducted under Section 194M (Contractor & professional payments) for January 2025. | Section 194M |
| 7 March 2025 | Deposit TDS/TCS for February 2025. For government deductors, payment must be made on the same day as deduction. | TDS/TCS Payment |
| 10 March 2025 | Professional Tax (PT) payment for February 2025 salaries (State-specific deadlines apply). | Professional Tax |
Mid-March Compliance
| Due Date | Description | Relevant Section/Form |
| 15 March 2025 | Fourth Installment of Advance Tax for AY 2025-26. Full advance tax payment for taxpayers under presumptive taxation (Section 44AD/44ADA). | Advance Tax, Section 44AD/44ADA |
| 15 March 2025 | Furnishing Form 24G by government offices for TDS/TCS deductions made in February 2025 without challan. | Form 24G |
| 15 March 2025 | PF and ESI returns & payments for February 2025. | PF/ESI |
| 15 March 2025 | Submit Form 13 to apply for Nil or Lower TDS Certificates for FY 2024-25. | Form 13 |
| 17 March 2025 | Issue of TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S (by specified persons) in January 2025. | TDS Certificate Issuance |
Year-End Compliance – 31 March 2025
| Due Date | Description | Relevant Section/Form |
| 30 March 2025 | Submit TDS payments for February 2025 under Forms 26QB, 26QC, 26QD, 26QE. | Forms 26QB, 26QC, 26QD, 26QE |
| 30 March 2025 | Furnishing challan-cum-statement for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S (by specified persons) for February 2025. | Sections 194-IA, 194-IB, 194M, 194S |
| 31 March 2025 | Country-by-Country Report (CbCR) filing in Form 3CEAD for FY 2023-24 by parent entity or alternate reporting entity in India. | Form 3CEAD |
| 31 March 2025 | CbCR in Form 3CEAD by Indian constituent entity of a multinational group, if the parent entity is not required to file under Section 286(2). | Form 3CEAD |
| 31 March 2025 | Form 67 filing for foreign income tax credit claims for FY 2022-23. | Form 67 |
| 31 March 2025 | Filing updated ITR (ITR-U) for FY 2021-22 (Final opportunity). | ITR-U |
Looking for a Detailed, Line-by-Line Breakdown of Every Section in the CGST Act? Click Here
GST Compliance Calendar – March 2025
Early March Compliance
| Due Date | Compliance Particulars | Forms/Filing Mode |
| 10 March 2025 | GSTR-7: Return for Tax Deducted at Source (TDS) for February 2025. GSTR-8: Return for Tax Collected at Source (TCS) by e-commerce operators for February 2025. | GSTR-7, GSTR-8 |
| 11 March 2025 | GSTR-1 (Monthly) filing for February 2025 for taxpayers with annual turnover above Rs. 1.5 crore. | GSTR-1 |
Mid-March Compliance
| Due Date | Compliance Particulars | Forms/Filing Mode |
| 13 March 2025 | GSTR-1 IFF (Optional) for QRMP taxpayers for February 2025. GSTR-6 for Input Service Distributors (ISD) for February 2025. | IFF, GSTR-6 |
| 20 March 2025 | GSTR-3B filing (Monthly) for February 2025 (For taxpayers with turnover above Rs. 5 crore). | GSTR-3B |
| 20 March 2025 | GSTR-3B filing (Quarterly) for February 2025 (For taxpayers with turnover up to Rs. 5 crore). | GSTR-3B |
Year-End Compliance – 31 March 2025
| Due Date | Compliance Particulars | Forms/Filing Mode |
| 25 March 2025 | Pay GST Challan if Input Tax Credit (ITC) is insufficient for February 2025 liabilities (for quarterly filers). | GST Payment |
| 31 March 2025 | Opt for the GST Composition Scheme (CMP-02) for FY 2025-26. | CMP-02 |
| 31 March 2025 | File Letter of Undertaking (LUT) in Form RFD-11 to export goods/services without IGST payment for FY 2025-26. | RFD-11 |
Looking for a Detailed, Line-by-Line Breakdown of Every Section in the CGST Act? Click Here
Key Taxpayer Takeaways for March 2025 Advance Tax Payments:
Advance Tax Payments:
- 15 March 2025: This is the due date for the fourth installment of advance tax for the assessment year 2025-26. Both business and salaried taxpayers are required to pay this installment by this date. Additionally, taxpayers under the presumptive taxation scheme (e.g., freelancers, small businesses) must pay their full advance tax liability by this date.
TDS/TCS Compliance:
- 2 March 2025: Due date for furnishing challan-cum-statements for tax deducted in January 2025 under sections:
- Section 194-IA: TDS on property transactions.​
- Section 194-IB: TDS on rent payments.​
- Section 194M: TDS on payments to contractors or professionals.​
- Section 194S: TDS on cryptocurrency or digital asset transactions (by specified persons). ​
- 7 March 2025: Due date for depositing TDS/TCS for the month of February 2025. Government offices that pay without a challan must remit taxes on the same day.
GST Filings & Payments:
- 10 March 2025: Due date for filing GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators) for February 2025. ​
- 11 March 2025: Due date for filing GSTR-1 for February 2025 by taxpayers with an annual turnover exceeding Rs. 1.5 crore or those who have opted for monthly filing.
- 13 March 2025: Due date for filing GSTR-6 (Input Service Distributor) for February 2025. ​
- 20 March 2025: Due date for filing GSTR-3B for February 2025:​
- For taxpayers with an annual turnover of more than Rs. 5 crore.​
- For taxpayers with an annual turnover of up to Rs. 5 crore, depending on the state of registration. ​
- 25 March 2025: Due date for payment of GST liability for February 2025 under PMT-06 by taxpayers under the QRMP scheme. ​
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