Event DateActApplicable FormObligation
01/04/2025 Income Tax - New thresholds applicable for TDS/TCS like 50,000 pa for 194J, 20000 pa for 194H etc. Threshold for 194I, rent is now 50,000 pm.
01/04/2025 Income Tax - " TDS @ 10% applicable u/s 194T on salary, remuneration, commission, bonus and interest to any account (including capital account) of partner of a firm for aggregate amounts more than Rs 20,000 in financial year. Apply for TAN of firm if not already available."
01/04/2025 Income Tax - "Limits Increased for Partner Remuneration from FY 25-26. For the first Rs. 6,00,000 of book profit (or in case of a loss), the remuneration will be the higher of Rs. 3,00,000 or 90% of the book profit. For any remaining book profit, the remuneration will be 60% of the book profit. Make necessary changes in partnership deeds. "
01/04/2025 Goods and Services Tax - Calculation of Aggregate Turnover of F.Y. 24-25 for various compliances related to F.Y. 25-26 like for QRMP scheme, Composition scheme, E-invoice applicability etc.
01/04/2025 Goods and Services Tax - Registration as Input Service Distributor (ISD) is mandatory where taxable person has branches in different states and receives common input tax credit.
01/04/2025 Goods and Services Tax - E-invoice becomes mandatory for taxpayers whose Aggregate Turnover in FY 24-25 exceeded Rs. 5 cr, for the first time.
01/04/2025 Goods and Services Tax - Taxpayers with turnover of 10 cr and above cannot report e-Invoices (Invoices/Credit Notes/Debit Notes) older than 30 days.
01/04/2025 Goods and Services Tax - Multi factor authentication becomes mandatory for ALL taxpayers.
01/04/2025 MSMED, 2006 - "New Investment & Turnover limits applicable for MSMEs. Micro-enterprises : Investment upto 2.50 cr (1 cr) & turnover upto 10 cr (5 cr). Small enterprises : Investment upto 25 cr (10 cr) & turnover upto 100 cr (50 cr). Medium enterprises : Investment upto 125 cr (50 cr) & turnover upto 500 cr (250 cr). "
07/04/2025 Income Tax Challan No. ITNS-281 Payment of TCS collected in March. In case of government offices where : (a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07/04/2025 FEMA ECB-2 Return of External Commercial Borrowings for March.
07/04/2025 Income Tax Challan No. ITNS-285 Payment of Equalization levy (Google Tax) charged on specified digital services during March.
10/04/2025 Goods and Services Tax GSTR-7 Monthly Return by Tax Deductors for March.
10/04/2025 Goods and Services Tax GSTR-8 Monthly Return by e-commerce operators for March.
11/04/2025 Goods and Services Tax GSTR-1 Monthly Return of Outward Supplies for March.
13/04/2025 Goods and Services Tax GSTR-1 Quarterly Return of Outward Supplies for January-March.
13/04/2025 Goods and Services Tax GSTR-5 Monthly Return by Non-resident taxable person for March.
13/04/2025 Goods and Services Tax GSTR-6 Monthly Return of Input Service Distributor for March.
14/04/2025 Income Tax Form 16B Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in February.
14/04/2025 Income Tax Form 16C Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in February.
14/04/2025 Income Tax Form 16D Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.
14/04/2025 Income Tax Form 16E Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.
15/04/2025 Provident Fund Electronic Challan cum Return (ECR) E-Payment of PF for March.
15/04/2025 ESI ESI Challan Payment of ESI for March
15/04/2025 Income Tax Form 15CC Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.
18/04/2025 Goods and Services Tax CMP-08 Payment of GST by Composition taxpayers for January-March .
20/04/2025 Goods and Services Tax GSTR-5A Monthly Return by persons outside India providing online information and data base access or retrieval services, for March.
20/04/2025 Goods and Services Tax GSTR-1A Add/amend particulars (other than GSTIN) in GSTR-1 of March. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20/04/2025 Goods and Services Tax GSTR-3B Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).
22/04/2025 Goods and Services Tax GSTR-1A Add/amend particulars (other than GSTIN) in GSTR-1 of Mar quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
22/04/2025 Goods and Services Tax GSTR-3B Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24/04/2025 Goods and Services Tax GSTR-3B Summary Return of January-March quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25/04/2025 Goods and Services Tax ITC-04 Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
25/04/2025 Goods and Services Tax ITC-04 Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
28/04/2025 Goods and Services Tax GSTR-11 Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30/04/2025 Income Tax Form 26QE Deposit of TDS on Virtual Digital Assets u/s 194S for March.
30/04/2025 Goods and Services Tax - Taxpayers with Turnover upto Rs 5 Crores in 2023-24 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply.
30/04/2025 Goods and Services Tax GSTR-4 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30/04/2025 Income Tax Challan No. ITNS-281 Payment of TDS deducted in March (both Salary & non-salary)
30/04/2025 Income Tax Form 24G Details of Deposit of TDS/TCS of March by book entry by an office of the Government.
30/04/2025 Income Tax Form 26QB Deposit of TDS u/s 194-IA on payment made for purchase of property in March.
30/04/2025 Income Tax Form 26QC Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 23-24. (In case of termination of lease during the year, TDS is to be deposited within 30 days of the next month).
30/04/2025 Income Tax Online form Uploading declarations received in Form 15G/15H for Mar quarter.
30/04/2025 Income Tax Form 61 e-filing of declarations containing particulars of Form 60 received during October - March.
30/04/2025 Income Tax Form 61-A Half yearly Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds from Oct -Mar.
30/04/2025 Companies Act MSME Form I Disclosure of dues of more than 45 days to MSME Suppliers by companies from Oct to Mar.
30/04/2025 Companies Act - Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable)
30/04/2025 Companies Act MSC-3 Annual Return of Dormant Company for FY 2024-25.
30/04/2025 Income Tax Form 26QD Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.
30/04/2025 Companies Act NDH-3 Half-yearly return by Nidhi Companies from Oct to Mar.