As the new financial year 2025-26 (A.Y. 2026-27) kicks off on 1st April 2025, businesses, tax professionals, and compliance officers must stay alert to a range of regulatory due dates across GST, Income Tax, SEBI, FEMA, PF/ESI, FSSAI, and more. Staying compliant not only avoids penalties but also keeps your business operations running smoothly.
Below is a summary of the key compliance deadlines for the month of April 2025, categorized by date and regulatory act:
Important Due Dates & Compliances
| Date | Compliance | Period | Act |
|---|---|---|---|
| 01-Apr-25 | New Financial Year Begins | 2025-2026 | — |
| 07-Apr-25 | TCS Payment | March 2025 | Income Tax Act |
| ECB-2 Return Filing | March 2025 | FEMA | |
| 09-Apr-25 | GSTR-7 (TDS Deductor) | March 2025 | GST Act |
| GSTR-8 (TCS Collector) | March 2025 | GST Act | |
| 11-Apr-25 | GSTR-1 (Non-QRMP) | March 2025 | GST Act |
| 12-Apr-25 | GSTR-1 (QRMP) | March 2025 | GST Act |
| 13-Apr-25 | GSTR-5 (Non-Resident Taxpayer) | March 2025 | GST Act |
| GSTR-6 (ISD) | March 2025 | GST Act | |
| 15-Apr-25 | PF/ESIC Payment | March 2025 | PF/ESI Act |
| 18-Apr-25 | CMP-08 (Composition Dealers) | Jan-Mar 2025 | GST Act |
| 20-Apr-25 | GSTR-3B (Non-QRMP) | March 2025 | GST Act |
| GSTR-5A (OIDAR) | March 2025 | GST Act | |
| 21-Apr-25 | Corporate Governance Report | Jan-Mar 2025 | SEBI |
| Statement of Investor Complaints | Jan-Mar 2025 | SEBI | |
| Shareholding Pattern Filing | Jan-Mar 2025 | SEBI | |
| 22-Apr-25 | GSTR-3B (QRMP – Group A) | Jan-Mar 2025 | GST Act |
| 24-Apr-25 | GSTR-3B (QRMP – Group B) | Jan-Mar 2025 | GST Act |
| 25-Apr-25 | ITC-04 (Input Tax Credit on Job Work) | Oct 2024 – Mar 2025 | GST Act |
| 29-Apr-25 | Reconciliation of Share Capital Audit | Jan-Mar 2025 | SEBI |
| FSSAI Form D-2 (Half Yearly) | Oct 2024 – Mar 2025 | FSSAI | |
| 30-Apr-25 | E-form MSME Form-1 | Oct 2024 – Mar 2025 | Companies Act |
| Integrated Governance Filing | Jan-Mar 2025 | SEBI | |
| TDS Deposit | March 2025 | Income Tax Act | |
| GSTR-4 (Annual Return – Composition) | FY 2024-25 | GST Act |
Highlights to Keep in Mind
- GST Filings: Multiple forms like GSTR-1, GSTR-3B, GSTR-7/8, and GSTR-6 are due throughout the month.
- Statutory Filings under SEBI: Corporate governance and investor reporting are due by April 21st and 29th.
- Annual Returns: GSTR-4 (Composition Dealers) and MSME Form-1 due at month-end.
- Labor Compliance: Don’t miss PF/ESI payments on or before April 15th.
- Income Tax: TCS payment and TDS deposit deadlines fall on 7th and 30th April respectively.
Compliance Tip
Make a checklist with internal deadlines a few days prior to the due dates to ensure smooth filing and avoid last-minute hassles or penalties.