This newsletter contains various Compliance requirements for the Month of October, 2025 under various Statutory Laws.
In today’s rapidly evolving regulatory landscape, staying abreast of the latest compliance requirements is not just a best practice, but an absolute necessity. The sheer volume and complexity of regulations across various sectors can be daunting, and the consequences of non-compliance — ranging from hefty fines and reputational damage to legal penalties — underscore the critical importance of a proactive and informed approach.
“A robust Corporate Governance framework is the compass that guides an organization towards long-term success, ensuring transparency and accountability at every step.”
Compliance Requirement Under:
1. Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications
2. Income Tax Act, 1961
3. Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars
4. Other Statutory Laws and Updates
5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015
6. SEBI (Prohibition of Insider Trading) Regulations, 2015
7. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
8. SEBI (Buyback of Securities) Regulations, 2018
9. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications
10. Companies Act, 2013 (MCA/ROC Compliance) and Notifications
11. MSME Key Updates
12. Insolvency and Bankruptcy Board of India (IBBI) Updates
13. Cabinet Decisions / New Acts
14. Competition Commission of India (CCI) Updates
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- Key Compliances under FEMA / RBI
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / (Filing mode) |
| FEMA ACT 1999 | 15th July 2025 (Extended date July 31, 2025) | Annual return on Foreign Liabilities and Assets (FLA) is required to be submitted by all the companies which have received FDI and/or made overseas investment in any of the previous year(s), including the current year. | FLA |
| FEMA ACT 1999 | Not later than 30 days from the date of issue of Capital instrument | FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India. | Form FC-GPR |
| FEMA ACT 1999 | Within 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier. | Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS. The onus of reporting shall be on the resident transferor/ transferee. | Form FC-TRS. |
| FEMA ACT 1999 | Within 30 days from the date of receipt of the amount of consideration. | A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1 | Form FDI LLP-I |
| FEMA ACT 1999 | within 60 days from the date of receipt of funds in | A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non-resident (or vice versa) | Form FDI LLP-II |
| FEMA ACT 1999 | within 30 days from the date of allotment of capital instruments | The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts | Downstream statement -Form DI & reporting at FIFP too |
| FEMA ACT 1999 | Within 7 working days of the end of the month to which it relates. | The borrowers are required to report actual ECB transactions through Form ECB- 2 Return through the AD Category I bank on monthly basis. | Form ECB 2 |
- RBI Circulars / Notifications: September, 2025
| Sl. | Particulars of the Circulars | Link |
| 1 | Returns – Department of Payment and Settlement Systems – Submission in CIMS | Click Here |
| 2 | Master Direction on Regulation of Payment Aggregator (PA) | Click here |
| 3 | Participation of Standalone Primary Dealers in Non-deliverable Rupee Derivative Markets | Click here |
| 4 | Reserve Bank of India (Authentication mechanisms for digital payment transactions) Directions, 2025 | Click here |
| 5 | Reserve Bank of India (Settlement of Claims in respect of Deceased Customers of Banks) Directions, 2025 | Click here |
| 6 | Reserve Bank of India (Interest Rate on Advances) (Amendment Directions), 2025 | Click here |
| 7 | Reserve Bank of India (Lending Against Gold and Silver Collateral) – (1st Amendment) Directions, 2025 | Click Here |
| 8 | Reserve Bank of India (Basel III Capital Regulations – Perpetual Debt Instruments (PDI) in Additional Tier 1 Capital – Eligible Limit for Instruments Denominated in Foreign Currency/Rupee Denominated Bonds Overseas) Directions, 2025 | Click here |
| 9 | Reserve Bank of India (Basel III Capital Regulations – Perpetual Debt Instruments (PDI) in Additional Tier 1 Capital – Eligible Limit for Instruments Denominated in Foreign Currency/Rupee Denominated Bonds Overseas) Directions, 2025 | Click here |
| 10 | Reserve Bank of India (Basel III Capital Regulations – Perpetual Debt Instruments (PDI) in Additional Tier 1 Capital – Eligible Limit for Instruments Denominated in Foreign Currency/Rupee Denominated Bonds Overseas) Directions, 2025 | Click here |
| 11 | RBI Issues Amendment Directions/Circulars | Click here |
| 12 | Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract | Click here |
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of tax deducted/collected for the month of September, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production | 07.10.2025 |
| 2. | Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.10.2025 |
| 3 | Uploading of declarations received in Form 27C from the buyer in the month of September, 2025 | 07.10.2025 |
| 4 | Due date for deposit of TDS for the period July 2025 to September 2025 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.10.2025 |
| 5 | Uploading of declarations received in Form 27C from the buyer in the month of September, 2025 | 07.10.2025 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2025 has been paid without the production of a challan | 15.10.2025 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2025 | 15.10.2025 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2025 | 15.10.2025 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 202 | 15.10.2025 |
| 10 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2025 | 15.10.2025 |
| 11 | Quarterly statement of TCS deposited for the quarter ending September 30, 2025 | 15.10.2025 |
| 12 | Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2025 | 15.10.2025 |
| 13 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2025 | 15.10.2025 |
| 14 | Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2025 | 15.10.2025 |
| 15 | Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending September 30, 2025 | 15.10.2025 |
| 16 | Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2025 | 15.10.2025 |
| 17 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2025 | 30.10.2025 |
| 18 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2025 | 30.10.2025 |
| 19 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2025 | 30.10.2025 |
| 20 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2025 | 30.10.2025 |
| 21 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2025 | 30.10.2025 |
| 22 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2024-25 | 31.10.2025 |
| 23 | Quarterly statement of TDS deposited for the quarter ending September, 2025 | 31.10.2025 |
| 24 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) | 31.10.2025 |
| 25 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2025 | 31.10.2025 |
| 26 | Copies of declaration received in Form No. 60 during April 1, 2025 to September 30, 2025 to the concerned Director/Joint Director | 31.10.2025 |
| 27 | Due date for filing of return of income for the assessment year 2025-26 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be aud | 31.10.2025 |
| 28 | Audit report under section 44AB for the assessment year 2025-26 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | 31.10.2025 |
| 29 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction | 31.10.2025 |
| 30 | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2025 | 31.10.2025 |
| 31 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2025) | 31.10.2025 |
| 32 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] | 31.10.2025 |
| 33 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2025 | 31.10.2025 |
| 34 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2025 | 31.10.2025 |
| 35 | Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 36 | Exercising the option to opt out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 37 | Exercising the option to opt for alternative tax regime under Section 115BAD by co-operative society (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 38 | Exercising the option to opt for alternative tax regime under Section 115BAE by co-operative society (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 39 | Furnishing of declaration by a taxpayer claiming deduction under Section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 40 | Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 41 | Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under Section 80QQB in respect of royalty income (if the assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 42 | Furnishing of certificate by a resident individual being a patentee claiming deduction under Section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 43 | Furnishing of audit report along with particulars forming part of its Annexure by electoral trust | 31.10.2025 |
| 44 | Furnishing of particulars for claiming relief under Section 89 (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 45 | Furnishing of statement for exercising the option to claim relief under section 89A for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 46 | Furnishing of an annual statement of income exempt under section 10(4D) (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 47 | Furnishing of an annual statement of income taxable at concessional rate under section 115AD (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 48 | Furnishing of annual statement of exempt income under section 10(23FF) by specified fund, being a category-III AIF (if assessee is required to submit return of income by October 31, 2025) | 31.10.2025 |
| 49 | Exercising the option to opt for alternative tax regime under Section 115BA by a domestic company (if due date of submission of return of income is October 31, 2025) | 31.10.2025 |
| 50 | Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company (if due date of submission of return of income is October 31, 2025) | 31.10.2025 |
| 51 | Exercising the option to opt for alternative tax regime under Section 115BAB(1) by a domestic company (if due date of submission of first return of income is October 31, 2025) | 31.10.2025 |
| 52 | Furnishing of details of attribution of capital gain taxable under section 45(4) to the capital asset remaining with the firm, AOP or BOI after reconstitution (if the firm, AOP or BOI is required to furnish return of income by October 31, 2025) | 31.10.2025 |
| 53 | Furnishing of the audit report by a trust or institution registered under Section 12AB or approved under Section (23C)(iv)/(v)/(vi)/(via) | 31.10.2025 |
| 54 | Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 55 | Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 56 | Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 57 | Furnishing audit report in Form 3AE to be furnished for the first year in which deduction is claimed under section 35D for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 58 | Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by November 30, 2025) | 31.10.2025 |
| 59 | Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 60 | Furnishing report relating to computation of capital gains in case of slump sale during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025 | 31.10.2025 |
| 61 | Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 62 | Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 63 | Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 64 | Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 65 | Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 (if the assessee is required to submit return of income on November 30, 2025) | 31.10.2025 |
| 66 | Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by November 30, 2025) | 31.10.2025 |
| 67 | Furnishing of certificate issued by Chartered Accountant certifying annual statement of exempt income of specified fund, being a category-III AIF, under section 10(23FF) (if assessee is required to submit return of income by November 30, 2025) | 31.10.2025 |
| 68 | Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 69 | Furnishing audit report in Form 3AC by assessee claiming deduction under section 33AB for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 70 | Furnishing audit report in Form 3AD by assessee claiming deduction under section 33ABA for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 71 | Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35D(4) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 72 | Furnishing of report of audit of the accounts of an assessee, other than a company or a co-operative society, in Form No. 3AE under section 35E(6) for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 73 | Furnishing of statement containing the particulars of expenditures specified under Section 35D(2)(a) (if the assessee is required to submit return of income by October 31, 2025) Note: The due date for furnishing the statement has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 74 | Furnishing of audit report in Form 3CE under section 44DA by non-resident and foreign company for the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 75 | Furnishing of audit report relating to computation of capital gains in case of slump sale (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 76 | Furnishing of report in Form No. 10CCF certifying that the amount of deduction under section 80LA has been correctly claimed during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 77 | Furnishing report certifying the claim for additional employee cost under section 80JJAA during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 78 | Furnishing report under section 115JB for computing the book profits of the company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 79 | Furnishing report under section 115JC for computing Adjusted Total Income and Alternate Minimum Tax of the person other than company during the previous year 2024-25 (if the assessee is required to submit return of income on October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 80 | Furnishing of Audit Report under clause (ii) of section 115VW for the previous year 2024-25 Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
| 81 | Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D) (if assessee is required to submit return of income by October 31, 2025) Note: The due date for furnishing the report has been extended from 30-09-2025 to 31-10-2025 vide Circular No. 14/2025, dated 25-09-2025 | 31.10.2025 |
- Important Notifications – For the month of Sept. – 2025:
| Sl. | Particulars of the Notification(s) | File No. / Circular No. | Link(s) |
| 1. | Modification to Circular No. 9 of 2022 (F. No. 370142/2/2022-TPL) dated 09.05.2022 of CBDT-reg. | Circular No. 11 of 2025 | Click Here |
| 2 | Extension of due date for filing of ITRs for the Assessment Year 2025-26 | Circular No. 12/2025 | Click Here |
| 3 | Order under section 119 of tbe Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late payment of demand, in certain cases | Circular No. 13/2025 | Click Here |
| 4 | Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees | Circular No. 14/2025 | Click Here |
| 5 | The Income-tax (Twenty-Fifth Amendment) Rules, 2025 | Notification No. 141 /2025 | Click Here |
| 6 | Notification under Section 10(46) – Exemption to High Court Legal Services Committee, Chandigarh | Notification No. 149/2025 | Click Here |
| 7 | Notification under Section 10(46) – Exemption to RERA, Rajasthan | Notification No. 148/2025 | Click Here |
| 8 | Notification of Tamil Nadu Electricity Regulatory Commission under Section 10(46A) | Notification No. 147/2025 | Click Here |
- Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Sept., 2025 | 20th October, 2025 | Due Date for filling GSTR – 3B return for the month of Sept, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Sept., 2025 | 22nd October, 2025 | Due Date for filling GSTR – 3B return for the month of Sept, 2025 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Sept., 2025 | 24th October, 2025 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Sept., 2025) | 11.10.2025 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.10.2025 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2025 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2025 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Sept, 2025 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.10.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.10.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.10.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (July-Sept, 2025) | 18.10.2025 |
- GST UPDATES – September, 2025:
| Sl. | Notification Particulars | Notification No. | Link (s) |
| 1. | Advisory: New Changes in Invoice Management System (IMS) | GSTN 624 | Click Here |
| 2. | Advisory to file pending returns before expiry of three years | GSTN 625 | Click Here |
| 3. | Invoice-wise Reporting Functionality in Form GSTR-7 on portal-reg | GSTN 626 | Click Here |
| 4 | Clarification on various doubts related to treatment of secondary or post-sale discounts under GST | 251/08/2025-GST | Click Here |
| 5 | Communication to taxpayers through eOffice – requirement of Document Identification Number (DIN) | 252/09/2025-GST | Click Here |
| 6 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. | 13/2025-Central Tax | Click Here |
| 7 | Seeks to notify category of persons under section 54(6). | 14/2025-Central Tax | Click Here |
| 8 | Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. | 15/2025-Central Tax | Click Here |
| 9 | Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force. | 16/2025-Central Tax | Click Here |
- Compliance under Other Statutory LAws
| Applicable Laws/Acts | Timeline / Due Dates | Compliance Particulars | Forms / (Filing mode) |
| EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952) | 15.10.2025 | PF Payment | ECR |
| ESIC (Employees’ State Insurance Act, 1948) | 15.10.2025 | ESIC Payment | ESI Challan |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Return/Notice by the Principal employer | Form VI-B |
| Contract Labour (Regulation & Abolition) Act, 1970 | Within 15 Days of commencement/ completion of contract work | Notice of commencement/ completion of contract work by the Contractor | Form VI-A |
| Payment of Gratuity Rule | Within 30 Days of applicability of the Act & any change | Notice of applicability of the Act & any change | Form A or B |
| Professional Tax | State-wise | Deposit of Professional Tax and filing of return | Online mode |
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- Updates TRACKER under Labour LAws – Sept, 2025:
| Sl. | Particulars | Link |
| 1 | EPFO launches ‘Passbook Lite’ for easier access to PF balance, other details | Click here |
| 2 | Misusing your PF? EPFO says it can recover money with interest | Click here |
| 3 | PF pre-retirement withdrawal rules likely to be relaxed: Report | Click here |
| 4 | Provident Fund New Rule: Changed your job? PF transfers to now become easier; here’s how | Click here |
| 5 | The PF problem: Why so many employees struggle to access their own money | Click here |
| 6 | Maharashtra labour law working hours may increase: 10-hour workdays and higher overtime proposed | Click here |
5. SEBI – Securities Exchange Board of INDIA
- Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
A. Quarterly Compliances:
| Sl. No. | Regulation reference (Reg.) | Compliance Particulars | Timeline / Due Date (For the Quarter Ended September, 2024) | Due Dates |
| 1 | 27(2) | Within 30 days from the end of the quarter | 21 days from end of quarter | 30.10.2025 |
| 2 | 13(3) | Within 30 days from the end of the quarter | 21 days from end of quarter | 30.10.2025 |
| 3 | 31 (1) (b) | Shareholding Pattern | 21 days from end of quarter | 21.10.2025 |
B. Half Yearly Compliances:
| Sl. | Regulation No. | Compliance Period (Due Date) | Due Date |
| 1. | Regulation 23(9) Related party transactions. | Within 45 days from the end of the quarter / Within 60 days from the end of the last quarter | On the date of publication of FR (standalone & consolidated financial results) |
C. Regular / Annual Compliances:
| Reg No | Regulation No | Particulars | Timeline |
| 47 Advertisements in Newspapers. | 47 (3) Advertisements in Newspapers | Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved. | 48 HOURS |
| 46 Website | 46(2)(s) | The listed entity shall disseminate the required information under a separate section on its website, / separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that FY.] | 21 days prior 1 days prior to the date of AGM |
| Annual Disclosure requirements for large entities | Circular No. SEBI/HO/DDHS/CIR/P/2018/144 | Annual Disclosure to be made by an entity identified as a Large Corporates (To be submitted to the Stock Exchange(s) within 45 days of the end of the FY) (Applicable for FY 2020 and 2021) | Within 45 days of the end of the FY |
D. Other Quarterly compliance which included half year compliance except
FR (Financial Results)
| Reg No | Regulation No | Particulars | Timeline |
| Intimation | Reg 29 read with Reg 33* | intimation regarding item specified in clause 29(1) be discussed at the meeting of board of directors shall be given at least Two working days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors. | at least 2 working days in advance, excluding the date of the intimation and date of the meeting |
| Intimations and Disclosure of events or information to Stock Exchanges. | 87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III | The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information: | not later than 24 HOURS from occurrence of the event or information. |
| Valuation, Rating and NAV disclosure. | 87C(1) (iii) | An issuer whose security receipts are listed on a stock exchange shall ensure that: (iii) the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within 15 days of the end of quarter. | Within 15 Days of the end of the quarter. |
| Certificate from Practicing Company Secretary. | Regulation 40 (9) (Regulation 40 (10)- certificate mentioned at sub-regulation (9), shall be filed with the stock exchange(s) simultaneously.) | The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing CS within 30 days from the end of the FY, certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/ allotment monies. | Within 30 days from the end of the financial year. |
| Indian Depository Receipt holding pattern & Shareholding details. | 69(1) | The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board. | 15 days from end of each quarter |
E. Event based Compliances
| Reg No | Regulation No | Particulars | Timeline |
| 30 Disclosure of events or information. | 30(6) AND Part A of Schedule III | The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information | 24 HOURS |
| 30 Disclosure of events or information. | 30(6) AND sub-para 4 of Para A of Part A of Schedule III | The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following: a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched; b) any cancellation of dividend with reasons thereof; c) the decision on buyback of securities; d) the decision with respect to fund raising proposed to be undertaken e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched; f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to; g) short particulars of any other alterations of capital, including calls; h) financial results; i) decision on voluntary delisting by the listed entity from stock exchange(s). | 30 MINUTES |
| 31A: Conditions for re-classification of any person as promoter / public | 31A(8) | The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event: (a) receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification; (b) minutes of the board meeting considering such request which would include the views of the board on the request; (c) submission of application for re-classification of status as promoter/public by the listed entity to the stock exchanges; (d) decision of the stock exchanges on such application as communicated to the listed entity; | not later than 24 HOURS |
| 34 Annual Report. | 34(1)(b) | In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.] | not later than 48 HOURS |
| 44 Meetings of shareholders and voting | 44(3) | The listed entity shall submit to the stock exchange, within two working days of the conclusion of its General Meeting, details regarding the voting results in the format specified by the Board. | Within 2 working days |
| 47 Advertisement-s in Newspapers. | 47 (3) Advertiseme-nts in Newspapers | The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). | Simultaneously |
| – | SCHEDULE III PART PART A 7(A) | resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor | 24 HOURS |
| – | SCHEDULE III PART PART A 7(B) | In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the required disclosures shall be made to the stock exchanges by the listed entities as mentioned under the schedule | Within 7 days from the date of resignation |
| 7 Share Transfer Agent. | Reg 7(4) & (5) Share Transfer Agent. | The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement. | Within 7 DAYS |
| 29 | Reg 29(1) | The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting. Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. | at least 2 working days in advance, excluding the date of the intimation and date of the meeting |
| 31 Holding of specified securities and shareholding pattern. | Reg 31 (1)(a) | The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time – one day prior to listing of its securities on the stock exchange(s); | 1 day prior to listing of its securities on the stock exchange(s |
| 31 | Reg 31 (1 (c) | within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital: | within 10 days of any capital restructuring |
| 39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities. | 39(2) | The listed entity shall effect issuance of certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, in cases of loss or old decrepit or worn out certificates or receipts or advices, as Applicable, as applicable, in dematerialised form within a period of thirty days from the date of such lodgement. | 30 Days |
| 39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities | 39(3) | The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information. | 2 days of its getting information. |
| 40 Transfer or transmission or transposition of securities. | 40 (3) | On receipt of proper documentation, the listed entity shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of fifteen days from the date of such receipt of request for transfer | Within 15 days |
| 40 Transfer or transmission or transposition of securities. | 40 (3) | the listed entity shall ensure that transmission requests are processed within seven days after receipt of the specified documents: | Within 7 Days |
| 46 Website | 46 (3)(b) | The listed entity shall update any change in the content of its website within two working days from the date of such change in content. | Within 2 working days |
| 50 Intimation to stock exchange(s). | 50(1) | The listed entity shall give prior intimation to the stock exchange(s) at least two working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable. | At least 2 working days |
| 52 Financial Results. | 52 (4) & (8) | The listed entity shall, within two working days of the conclusion of the meeting of the board of directors, publish the financial results and [the line items referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India. | two working days of the conclusion of the meeting |
| 57 Other submissions to stock exchange(s). | 57 | The listed entity shall submit a certificate to the stock exchange regarding status of payment of interest or dividend or repayment or redemption of principal of non-convertible securities, within one working day of it becoming due, in the manner and format as specified by the Board from time to time. | within 1 working day of it becoming due |
| 60 Record Date | 60(2) | The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purpose of the record date. | 7 working days advance intimation excluding the date of the intimation and date of the meeting |
| 78 Record Date. | 78(2) | The listed entity shall give notice in advance of at least four working days to the Recognised stock exchange(s) of record date specifying the purpose of the record date. | notice in advance of at least 4 working days |
| 82 Intimation and filings with stock exchange(s). | 82(2) | The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered. | At least 2 working days in advance, excluding the date of the intimation and date of the meeting, |
| 82 Intimation and filings with stock exchange(s). | 82(3) | The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time: Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods. | within 7 days |
6. SEBI (Prohibition of Insider Trading) Regulations, 2015
| Sl. No. | Regulation No. | Compliance Particular | Compliance Period (Due Date) |
| 1 | Regulation 7(2) “Continual Disclosures” | Every promoter, designated person member of the promoter group and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified; | Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information |
7. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
| Sl. No. | Regulation No. | Compliance Particular | Compliance Period (Due Date) |
| 1 | Schedule XIX – Para (2) of ICDR | “The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”. | As specified |
| 2 | Regulation 162 | The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment. | Within 18 months from date of allotment |
| 3 | Regulation 76 ASBA | An applicant to the rights issue shall do so only through the ASBA facility, which facility shall be provided by the issuer in the manner specified by the Board: Provided that payment through any other electronic banking mode shall be permitted in respect of an application made for any reserved portion outside the issue period. | |
| 4. | Regulation 29 Price and price band | (4) Where the issuer opts not to make the disclosure of the floor price or price band in the red herring prospectus, the issuer shall announce the floor price or the price band at least two working days before the opening of the issue in the same newspapers in which the pre-issue advertisement was released or together with the pre-issue advertisement in the format prescribed under Part A of Schedule X. | |
| 5 | Regulation 84 Issue-related advertisements | The issuer shall issue an advertisement in at least one English national daily newspaper with wide circulation, one Hindi national daily newspaper with wide circulation and one regional language daily newspaper with wide circulation, at the place where registered office of the issuer is situated and also give an intimation to the stock exchanges for dissemination on their websites, at least two days before the date of opening of the issue | |
8. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)
| Sl. | Regulation No. | Compliance Particular | Compliance Period (Due Date) |
| 1 | Regulation 11 and 24(iv) | The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other specified securities of the company are listed within seven working days of extinguishment and destruction of the certificates. | within seven working days |
| 2 | Regulation 7: Disclosures, filing requirements and timelines for public announcement | The company which has been authorised by a special resolution or a resolution passed by the board of directors, as the case may be, shall make a public announcement within two working days from the date of declaration of results of the postal ballot for special resolution/board of directors resolution in at least one English National Daily, one Hindi National Daily and one Regional language daily, all with wide circulation at the place where the Registered Office of the company is situated and the said public announcement shall contain all the material information as specified in Schedule II. | within two working days |
9. SEBI (Depositories and Participants) Regulations 2018)
| Sl. | Particulars | Due Date |
| 1. | Regulation 76 -Reconciliation of Shares and Capital Audit. | Within 30 days from end of quarter. (30.10.2025) |
| 2. | Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar. | Within 15 days from the end of each quarter. |
- SEBI Circulars Tracker: September, 2025
| Sl. | Particulars | Link |
| 1. | SEBI Releases Investor Survey 2025; Findings to Guide Inclusive and Responsible Investing | Click Here |
| 2. | Extension of timeline for implementation of SEBI Circular dated February 04, 2025 on ‘Safer participation of retail investors in Algorithmic trading’ | Click Here |
| 3. | Compliance Guidelines for Digital Accessibility Circular ‘Rights of Persons with Disabilities Act, 2016 and rules made thereunder- mandatory compliance by all Regulated Entities’ dated July 31, 2025 (Circular No. SEBI/HO/ITD-1/ITD_VIAP/P/CIR/2025/111) | Click Here |
| 4. | Request for informal guidance by way of an ‘interpretive letter’ under Securities and Exchange Board of India (Informal Guidance) Scheme, 2003 with respect to the Securities and Exchange Board of India (Research Analysts) Regulations, 2014 by Equitymaster Research Private Limited | Click Here |
| 5. | Securities and Exchange Board of India (Custodian) Regulations, 1996 [Last amended on September 23, 2025] | Click Here |
| 6. | Securities and Exchange Board of India (Custodian) (Amendment) Regulations, 2025 | Click Here |
| 7. | Consultation Paper on Review of Framework to address the ‘technical glitches’ in Stock Brokers’ Electronic Trading Systems’ Click here to provide your comments | Click Here |
| 8. | Ease of doing investment – Smooth transmission of securities from Nominee to Legal Heir | Click Here |
| 9. | Consultation on draft circular – Guidelines with respect to reporting of value of units of Alternative Investment Funds (AIFs) to Depositories Click here to provide your comments | Click Here |
| 10. | Framework on Social Stock Exchange | Click Here |
| 11. | Extension in timeline to submit comments on the Consultation Paper on “Introduction of Closing Auction Session (CAS) in the equity cash segment” Click here to provide your comments | Click Here |
| 12. | Revised regulatory framework for Angel Funds under AIF Regulations | Click Here |
| 13. | Ease of regulatory compliances for FPIs investing only in Government Securities | Click Here |
| 14. | Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 [Last amended on September 8, 2025] | Click Here |
| 15. | Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 [Last amended on September 09, 2025] | Click Here |
| 16. | Securities and Exchange Board of India (Alternative Investment Funds) Regulations 2012 [Last amended on September 09, 2025] | Click Here |
| 17. | Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2025 | Click Here |
| 18 | Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2025 | Click Here |
| 19 | Framework for AIFs to make co-investment within the AIF structure under SEBI (Alternative Investment Funds) Regulations, 2012 | Click Here |
| 20 | Format of Disclosure Document for Portfolio Managers | Click Here |
| 21 | Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Last amended on September 08, 2025] | Click Here |
| 22 | Securities and Exchange Board of India (Employees’ Service) Regulations, 2001 [Last amended on May 06, 2024 ] | Click Here |
| 23 | Securities and Exchange Board of India (Employees’ Service) (Amendment) Regulations, 2025 | Click Here |
| 24 | Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2025 | Click Here |
| 25 | Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) (Amendment) Regulations, 2025 | Click Here |
| 26 | Streamlining of the process for surrender of (Know Your Client) Registration Agency (KRA) registration | Click Here |
| 27 | Securities and Exchange Board of India (Portfolio Managers) Regulations, 2020 [Last amended on September 03, 2025] | Click Here |
| 28 | Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021 [Last amended on September 3, 2025] | Click Here |
| 29 | Securities and Exchange Board of India (Investor Protection and Education Fund) (Amendment) Regulations, 2025 | Click Here |
10. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| Companies Act, 2013 | Within 15 days of appointment of an auditor. | The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. | E – Form NFRA -1 |
| Companies Act, 2013 | Within 30 days of the board meeting | Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. | MGT-14 (Filing of resolution with MCA) |
| Companies Act, 2013 | One Time compliances | Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021. | E-Form CSR-1 |
| Companies Act, 2013 | 30th April (for Oct.2024 to Mar. 2025) | Pursuant to Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013, specified companies shall submit a half yearly return to MCA in respect of outstanding payments to Micro or Small Enterprises exceeding 45 days. | MSME Form 1 |
| Companies Act, 2013 | Annual Compliance 15th October, 2025 (extended date) | Last date for filing DIR-3 KYC for every Financial year is 30th September. For Every DIN / DPIN Holders. Penalty after due date is Rs. 5000/-(one time) | DIR – 3 KYC / DIR 3 Web- KYC |
| Companies Act, 2013 | Within 60 (sixty) days from the conclusion of each half year. | Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 | E-Form PAS – 6 |
| Companies Act, 2013 | With in 60 days from the last day of its financial year. | Every foreign company shall prepare and file, within sixty days from the last day of its financial year, to the Registrar annual return in Form FC4. | FC-4 |
| Companies Act, 2013 | within a period of 60 days after the holding of AGM | IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts. This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier. | IEPF -2 |
| Companies Act, 2013 | Within 30 days from the conclusion of half year | Return of Nidhi Company for the half year: Every nidhi company shall file half yearly return in e-form NDH-3 within 30 days of conclusion of half year duly certified by Practicing Professional having Valid COP. | NDH – 3 |
| Companies Act, 2013 | Within 30 days of the board meeting | Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. | MGT-14 (Filing of resolution with MCA) |
| Companies Act, 2013 | 30.10.2025 | Every listed public company shall prepare a report on the annual general meeting. 30 days of the conclusion of the annual general meeting along with the prescribed fee. For FY 2024-25 | MGT-15 |
*After the expiry of due dates, the respective forms can be filed with respective ROC via MCA21 portal by paying statutory filing fee & delayed filing fee, in accordance with the provisions of the rules and regulations (amended from time to time) as mentioned under the Company Law.
- Due dates of ROC Annual Filings :
(if AGM date – 30.09.2025)
| Sl. No. | Particulars | Due Date Particulars | E- Form | Due Date |
| 1 | Appointment of Auditor | Within 15 days from the conclusion of AGM | ADT-1 | 14.10.2025 |
| 2 | Filing of financial statement and other documents with the ROC | Within 30 days from the conclusion of the AGM, other than OPC (In case of OPC within 180 days from the close of the financial year) | AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL | 29.10.2025 |
| 3 | Filing of annual return by a company. | Within 60 days from the conclusion of AGM MGT – 7 A: for OPC and small companies. | MGT-7 / MGT 7A 29.11.2025 | |
| 4 | Filing of Cost Audit Report with the Central Government | Within 30 days from the receipt of Cost Audit Report | CRA-4 | |
| 5 | Compliance certificate by PCS – Section 92(2) | Applicable to Companies having paid-up share capital Rs. 10 crores or more or Turnover Rs. 50 crore or more | MGT – 8 Attachment to MGT – 7 | |
- LLP Compliance:
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / Filing mode |
| LLP Act, 2008 | 30.10.2025 | Statement of Account and Solvency for Financial Year 2024-25 Within 30 days from the end of 6 months of the financial year to which the statement relates. | Form LLP-8 |
- Important Updates – September, 2025
| Sl. | Particulars of the Circulars | Link |
| 1 | Extension of time for filing e-form DIR-3-KYC and web-form DIR 3-KYC-WEB without fee upto 15.10.2025 -reg. | Click Here |
| 2 | Clarification on holding of Annual General Meeting (AGM) and Extraordinary General Meeting (EGM) through Video Conference (VC) or Other Audio Visual Means of (OAVM) and passing Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder | Click Here |
| 3 | Companies (Compromises, Arrangements and Amalgamation) Amendment Rules, 2025 | Click Here |
| 4 | Attention Foreign Directors! It has been observed that some stakeholders are experiencing OTP-related issues while filing Form DIR-3 KYC / DIR-3 KYC Web. To address this, MCA has introduced a new IVR flow to facilitate smooth OTP generation. Stakeholders still facing OTP issues are advised to raise a ticket with the MCA Helpdesk and follow the instructions received via email in response to the ticket. | Click Here |
- For further query, please connect at +91 9625483520 / cslalitrajput@gmail.com
11. MSME (Ministry of Micro, Small and Medium Enterprises)
MSME stands for Micro, Small and Medium Enterprises. In a developing country like India, MSME industries are the backbone of the economy.
Micro, Small, and Medium Enterprises (MSMEs) form the backbone of the Indian economy, playing a pivotal role in employment generation, fostering innovation, promoting inclusive growth, and significantly contributing to the nation’s GDP and exports. Governed by the MSMED Act, 2006, these enterprises are vital for both the manufacturing and service sectors.
- Key Updates – for the month of September – 2025
| Sl. | Particulars | Link |
| 1 | CERT-In to introduce annual cybersecurity audits for MSMEs | Click here |
| 2 | Banks get 4 years to spread provisions for ECL norms, MSME relief ahead | Click here |
| 3 | GST Rate Cuts to Strengthen Uttar Pradesh’s MSMEs, Artisan Families and Export Competitiveness | Click here |
| 4 | Banks revamp underwriting as MSME delinquencies emerge | Click here |
| 5 | Textile PLI Scheme 2.0 to hugely benefit MSMEs: CITI | Click here |
| 6 | Impact of 50% US Tariff on Indian Textile Exports: Tirupur MSMEs Face Crisis | Click here |
| 7 | Beyond the tariff tears: The 99 per cent opportunity in India’s MSME engine | Click here |
| 8 | Govt plans MSME outreach on concerns over certification | Click here |
| 9 | US tariff impact: MSME NPA classification period likely to be doubled | Click here |
| 10 | Delhi women to get up to Rs 10 crore MSME loan without collateral: Chief Minister | Click here |
12. IBBI Updates {Insolvency and Bankruptcy Board of India} {IBC}
- Important Notifications and Circulars Tracker (September, 2025)
| Sl. | Particulars | Link |
| 1 | Approval of Resolution Plan – Geekay Colonizers and Builders Limited [IA (IBl (Plan) No. 2/CB/2025 in in CP(IB)32/CB/2022] | Click here |
| 2 | Research Publication: Transforming Insolvency Resolution in India | Click here |
| 3 | Insolvency recovery a third of claims | Click here |
| 4 | How India is untangling two big laws to save homebuyers from bankruptcy chaos | Click here |
| 5 | India’s banking sector has seen a significant improvement in asset quality due to IBC: DFS Secy | Click here |
| 6 | IBBI and Enforcement Directorate Reach Solution for Insolvency Law and PMLA Interface Issues | Click here |
| 7 | RP to be liquidator unless replaced under S. 34 IBC: NCLAT| SCC Times | Click here |
| 8 | Baijayant Panda to chair Parliament’s Select Committee to review IBC Amendment Bill | Click here |
| 9 | INSCO completes acquisition of Hindustan National Glass & Industries under IBC process | Click here |
13. Cabinet Decisions / New Acts
| Sl. | Particulars | Link |
| 1 | Cabinet approves Rs.1,500 crore Incentive Scheme to promote Critical Mineral Recycling in the country | Click Here |
| 2 | Cabinet approves major expansion of postgraduate and undergraduate medical education capacity in the country | Click Here |
| 3 | Cabinet approves DSIR Scheme “Capacity Building and Human Resource Development” with an outlay of Rs.2277.397 crore | Click Here |
| 4 | Cabinet approves Productivity Linked Bonus for 78 days to railway employees | Click Here |
14. Competition Commission of India (CCI)
| Sl. | Particulars | Link |
| 1 | CCI approves the Saudi Agricultural and Livestock Investment Company’s (SALIC/Acquirer) proposed indirect acquisition of 44.58% and up to 64.57% of the issued share capital of Olam Agri Holdings Limited (Olam Agri/Target) | Click Here |
| 2 | CCI approves acquisition of Jaiprakash Associates Limited by Jindal Power Limited | Click Here |
| 3 | CCI approves the acquisition of OC Oerlikon Textile Holding AG, Pfäffikon and Oerlikon Textile Inc. (collectively Targets) by Rieter Holding AG and Rieter North America Inc. (collectively Acquirers) | Click Here |
| 4 | CCI approves the proposed combination involving (i)acquisition of IRB Hapur Moradabad Tollway Limited; Kaithal Tollway Limited; and Kishangarh Gulabpura Tollway Limited by IRB InvIT Fund; and (ii)acquisition of units of IRB InvIT Fund by Anahera Investment Pte. Ltd. | Click Here |
| 5 | CCI approves the proposed combination involving (i) demerger of the identified business undertaking of AHEL into AHTL; (ii) Merger and amalgamation of AHL and Keimed with and into AHTL; and (iii) acquisition of 74.5% shareholding of AMPL by AHTL | Click Here |
| 6 | CCI approves the acquisition of up to 75% shareholding in Akzo Nobel India Limited (Target) by JSW Paints Limited (Acquirer) | Click Here |
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This Compliance Calendar / Tracker is updated till 30th September, 2025 with all Laws / Regulations and their respective amendments.
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Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (PIB, ET, BS & HT etc.).
