Monthly Compliance Calendar for Indian December 2025 and January 2026
December 2025 is a critical compliance month for Indian businesses, with key deadlines for advance tax, GST, TDS, and annual GST returns (GSTR-9/9C). A structured monthly compliance calendar for Indian businesses, supported by Certified Corporate Accounting SAP FICO (Finance & Controlling), helps automate Taxation (Income Tax & GST) processes, avoid penalties, and ensure smooth year-end compliance.
As we approach the end of 2025, Indian businesses face a critical period for statutory compliances. December is packed with key deadlines, including the third advance tax instalment, monthly GST filings for November, and the annual GST return (GSTR-9/9C) for FY 2024-25. Missing these can trigger penalties, interest, and disruptions. A robust monthly compliance calendar for Indian businesses helps finance teams, HR, and compliance officers stay ahead.
For professionals using Certified Corporate Accounting SAP FICO (Finance & Controlling), this calendar integrates seamlessly with financial modules. SAP FICO's FI component automates TDS calculations, GST reconciliations, and advance tax provisioning, while CO aids in budgeting for penalties or contributions. Accurate tracking ensures smooth taxation (Income Tax & GST) reporting and payroll compliance.
Why Focus on Monthly and Year-End Compliances Now?
India's regulatory ecosystem demands vigilance across Income Tax, GST, EPF, ESI, and more. December 2025 highlights include:
- Advance tax third instalment (75% of liability).
- Monthly TDS/GST deposits and filings.
- Annual GST reconciliation.
Proactive planning reduces risks, especially with no major extensions announced yet for core deadlines.
Key Compliances for December 2025 (for November Activities)
Here’s a breakdown of critical deadlines as of December 13, 2025:
| Compliance | Description | Due Date | Notes |
|---|---|---|---|
| TDS/TCS Deposit | Deposit for deductions in November 2025 | December 7, 2025 (passed) | Next for December deductions: January 7, 2026 |
| GSTR-1 (Monthly) | Outward supplies for November 2025 (turnover > ₹5 Cr) | December 11, 2025 (passed) | Amendments possible if needed; next for December: January 11, 2026 |
| GSTR-7/GSTR-8 | TDS/TCS under GST for November | December 10, 2025 (passed) | For deductors/e-commerce operators |
| Advance Tax (3rd Instalment) | 75% of estimated liability for FY 2025-26 | December 15, 2025 | Critical upcoming; applies to most with liability > ₹10,000 |
| EPF Contribution & ECR | Payment and filing for November wages (un-exempted) | December 15, 2025 | Upcoming; exempted establishments: December 25 |
| ESI Contribution & ECR | Payment and filing for November wages | December 15, 2025 | Upcoming |
| GSTR-3B (Monthly) | Summary return for November 2025 | December 20, 2025 | For turnover > ₹5 Cr or monthly filers; staggered for smaller in some states |
| GSTR-9 & GSTR-9C | Annual GST return & reconciliation for FY 2024-25 | December 31, 2025 | Major year-end; exemption for turnover ≤ ₹2 Cr; prepare reconciliations early |
Upcoming in January 2026 (for December 2025 Activities)
| Compliance | Description | Due Date | Notes |
|---|---|---|---|
| TDS/TCS Deposit | For deductions in December 2025 | January 7, 2026 | |
| GSTR-1 (Monthly) | Outward supplies for December 2025 | January 11, 2026 | |
| EPF & ESI Contributions | For December 2025 wages | January 15, 2026 | |
| CMP-08 (Composition) | Quarterly for Oct-Dec 2025 | January 18, 2026 | For composition scheme taxpayers |
| GSTR-3B (Monthly) | For December 2025 | January 20, 2026 | |
| QRMP GSTR-3B | Quarterly for Oct-Dec 2025 | January 22/24, 2026 | State-specific staggering |
Integrating with SAP FICO for Efficient Compliance
Certified Corporate Accounting SAP FICO (Finance & Controlling) excels in handling recurring compliances. Use the FI module for automated TDS postings, GST invoice verification, and advance tax calculations. The CO module supports variance analysis for tax provisions. Set up workflow alerts for due dates to ensure timely taxation (Income Tax & GST) payments and avoid interest under Sections 234B/C.
Best Practices for Your Monthly Compliance Calendar
- Monitor Official Portals: Check gst.gov.in, incometaxindia.gov.in, epfindia.gov.in, and esic.gov.in for extensions (common during festivals or portal issues).
- Reconcile Early: For GSTR-9/9C, start data reconciliation now to avoid last-minute rushes.
- Assign Responsibilities: Finance for taxation, HR for EPF/ESI.
- Use Digital Tools: Leverage ERP integrations or compliance software for reminders.
- Plan for Penalties: Late TDS attracts 1.5% monthly interest; delayed advance tax invites 1% deferment charges.
Stay Compliant and Stress-Free
A proactive monthly compliance calendar for Indian businesses turns regulatory obligations into routine tasks. With tools like Certified Corporate Accounting SAP FICO (Finance & Controlling), managing taxation (Income Tax & GST), payroll contributions, and year-end filings becomes efficient and error-free.
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