Nexdigm

2 March 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in January 2025 in Form 26QB.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in January 2025 in Form 26QC.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in January 2025 in Form 26QD.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in January 2025 in Form 26QE.

Securities Transaction Tax - Due date for deposit of tax collected for February 2025.
Commodities Transaction Tax - Due date for deposit of tax collected for February 2025.
Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in February 2025 in Form 27C.
Collection and recovery of equalization levy on specified services in February 2025.
Due date for the deposit of Tax deducted/collected for February 2025. However, all sums 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 the production of an Income-tax Challan.

GSTR-7 for February 2025 to be filed by persons liable to Tax Deduction at Source (TDS).
GSTR-8 for February 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS).

GSTR-1 for February 2025 to be filed by all registered taxpayers, not under the Quarterly Return Monthly Payment (QRMP) scheme.

GSTR-6 for February 2025 to be filed by Input Service Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of February 2025 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for February 2025 to be filed by Non-Resident Foreign Taxpayers).

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for February 2025.
Fourth instalment of advance tax for the assessment year 2025-26.
Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA.
Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for February 2025.
Due date for furnishing statement in Form No. 3BC by a recognized association in respect of transactions in which client codes have been modified after registering in the system for February 2025.

Due date for issuing of TDS Certificate for tax deducted under Section 194-IA in January 2025 in Form 16B.
Due date for issuing of TDS Certificate for tax deducted under Section 194-IB in January 2025 in Form 16C.
Due date for issuing of TDS Certificate for tax deducted under Section 194M in January 2025 in Form 16D.
Due date for issuing of TDS Certificate for tax deducted under Section 194S in January 2025 in Form 16E.

GSTR-5A for February 2025 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services.
GSTR-3B for February 2025 to be filed by all registered taxpayers not under QRMP scheme.

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in February 2025 in Form 26QB.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in February 2025 in Form 26QC.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in February 2025 in Form 26QD.
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in February 2025 in Form 26QE.

Report under Section 10AA of the Income-tax Act, 1961 (if the due date of submission of return of income is 31 October 2024) in Form 56F.
Report under Section 10AA of the Income-tax Act, 1961 (if the due date of submission of return of income is 30 November 2024) in Form 56F.
Collection and recovery of equalization levy on e-commerce supply or services for the quarter ending 31 March 2025.
Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or subsection (4) of Section 286 of the Income-tax Act, 1961 (assuming reporting accounting year is 1 April 2023 to 31 March 2024) in Form 3CEAD.
Due date for claiming a foreign tax credit, uploading a statement of foreign income offered for tax for the Previous Year 2023-24 and of foreign tax deducted or paid on such income in Form No. 67.

GSTR-6 for March 2025 to be filed by ISDs.
Uploading B2B invoices using IFF under QRMP scheme for the month of March 2025 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for March 2025 to be filed by Non-Resident Foreign Taxpayers.