As FY 2025–26 reaches its mid-point, December 2025 becomes a crucial compliance month. It serves as the checkpoint where businesses must complete statutory filings, reconcile financial records, and ensure all regulatory obligations are up to date.

Let us understand the key deadlines i.e. ROC, TDS, Income Tax, and GST compliances that every business must complete before December 2025, helping ensure a smooth year-end close and avoiding penalties.

1. GST Compliances (FY 2025–26)

a. Monthly Returns Due in December 2025

For the month of November 2025, businesses must file:

• GSTR-1 – Outward supply return
• GSTR-3B – Summary return & tax payment
• GSTR-7/8 – TDS/TCS under GST (if applicable)

2. TDS Compliances (FY 2025–26)

a. TDS Deductions & Payments (Apr–Nov 2025)

Verify:

• All TDS has been correctly deducted on payments such as salaries, contracts, rent, professional fees, interest, etc.
• Monthly TDS challans are deposited on time
• Any missed deductions are identified and corrected before December to avoid interest & penalties

b. Employee TDS Re-assessment

• Recalculate estimated TDS for employees for the balance FY 25-26
• Request or verify employees’ investment proofs (80C, 80D, HRA, etc.)
• Make adjustments in Dec–March payroll cycles

3. Income Tax Compliances (FY 2025–26)

a. Advance Tax – 3rd Instalments (15 December 2025)

Businesses and individuals (with tax liability > ₹10,000) must pay:

• 75% of total annual tax liability by 15th December

Ensure projections include:

• Year-to-date income
• Quarter 3 estimated profits
• Capital gains, if any
• Other taxable income like interest or rental income

b. Form 26AS & AIS Reconciliation

Before December:

• Review all taxes reflected in Form 26AS
• Compare with books, TDS ledgers, and bank statements
• Fix discrepancies with deductors or collectors

4. ROC Compliances (Companies & LLPs)

a. Statutory Registers & Minutes Update

Ensure updating of:

• Annual ROC Form

b. DIN KYC Verification (If Missed Earlier)

• Directors who have not completed DIR-3 KYC must do so to avoid DIN deactivation
• Ensure all directors’ details are current and updated

c. Event-Based ROC Compliance

Verify if any event-based filings occurred in Apr–Nov 2025:

• Change in directors (DIR-12)
• Auditor appointment or resignation (ADT-1)

Ensuring timely GST, TDS, Income Tax, and ROC compliances before December 2025 helps maintain regulatory hygiene, avoids penalties, and ensures a seamless closure for the remaining months of FY 2025–26.