Does the October 2025 compliance calendar still set the due dates?
No. October 2025 has ended. A company’s income-tax return is still due on 31 October, unless section 92E moves it to 30 November. The October 2025 return, for assessment year 2025-26, has passed.
Which dates have passed?
September 2025’s GST and TDS, CMP-08 for the July to September 2025 quarter, the company returns due on 31 October 2025, and MSME-1 for April to September 2025. Listed-company filings for that quarter have also passed. The April 2026 calendar does not replace them with open dates.
Which October dates still recur?
A company files its income-tax return on 31 October. If section 92E applies, the return is due on 30 November. The return is ITR-6. There is no 31 August date. Payment of self-assessment tax is on the challan 280 page.
CMP-08, for a composition taxpayer, is due on the 18th of the month after the quarter, so the July to September quarter falls in October. Monthly GST dates are on the GST returns page. An input service distributor files GSTR-6 by the 13th. GSTR-5 is the return of a non-resident taxable person.
MSME-1 for the April to September half is due on 31 October, where the company owes micro or small suppliers amounts outstanding for more than 45 days. The other half is due on 30 April. Medium enterprises are outside the form.
When is the tax-audit report due?
The report under section 44AB is due one month before the return. Where the return is due on 31 October, the report is due on 30 September, which is before October. Where section 92E applies, Form 3CEB and the tax-audit report are due on 31 October, one month before the 30 November return. October 2025’s reports have passed. The October 2025 note also gave 15 October as an audit-report date. That is not the standing rule.
What should this page not be used for?
It should not be used for a listed company’s shareholding pattern or governance report from October 2025. Company annual forms are on the annual compliances page.
Frequently asked questions
Four questions cover the company return, the tax-audit date, GSTR-6, and MSME-1.
Is the assessment year 2025-26 company return still open?
No. A company return due on 31 October 2025 has passed. The standing date remains 31 October, or 30 November where section 92E applies.
Was the tax-audit report due on 15 October 2025?
The standing rule is one month before the return. Where the return is due on 31 October, the report is due on 30 September. A 15 October date was not the standing rule.
Does an input service distributor file GSTR-5?
No. An input service distributor files GSTR-6 by the 13th. GSTR-5 is the non-resident taxable person’s return.
Is MSME-1 due on 31 October?
Yes, for the April to September half, where amounts owed to micro or small suppliers have been outstanding more than 45 days. The October to March half is due on 30 April. October 2025’s form has passed.
Sources
A company return is section 139. The tax-audit report is section 44AB. MSME-1 is the half-yearly return for delayed payments to micro and small suppliers.