| 01/04/2025 | Income Tax | - | New thresholds applicable for TDS/TCS like 50,000 pa for 194J, 20000 pa for 194H etc. Threshold for 194I, rent is now 50,000 pm. |
| 01/04/2025 | Income Tax | - | " TDS @ 10% applicable u/s 194T on salary, remuneration, commission, bonus and interest to any account (including capital account) of partner of a firm for aggregate amounts more than Rs 20,000 in financial year. Apply for TAN of firm if not already available." |
| 01/04/2025 | Income Tax | - | "Limits Increased for Partner Remuneration from FY 25-26. For the first Rs. 6,00,000 of book profit (or in case of a loss), the remuneration will be the higher of Rs. 3,00,000 or 90% of the book profit. For any remaining book profit, the remuneration will be 60% of the book profit. Make necessary changes in partnership deeds. " |
| 01/04/2025 | Goods and Services Tax | - | Calculation of Aggregate Turnover of F.Y. 24-25 for various compliances related to F.Y. 25-26 like for QRMP scheme, Composition scheme, E-invoice applicability etc. |
| 01/04/2025 | Goods and Services Tax | - | Registration as Input Service Distributor (ISD) is mandatory where taxable person has branches in different states and receives common input tax credit. |
| 01/04/2025 | Goods and Services Tax | - | E-invoice becomes mandatory for taxpayers whose Aggregate Turnover in FY 24-25 exceeded Rs. 5 cr, for the first time. |
| 01/04/2025 | Goods and Services Tax | - | Taxpayers with turnover of 10 cr and above cannot report e-Invoices (Invoices/Credit Notes/Debit Notes) older than 30 days. |
| 01/04/2025 | Goods and Services Tax | - | Multi factor authentication becomes mandatory for ALL taxpayers. |
| 01/04/2025 | MSMED, 2006 | - | "New Investment & Turnover limits applicable for MSMEs. Micro-enterprises : Investment upto 2.50 cr (1 cr) & turnover upto 10 cr (5 cr). Small enterprises : Investment upto 25 cr (10 cr) & turnover upto 100 cr (50 cr). Medium enterprises : Investment upto 125 cr (50 cr) & turnover upto 500 cr (250 cr). " |
| 07/04/2025 | Income Tax | Challan No. ITNS-281 | Payment of TCS collected in March. In case of government offices where : (a) TDS is deposited by challan, 7th April is the last date to deposit TDS. (b) TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. |
| 07/04/2025 | FEMA | ECB-2 | Return of External Commercial Borrowings for March. |
| 07/04/2025 | Income Tax | Challan No. ITNS-285 | Payment of Equalization levy (Google Tax) charged on specified digital services during March. |
| 10/04/2025 | Goods and Services Tax | GSTR-7 | Monthly Return by Tax Deductors for March. |
| 10/04/2025 | Goods and Services Tax | GSTR-8 | Monthly Return by e-commerce operators for March. |
| 11/04/2025 | Goods and Services Tax | GSTR-1 | Monthly Return of Outward Supplies for March. |
| 13/04/2025 | Goods and Services Tax | GSTR-1 | Quarterly Return of Outward Supplies for January-March. |
| 13/04/2025 | Goods and Services Tax | GSTR-5 | Monthly Return by Non-resident taxable person for March. |
| 13/04/2025 | Goods and Services Tax | GSTR-6 | Monthly Return of Input Service Distributor for March. |
| 14/04/2025 | Income Tax | Form 16B | Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in February. |
| 14/04/2025 | Income Tax | Form 16C | Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in February. |
| 14/04/2025 | Income Tax | Form 16D | Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February. |
| 14/04/2025 | Income Tax | Form 16E | Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February. |
| 15/04/2025 | Provident Fund | Electronic Challan cum Return (ECR) | E-Payment of PF for March. |
| 15/04/2025 | ESI | ESI Challan | Payment of ESI for March |
| 15/04/2025 | Income Tax | Form 15CC | Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March. |
| 18/04/2025 | Goods and Services Tax | CMP-08 | Payment of GST by Composition taxpayers for January-March . |