“If you have two rupees, spend one rupee on food and one rupee to buy a book. Food will keep you alive and a book will teach you how to live.”
— Dr. B.R. Ambedkar
Statutory and Tax Compliance Calendar for month of April 2025
This article compiles due-dates for GST, Income Tax, ESI, PF Acts, and Companies Act compliances with a primary focus on Individuals, Professionals, and SME Businesses.
These due-dates are subject to extensions based on stakeholder representations and circumstances. We will notify you as soon as any due-dates are extended.
In accordance with applicable laws and regulations, colour coding is employed for better understanding.
Total days – 30
No. of due dates- 11
Public Holiday/Festivals- 3
- April 06 Sunday Ram Navami
- April 10 Thursday Mahavir Jayanti
- April 14 Monday Dr. Ambedkar Jayanti
News and Updates
- 1. Removal Of TCS On Sale Of Goods
Previously, the seller had to collect a TCS under section 206C(1H) on the sale of goods if the aggregate value of goods sold exceeded Rs. 50 lakhs with other conditions. This created compliance issues with section 194Q where the buyer had to deduct TDS on the purchase of goods with the same conditions. Section 206C(1H) has been removed from April 1, 2025, and the seller will not have to collect TCS on goods sold. - 2. Omission Of Sections 206AB & 206CCA
Sections 206AB & 206CCA required a higher TDS and TCS rates for Non-filers i.e, individuals who do not file tax returns. It was a burden on the dedcutors and collectors to identify such non-filers and furnish returns within the specified due date. - From April 1, 2025 both the sections will be removed. Hence, there is no need now for businesses to verify if the person has filed tax returns or not in order to determine the TDS or TCS rates. This simplifies compliance and reduces the burden of the businesses.
Starting April 1, 2025, the ICAI Guidance Note on Financial Statements for Non-Corporate Entities is officially in force. Old-style financial statements are no longer acceptable. Non-compliance is not an option.
ISD Registration: From April 1, 2025, businesses with multiple GST registrations across states must register as an ISD to distribute ITC on common services, including RCM invoices.
Important link
2. ICAI Students Journal- April 2025
This calendar is prepared for the benefits of clients and well-wishers of M/s Kanhaiya Gautam and Associates, Chartered Accountants. This should not be used as substitute for professional advice. Best efforts are placed to compile these due dates, still we would appreciate if you draw our attention to any inaccuracy.