December has several key filings for CSOs and social enterprises. Use this checklist to plan your month and avoid last-minute rush:
- Direct tax
7 December – Previous month’s TDS deposit - GST
11 December – GSTR-1 (monthly)
13 December – GSTR-1 (QRMP)
20 December – GSTR-3B (monthly)
22 December – GSTR-3B (QRMP – Category X states)
24 December – GSTR-3B (QRMP – Category Y states)
31 December – GSTR-9 – annual GST return for FY 2024-25 - Labour / social security
15 December – EPF and ESI contributions
31 December – Maternity Benefit Act Annual Return (Forms K, L, M, N) – state-specific - FCRA
31 December – FC-4 (Annual Return) and FC-1 (Part B), if applicable
Have any compliance questions? Please post them on the forum. Our community is here to help you navigate any issues. You can also ask your question through our website.
Hope this helps you stay on track this month.
- Team PATTIC
PS: Please share with colleagues that can benefit from this information.