As the year progresses, it's crucial for businesses, tax professionals, and individuals to stay on top of their compliance obligations. Timely fulfillment of tax and GST obligations ensures smooth operations and avoids penalties. This post covers the key Income Tax and GST compliance deadlines for the month of February 2025.
Statutory Compliance Calendar for February 2025
Table 1: Monthly Compliance Obligations – February 2025
| Due Date | Compliance Area | Description | Form Name |
|---|---|---|---|
| 7-Feb-2025 | Income Tax (TDS/TCS) | Deposit of TDS/TCS for January 2025. Government offices must deposit without an Income-tax Challan on the same day. | Not Applicable |
| 7-Feb-2025 | FEMA (Form ECB-2) | Filing Form ECB-2, a monthly return reporting External Commercial Borrowings for January 2025. | Form ECB-2 |
| 7-Feb-2025 | Income Tax (Equalization Levy) | Deposit of Equalization Levy for January 2025. | Not Applicable |
| 10-Feb-2025 | GST (GSTR-7) | Filing of GSTR-7 for January 2025 by entities required to deduct GST TDS. | GSTR-7 |
| 10-Feb-2025 | GST (GSTR-8) | Filing of GSTR-8 for January 2025 by E-Commerce Operators (GST TCS). | GSTR-8 |
| 11-Feb-2025 | GST (GSTR-1) | Filing of GSTR-1 for January 2025 for taxpayers with turnover exceeding INR 5 crores in the previous year. | GSTR-1 |
| 13-Feb-2025 | GST (GSTR-6) | Filing of GSTR-6 by Input Service Distributors for January 2025. | GSTR-6 |
| 13-Feb-2025 | GST (GSTR-1/IFF) | Uploading outward supplies by quarterly filers opting for the Invoice Furnishing Facility (IFF) under QRMP scheme. | GSTR-1/IFF |
| 13-Feb-2025 | GST (GSTR-5) | Filing of GSTR-5 for January 2025 by non-resident taxable persons. | GSTR-5 |
| 14-Feb-2025 | Income Tax (TDS Certificate) | Issuance of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in January 2025. | Form 16B, 16C, 16D |
| 14-Feb-2025 | SEBI (Regulation 33(3)(a)) | Due date for furnishing Financial Results (Form A) for listed entities for the quarter ending December 2024. | Not Applicable |
| 14-Feb-2025 | SEBI (Regulation 32(1)) | Due date for furnishing Statement of Deviation(s) or Variation(s) for the quarter ending December 2024. | Not Applicable |
| 15-Feb-2025 | Income Tax (Form 24G) | Due date for furnishing Form 24G by Government offices for January 2025 TDS/TCS paid without a challan. | Form 24G |
| 15-Feb-2025 | Income Tax (TDS Certificate) | Quarterly TDS certificate for non-salary payments deducted in Q3 (Oct-Dec 2024). | Not Applicable |
| 15-Feb-2025 | ESI | Payment & Return filing for January 2025. | Not Applicable |
| 15-Feb-2025 | EPF | Payment & Return filing for January 2025. | Not Applicable |
| 20-Feb-2025 | Karnataka Professional Tax | Payment of Employees' Salary Professional Tax & Return filing for January 2025. | Not Applicable |
| 20-Feb-2025 | GST (GSTR-3B) | Filing of GSTR-3B for January 2025 for taxpayers with turnover exceeding INR 5 crores. | GSTR-3B |
| 20-Feb-2025 | GST (GSTR-5A) | Filing of GSTR-5A for Non-resident OIDAR service providers for January 2025. | GSTR-5A |
| 25-Feb-2025 | GST (PMT-06) | Due Date for GST payment for taxpayers with turnover up to INR 5 crores who opted for QRMP. | PMT-06 |
| 28-Feb-2025 | GST (GSTR-11) | Filing of GSTR-11 for UIN holders for claiming GST refunds. | GSTR-11 |
| 28-Feb-2025 | MCA (Form MGT-7/7A) | Filing Form MGT-7 with ROC for Private, Public, and Small Companies for FY 2024-25 (if AGM was held on 31st Dec). | MGT-7/7A |
Conclusion:
Adhering to the statutory deadlines is key to maintaining compliance with the Income Tax and GST regulations. This statutory calendar for February 2025 provides clarity on all key deadlines. Mark these dates in your calendar to ensure all filings and payments are completed on time and avoid penalties.
