The compliance calendar for November 2025
The compliance calendar for November 2025 mandates various statutory filings and payments under GST, Income Tax, ESI, PF, SEBI, FEMA, and the Companies Act, 2013. GST compliance is concentrated in the first half of the month, with key deadlines on November 10th (GSTR-7 for TDS, GSTR-8 for e-commerce operators), November 11th (GSTR-1 monthly), and November 13th (GSTR-1 quarterly for QRMP, GSTR-6 for ISD, and GSTR-5 for Non-resident taxable persons). Quarterly return-cum-payment Form CMP-08 for composition taxpayers is due on November 18th. The GSTR-3B monthly return is due on November 20th for most taxpayers, with state-specific staggered deadlines of November 22nd and November 24th for quarterly filers with turnover up to ₹5 crores. Compliance under ESI and PF requires payment and filing of monthly returns/challans by November 15th. Under Income Tax, the crucial deadline of November 7th covers the deposit of collected STT, CTT, Equalisation Levy, and TDS/TCS for October 2025. November 14th is the deadline for SEBI compliances (financial results, related party transactions, and deviation statements) and the issuance of various monthly TDS certificates (Forms 16B, 16C, 16D, 16E). A significant number of Income Tax and Companies Act returns, forms, and reports, including Form 26QB/QC/QD/QE for TDS/TCS on specific transactions and the Return of Income for assesses requiring a Section 92E report (international transactions), are due on November 30th.
| S.No | Particulars of Compliance | Forms/ returns | Due Date | ||||||||||||||||
| Compliance Calendar Under GST | |||||||||||||||||||
| 1 | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of October 2025 | GSTR 7 | 10.11.2025 | ||||||||||||||||
| 2 | The due date for furnishing statement by e-commerce operators for the Month of October 2025 | GSTR 8 |
10.11.2025 |
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| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less than INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | 11.11.2025 | ||||||||||||||||
| 4 | GST Filing of Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme (July – September) | GSTR-1
(QRMP) |
13.11.2025 | ||||||||||||||||
| 5 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.11.2025 | ||||||||||||||||
| 6 | Every Non-resident taxable person to file Monthly GST Return Earlier of
a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration |
GSTR-5 | 13.11.2025 | ||||||||||||||||
| 7 | Person registered under the composition scheme shall file quarterly return (July – September) | CMP- 08 | 18.11.2025 | ||||||||||||||||
| 8 | OIDARs providing service to other than registered person shall file a monthly GST Return | GSTR-5A | 20.11.2025 | ||||||||||||||||
| 9 | GST return for the month of October 2025.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20.11.2025 | ||||||||||||||||
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
GSTR-3B | 22.11.2025 | ||||||||||||||||
| 11 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
GSTR-3B | 24.11.2025 | ||||||||||||||||
| 12 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28.11.2025 | ||||||||||||||||
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| S.No | Compliance Calendar Under ESI & PF | Forms/ returns | Due Date | ||||||||||||||||
| 1 | Payment and filing of ESIC Return for the month of October 2025 | ESI challan | 15.11.2025 | ||||||||||||||||
| 2 | Payment and filing of PF Return for the month of October 2025 | ECR | 15.11.2025 | ||||||||||||||||
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| S.No | Compliance Calendar Under FEMA | Forms/ returns | Due Date | ||||||||||||||||
| 1 | The borrowers are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 11.11.2025 | ||||||||||||||||
| S.No | Compliance Calendar Under Income Tax | Forms/ returns | Due Date | ||||||||||||||||
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of October, 2025 | 07.11.2025 | |||||||||||||||||
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of October, 2025 | 07.11.2025 | |||||||||||||||||
| 3 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of November, 2025 | Form 27C | 07.11.2025 | ||||||||||||||||
| 4 | Collection and recovery of equalisation levy on specified services in the month of October, 2025 | 07.11.2025 | |||||||||||||||||
| 5 | Due date for deposit of Tax deducted/collected for the month of October, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan | 07.11.2025 | |||||||||||||||||
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2025 | Form 16B | 14.11.2025 | ||||||||||||||||
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2025 | Form 16C | 14.11.2025 | ||||||||||||||||
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2025 | Form 16D | 14.11.2025 | ||||||||||||||||
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September 2025 | Form 16E | 14.11.2025 | ||||||||||||||||
| 10 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2025 | Form 16A | 15.11.2025 | ||||||||||||||||
| 11 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2025 | Form 24G | 15.11.2025 | ||||||||||||||||
| 12 | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2025. | Form 3BB | 15.11.2025 | ||||||||||||||||
| 13 | Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of October, 2025 | Form 3BC | 15.11.2025 | ||||||||||||||||
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025 | Form 26QB | 30.11.2025 | ||||||||||||||||
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2025 | Form 26QC | 30.11.2025 | ||||||||||||||||
| 16 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of October, 2025 | Form 26QD | 30.11.2025 | ||||||||||||||||
| 17 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of October, 2025 | Form 26QE | 30.11.2025 | ||||||||||||||||
| 18 | Return of income for the Assessment Year 2025-26 in the case of an assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) | All income tax returns except ITR-1, ITR-2 and ITR-4 | 30.11.2025
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| 19 | Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25 | Form 3CEAA | 30.11.2025 | ||||||||||||||||
| 20 | Statement of income distribution by Venture Capital Company or Venture Capital Fund in respect of income distributed during previous Year 2024-25 (Form No. 64) | Form 64 | 30.11.2025 | ||||||||||||||||
| 21 | Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA | Form 3CEFA | 30.11.2025 | ||||||||||||||||
| 22 | Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility (if due date of submission of return of income is November 30, 2025) | Form 3CLA | 30.11.2025 | ||||||||||||||||
| 23 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2025 ) | Statutory Forms Filling Due Date | 30.11.2025 | ||||||||||||||||
| 24 | Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is October 31, 2025) | Form 3CEF | 30.11.2025 | ||||||||||||||||
| 25 | Payment of Self Assessment Tax (if due date of submission of return of income is November 30, 2025 | Self Assessment Tax Payment Due Date | 30.11.2025 | ||||||||||||||||
| 26 | Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust (if due date of submission of return of income is November 30, 2025) | Form 10BC | 30.11.2025 | ||||||||||||||||
| 27 | Application for exercise of option under sub-section (4) of section 115BA of the Income-tax Act,1961 (if due date of submission of return of income is November 30, 2025) | Form 10-IB | 30.11.2025 | ||||||||||||||||
| 28 | Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961 | Form 10-ID | 30.11.2025 | ||||||||||||||||
| 29 | Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is November 30, 2025) | Form 10-IK | 30.11.2025 | ||||||||||||||||
| 30 | Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is November 30, 2025) | Form 5C | 30.11.2025 | ||||||||||||||||
| 31 | Declaration to be filed by the assessee claiming deduction under section 80GG (if due date of submission of return of income is November 30, 2025) | Form 10BA | 30.11.2025 | ||||||||||||||||
| 32 | Form for furnishing particulars of income under section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is November 30, 2025) | Form 10E | 30.11.2025 | ||||||||||||||||
| 33 | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is November 30, 2025) | Form 10FC | 30.11.2025 | ||||||||||||||||
| 34 | Application for Opting for Safe Harbour in respect of Specified Domestic Transactions (if the assessee is required to submit return of income on November 30, 2025) | Form 3CEFB | 30.11.2025 | ||||||||||||||||
| 35 | Statement of eligible investment received | Form 10BBD | 30.11.2025 | ||||||||||||||||
| 36 | Application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10-IEA | 30.11.2025 | ||||||||||||||||
| 37 | Application for exercise of option under sub-section (5) of section 115BAE of the Income Tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10-IFA | 30.11.2025 | ||||||||||||||||
| 38 | Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund | Form 10BBC | 30.11.2025 | ||||||||||||||||
| 39 | Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund | Form 3CEJA | 30.11.2025 | ||||||||||||||||
| 40 | Application for exercise of option under sub-section (5) of section 115BAA of the Income – tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10-IC | 30.11.2025 | ||||||||||||||||
| 41 | Certificate under sub-section (3) of section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is November 30, 2025 | Form 10CCD | 30.11.2025 | ||||||||||||||||
| 42 | Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is November 30, 2025) | Form 10CCE | 30.11.2025 | ||||||||||||||||
| 43 | Report under section 80LA(3) of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10CCF | 30.11.2025 | ||||||||||||||||
| 44 | Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is November 30, 2025) | Form 10-EE | 30.11.2025 | ||||||||||||||||
| 45 | Certificate of foreign inward remittance (if due date of submission of return of income is November 30, 2025) | Form 10H | 30.11.2025 | ||||||||||||||||
| 46 | Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U (if due date of submission of return of income is November 30, 2025) | Form 10IA | 30.11.2025 | ||||||||||||||||
| 47 | Application for exercise of option under sub-section (5) of section 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10-IF | 30.11.2025 | ||||||||||||||||
| 48 | Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10IG | 30.11.2025 | ||||||||||||||||
| 49 | Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10IH | 30.11.2025 | ||||||||||||||||
| 50 | Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 10-II | 30.11.2025 | ||||||||||||||||
| 51 | Form for opting for taxation of income by way of royalty in respect of Patent (if due date of submission of return of income is November 30, 2025) | Form 3CFA | 30.11.2025 | ||||||||||||||||
| 52 | Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 3CT | 30.11.2025 | ||||||||||||||||
| 53 | Particulars to be furnished under clause (b) of sub-section (1B) of section 10A read with clause (b) of sub-section (2) of section 10AA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) | Form 56FF | 30.11.2025 | ||||||||||||||||
| 54 | Submission of a statement (in Form No. 49C) by non resident having a liaison office in India for the Financial Year 2024 25 | Form 49C | 30.11.2025 | ||||||||||||||||
| 55 | Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund | Form 10BBC | 30.11.2025 | ||||||||||||||||
| S. No | Compliance Calendar Under The Companies Act, 2013 | Forms/ returns | Due Date | ||||||||||||||||
| 1 | Reconciliation of Share Capital Report | PAS-6 | 30.11.2025 | ||||||||||||||||
| 2 | Every Auditor referred to in rule 3 shall file a return with the authority | NFRA-2 |
30.11.2025
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