The November 2025 tax compliance calendar outlines crucial due dates for both Income Tax and GST requirements. Key deadlines under the Income Tax Act cluster around the 7th, 14th, 15th, and 30th of the month. The 7th is the deadline for depositing TDS/TCS for October and uploading Form 27C declarations. The 14th marks the deadline for issuing specific TDS Certificates (sections 194-IA, IB, M, and S) for tax deducted in September. By the 15th, quarterly TDS Certificates for non-salary payments (Q2) and specific government office filings (Form 24G) are due, along with Form 3BB for modified client codes by stock exchanges. The 30th includes the deadline for filing challan-cum-statements for TDS deducted in October (sections 194-IA, IB, M, and S), and is also the extended due date for the Income Tax Return (ITR) for assessees requiring a report under section 92E (international/specified domestic transactions). Under GST, due dates for monthly GSTR-1 and GSTR-3B filings fall between the 10th and 24th, depending on the taxpayer’s turnover and state, with returns for special taxpayers like ISD (GSTR-6) and e-commerce operators (GSTR-8) due by the 13th and 10th, respectively.
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
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 challan | 07.11.2025 |
|
2. |
Uploading of declarations received in Form 27C from the buyer in the month of October, 2025 | 07.11.2025 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2025 | 14.11.2025 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2025 | 14.11.2025 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2025 | 14.11.2025 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of September, 2025 | 14.11.2025 |
| 7 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2025 | 15.11.2025 |
| 8 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2025 has been paid without the production of a challan | 15.11.2025 |
| 9 | Due date for furnishing statement in Form no. 3BB 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 | 15.11.2025 |
| 10 | Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of October, 2025 | 15.11.2025 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025 | 30.11.2025 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2025 | 30.11.2025 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2025 | 30.11.2025 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of October, 2025 | 30.11.2025 |
| 15 | Return of income for the assessment year 2025-26 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) | 30.11.2025 |
| 16 | Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25 | 30.11.2025 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Oct., 2025 | 20th November, 2025 | Due Date for filling GSTR – 3B return for the month of Oct, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Oct., 2025 | 22nd November, 2025 | Due Date for filling GSTR – 3B return for the month of Oct, 2025 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A 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 | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Oct., 2025 | 24th November,
2025 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B 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 | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return
(Oct., 2025) |
11.11.2025 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars
|
Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.11.2025 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.11.2025 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.11.2025 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.11.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of Oct, 2025 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly
Quarterly Return |
13.11.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.11.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.11.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
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Author Bio
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.
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