November 2025 Compliance Calendar: GST, TDS, ROC & Labour Law 📅
Author :Editorial Team | in
Category : Secretarial Retainership Published : 31-10-2025
Updated : 14-11-2025
November 2025 focuses on finalising audits and preparing annual returns, leveraging available extensions. Key deadlines are as follows: Tax Audit Report (TAR) by November 10, 2025; Q2 TDS certificates by November 15; ITR (audit cases) by December 10, 2025; and MGT-7/MGT-7A & AOC-4 (Annual Returns) by December 31, 2025. Timely completion of the TAR is critical to meet subsequent ITR and Annual Return deadlines and avoid bottlenecks.
🚨 Most Important Due Dates for November 2025 (Risk‑Prioritised)
| No | Governing Law | Compliance Due | Due Date (Nov/Dec 2025) | Who Should File / Brief Particulars |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | Tax Audit Report (3CA/3CB‑3CD) | 10 Nov 2025 | Extended “specified date” for FY 2024‑25 audit reports. |
| 2 | Income Tax Act, 1961 | ITR (Audit Cases) | 10 Dec 2025 | Final nationwide deadline for AY 2025‑26 audited assessees; supersedes interim HC orders. |
| 3 | Companies Act, 2013 | Annual Return (MGT‑7/MGT‑7A) | 31 Dec 2025 | Extended without additional fees for FY 2024‑25 due to MCA V3 transition. |
| 4 | Companies Act, 2013 | AOC‑4 (Financial Statements) | 31 Dec 2025 | Extended without additional fees for FY 2024‑25; includes AOC‑4 variants. |
| 5 | Income Tax Act, 1961 | TP Report (Form 3CEB) | 30 Nov 2025 | Transfer Pricing Audit Report under Section 92E (unless separately extended). |
| 6 | CGST Act, 2017 | GSTR‑3B (Monthly) | 20 Nov 2025 | Summary Return for October 2025 (Monthly Filers). |
| 7 | Income Tax Act, 1961 | TDS/TCS Deposit | 07 Nov 2025 | Deposit taxes deducted/collected in Oct 2025. |
| 8 | Income Tax Act, 1961 | TDS Certificates (Form 16A) | 15 Nov 2025 | Q2 non‑salary TDS certificates for Forms 26Q/27Q (e.g., interest, rent, professional fees). |
| 9 | CGST Act, 2017 | GSTR‑1 (Monthly) | 11 Nov 2025 | Outward supplies for Oct 2025 (monthly filers / > ₹5 crore). |
| 10 | CGST Act, 2017 | IFF (QRMP – Oct) | 13 Nov 2025 | Optional invoice upload for QRMP taxpayers (Month‑1 of Q3). |
| 11 | EPF & ESI Laws | PF & ESI Payment | 15 Nov 2025 | Deposit contributions for the Oct 2025 wage month. |
| 12 | FEMA / RBI | ECB‑2 (Monthly Return) | ~1st week of Nov | For Oct 2025 ECB transactions, due within seven working days of the month‑end. |
Income Tax & TDS Compliance – November 2025 💰
| Due Date | Purpose | Period | Description |
|---|---|---|---|
| 07 Nov 2025 | Deposit of TDS/TCS (Challan 281) | Oct 2025 | Deposit monthly TDS/TCS. |
| 15 Nov 2025 | TDS Certificates (Form 16A) | Q2 (Jul–Sep 2025) | Issue non‑salary TDS certificates for 26Q/27Q deductions (compensation, interest, rent, professional fees, etc.). |
| 30 Nov 2025 | TP Audit Report (Form 3CEB) | FY 2024‑25 | Due for assessees with international/specified domestic transactions u/s 92E. |
| Looking Ahead: 10 Dec 2025 | ITR (Audit Cases) | AY 2025‑26 | Extended nationwide deadline; complete final reconciliations in November. |
Goods and Services Tax (GST) – November 2025 📊
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| 10 Nov 2025 | GSTR‑7 / GSTR‑8 | Oct 2025 | Returns for GST TDS/TCS. |
| 11 Nov 2025 | GSTR‑1 (Monthly) | Oct 2025 | Monthly outward supplies (> ₹5 crore / monthly filers). |
| 13 Nov 2025 | IFF (QRMP) | Oct 2025 | Optional B2B invoice upload by QRMP taxpayers (M1 of Q3). |
| 13 Nov 2025 | GSTR‑5 | Oct 2025 | Non‑Resident Taxable Persons monthly return. |
| 13 Nov 2025 | GSTR‑6 | Oct 2025 | ISD return – ITC received and distributed. |
| 20 Nov 2025 | GSTR‑5A | Oct 2025 | OIDAR providers monthly return. |
| 20 Nov 2025 | GSTR‑3B (Monthly) | Oct 2025 | Monthly summary return (where applicable). |
Companies Act & LLP Compliance (ROC Filings) – November & December 2025 🏢
| Due Date | Purpose (Form) | Authority | Description |
|---|---|---|---|
| 31 Dec 2025 | Form MGT‑7 / MGT‑7A (Annual Return) | MCA/ROC | No additional fees up to Dec 31 for FY 2024‑25 (MCA V3 transition relief). |
| 31 Dec 2025 | Form AOC‑4 (Financial Statements) | MCA/ROC | No additional fees up to Dec 31 for FY 2024‑25; includes AOC‑4 variants (AOC‑4 CFS, XBRL, NBFC). |
| Entity‑specific | Form AOC‑4 | MCA/ROC | If the AGM is is held in October 2025, compute the statutory 30-day due date. MCA relief still allows filing without extra fees until December 31, 2025. |
Labour Law Compliance (EPF & ESI) – November 2025 👷
| Due Date | Compliance | Period | Particulars |
|---|---|---|---|
| 15 Nov 2025 | EPF & ESI Contributions | Wage Month: Oct 2025 | Deposit contributions and file applicable returns; delays attract interest and damages. |
Foreign Trade (DGFT) & RBI – November 2025 🌐
| Due Date | Purpose (Form) | Period | Description |
|---|---|---|---|
| ~1st week of Nov | RBI Form ECB‑2 | Oct 2025 | Monthly ECB return is due within seven working days of the the month-end. |
State‑Specific Compliances (Professional Tax) – November 2025
Dates/slabs vary by state. Verify on respective state portals.
| State | Due Date (Nov) | Frequency | Income Slabs (Illustrative) |
|---|---|---|---|
| Andhra Pradesh | 10 Nov | Monthly | Up to ₹15,000: Nil · ₹15,001–₹20,000: ₹150/month · >₹20,000: ₹200/month |
| Telangana | 10 Nov | Monthly | Up to ₹15,000: Nil · ₹15,001–₹20,000: ₹150/month · >₹20,000: ₹200/month |
| Karnataka | 20 Nov | Monthly | ≤₹25,000: Nil · >₹25,000: ₹200/month (₹300 in Feb; ₹2,500/annum) |
| Assam | 28 Nov | Monthly | Up to ₹10,000: Nil · ₹10,001–₹15,000: ₹150/month · ₹15,001–₹25,000: ₹180/month · >₹25,000: ₹208/month |
| West Bengal | 21 Nov | Monthly | Up to ₹10,000: Nil · ₹10,001–₹15,000: ₹110/month · ₹15,001–₹25,000: ₹130/month · ₹25,001–₹40,000: ₹150/month · >₹40,000: ₹200/month |
| Maharashtra | 30 Nov | Monthly/Annual | Male: Up to ₹7,500: Nil · ₹7,501–₹10,000: ₹175/month · >₹10,000: ₹200/month (₹300 in Feb) · Female: Up to ₹25,000: Nil · >₹25,000: ₹200/month (₹300 in Feb) |
November 2025 Non‑Compliance Penalty Matrix (Quick Reference) ⚖️
| Compliance | 1‑Week Delay | 1‑Month Delay | 3‑Month Delay | Additional Consequences |
|---|---|---|---|---|
| Tax Audit Report (3CD) | ₹5,000–₹10,000 (typical costs/risks) | Higher interest exposure | Disallowances risk escalates | May lead to interest/penalties with ITR; scrutiny risk. |
| MGT‑7/7A | ₹100/day (example: ₹700≈7 days) | Continues @ ₹100/day | Continues @ ₹100/day | Separate penalties under Section 92(5) may apply to companies and officers. |
| AOC‑4 | ₹100/day (example: ₹700≈7 days) | Continues @ ₹100/day | Continues @ ₹100/day | Additional fee; adjudication penalties possible. |
| GSTR‑3B (Monthly) | ₹500 + interest | ₹2,000 + interest | ₹6,000 + interest | Late fee & ITC mismatch notices; cancellation risk for chronic delay. |
| EPF/ESI | ~₹800 | ~₹3,200 | ~₹9,600 | Interest ~12% p.a. + damages (5%–25%). |
| TP Report (3CEB) | — | Penalty u/s 271AA/271G | Higher penalties | TP adjustments & litigation risk. |
Disclaimer:This general guidance calendar reflects laws/notifications as of October 31, 2025, incorporating Oct 17 (MCA) and Oct 29 (CBDT) updates. Regulations may change; confirm on official MCA/CBDT portals. This is not legal or tax advice. Consult professionals. The author/publisher disclaims liability for reliance on this information. SetIndiabiz offers complete compliance support—alerts, expert advice, and streamlined filings—to help you focus on growth. Transform compliance into a strategic advantage.
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