November 2025 Compliance Calendar: GST, TDS, ROC & Labour Law 📅

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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)

NoGoverning LawCompliance DueDue Date (Nov/Dec 2025)Who Should File / Brief Particulars
1Income Tax Act, 1961Tax Audit Report (3CA/3CB‑3CD)10 Nov 2025Extended “specified date” for FY 2024‑25 audit reports.
2Income Tax Act, 1961ITR (Audit Cases)10 Dec 2025Final nationwide deadline for AY 2025‑26 audited assessees; supersedes interim HC orders.
3Companies Act, 2013Annual Return (MGT‑7/MGT‑7A)31 Dec 2025Extended without additional fees for FY 2024‑25 due to MCA V3 transition.
4Companies Act, 2013AOC‑4 (Financial Statements)31 Dec 2025Extended without additional fees for FY 2024‑25; includes AOC‑4 variants.
5Income Tax Act, 1961TP Report (Form 3CEB)30 Nov 2025Transfer Pricing Audit Report under Section 92E (unless separately extended).
6CGST Act, 2017GSTR‑3B (Monthly)20 Nov 2025Summary Return for October 2025 (Monthly Filers).
7Income Tax Act, 1961TDS/TCS Deposit07 Nov 2025Deposit taxes deducted/collected in Oct 2025.
8Income Tax Act, 1961TDS Certificates (Form 16A)15 Nov 2025Q2 non‑salary TDS certificates for Forms 26Q/27Q (e.g., interest, rent, professional fees).
9CGST Act, 2017GSTR‑1 (Monthly)11 Nov 2025Outward supplies for Oct 2025 (monthly filers / > ₹5 crore).
10CGST Act, 2017IFF (QRMP – Oct)13 Nov 2025Optional invoice upload for QRMP taxpayers (Month‑1 of Q3).
11EPF & ESI LawsPF & ESI Payment15 Nov 2025Deposit contributions for the Oct 2025 wage month.
12FEMA / RBIECB‑2 (Monthly Return)~1st week of NovFor Oct 2025 ECB transactions, due within seven working days of the month‑end.

Income Tax & TDS Compliance – November 2025 💰

Due DatePurposePeriodDescription
07 Nov 2025Deposit of TDS/TCS (Challan 281)Oct 2025Deposit monthly TDS/TCS.
15 Nov 2025TDS Certificates (Form 16A)Q2 (Jul–Sep 2025)Issue non‑salary TDS certificates for 26Q/27Q deductions (compensation, interest, rent, professional fees, etc.).
30 Nov 2025TP Audit Report (Form 3CEB)FY 2024‑25Due for assessees with international/specified domestic transactions u/s 92E.
Looking Ahead: 10 Dec 2025ITR (Audit Cases)AY 2025‑26Extended nationwide deadline; complete final reconciliations in November.

Goods and Services Tax (GST) – November 2025 📊

Due DatePurpose (Form)PeriodDescription
10 Nov 2025GSTR‑7 / GSTR‑8Oct 2025Returns for GST TDS/TCS.
11 Nov 2025GSTR‑1 (Monthly)Oct 2025Monthly outward supplies (> ₹5 crore / monthly filers).
13 Nov 2025IFF (QRMP)Oct 2025Optional B2B invoice upload by QRMP taxpayers (M1 of Q3).
13 Nov 2025GSTR‑5Oct 2025Non‑Resident Taxable Persons monthly return.
13 Nov 2025GSTR‑6Oct 2025ISD return – ITC received and distributed.
20 Nov 2025GSTR‑5AOct 2025OIDAR providers monthly return.
20 Nov 2025GSTR‑3B (Monthly)Oct 2025Monthly summary return (where applicable).

Companies Act & LLP Compliance (ROC Filings) – November & December 2025 🏢

Due DatePurpose (Form)AuthorityDescription
31 Dec 2025Form MGT‑7 / MGT‑7A (Annual Return)MCA/ROCNo additional fees up to Dec 31 for FY 2024‑25 (MCA V3 transition relief).
31 Dec 2025Form AOC‑4 (Financial Statements)MCA/ROCNo additional fees up to Dec 31 for FY 2024‑25; includes AOC‑4 variants (AOC‑4 CFS, XBRL, NBFC).
Entity‑specificForm AOC‑4MCA/ROCIf 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 DateCompliancePeriodParticulars
15 Nov 2025EPF & ESI ContributionsWage Month: Oct 2025Deposit contributions and file applicable returns; delays attract interest and damages.

Foreign Trade (DGFT) & RBI – November 2025 🌐

Due DatePurpose (Form)PeriodDescription
~1st week of NovRBI Form ECB‑2Oct 2025Monthly 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.

StateDue Date (Nov)FrequencyIncome Slabs (Illustrative)
Andhra Pradesh10 NovMonthlyUp to ₹15,000: Nil · ₹15,001–₹20,000: ₹150/month · >₹20,000: ₹200/month
Telangana10 NovMonthlyUp to ₹15,000: Nil · ₹15,001–₹20,000: ₹150/month · >₹20,000: ₹200/month
Karnataka20 NovMonthly≤₹25,000: Nil · >₹25,000: ₹200/month (₹300 in Feb; ₹2,500/annum)
Assam28 NovMonthlyUp to ₹10,000: Nil · ₹10,001–₹15,000: ₹150/month · ₹15,001–₹25,000: ₹180/month · >₹25,000: ₹208/month
West Bengal21 NovMonthlyUp 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
Maharashtra30 NovMonthly/AnnualMale: 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) ⚖️

Compliance1‑Week Delay1‑Month Delay3‑Month DelayAdditional Consequences
Tax Audit Report (3CD)₹5,000–₹10,000 (typical costs/risks)Higher interest exposureDisallowances risk escalatesMay lead to interest/penalties with ITR; scrutiny risk.
MGT‑7/7A₹100/day (example: ₹700≈7 days)Continues @ ₹100/dayContinues @ ₹100/daySeparate penalties under Section 92(5) may apply to companies and officers.
AOC‑4₹100/day (example: ₹700≈7 days)Continues @ ₹100/dayContinues @ ₹100/dayAdditional fee; adjudication penalties possible.
GSTR‑3B (Monthly)₹500 + interest₹2,000 + interest₹6,000 + interestLate fee & ITC mismatch notices; cancellation risk for chronic delay.
EPF/ESI~₹800~₹3,200~₹9,600Interest ~12% p.a. + damages (5%–25%).
TP Report (3CEB)—Penalty u/s 271AA/271GHigher penaltiesTP 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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