| Date |
Compliance Requirement |
Applicable To |
Details |
| 07-Nov-25 |
Deposit TDS/TCS for October 2025 (except for sections where deposit is due on 30th) |
All deductors/collectors under Income Tax Act |
Includes most salaries, interest, rent, etc. Use Challan 281. Exceptions: TCS on sale of goods (30th). Late fee: Rs.200/day u/s 234E. |
| 07-Nov-25 |
Deposit Securities Transaction Tax (STT), Commodities Transaction Tax (CTT), and Equalisation Levy for October 2025 |
Stock exchanges, commodity exchanges, and specified entities |
Quarterly deposits for Q3 (Oct-Dec). |
| 10-Nov-25 |
File GSTR-7 (TDS under GST) for October 2025 |
GST-registered entities deducting TDS u/s 51 CGST Act (e.g., government bodies, PSUs) |
Report TDS deducted on payments to suppliers. Late fee: Rs.50/day (max Rs.5,000). |
| 10-Nov-25 |
File GSTR-8 (TCS under GST) for October 2025 |
E-commerce operators collecting TCS u/s 52 CGST Act |
Report TCS on supplies through platforms. Late fee: Rs.50/day (max Rs.5,000). |
| 11-Nov-25 |
File GSTR-1 (Outward supplies) for October 2025 |
Monthly filers (turnover > Rs.5 crore) under GST |
Invoice-wise details of sales. Late fee: Rs.50/day (max Rs.10,000). |
| 13-Nov-25 |
File GSTR-1 (IFF - Invoice Furnishing Facility) for Q3 (Oct-Dec 2025, first month) |
QRMP filers (turnover 竕､ Rs.5 crore opting for quarterly returns) under GST |
B2B invoices only. No late fee if filed on time. |
| 13-Nov-25 |
File GSTR-6 (Input Service Distributor) for October 2025 |
Input Service Distributors (ISDs) under GST |
Distribute ITC to branches. Late fee: Rs.50/day (max Rs.5,000). |
| 13-Nov-25 |
File GSTR-5 (Non-Resident OIDAR providers) for October 2025 |
Non-resident taxable persons and OIDAR service providers under GST |
Outward supplies and tax payable. Late fee: Rs.50/day (max Rs.5,000). |
| 15-Nov-25 |
Deposit Employee PF contributions for October 2025 |
Employers under EPF & MP Act, 1952 |
Both employee and employer share via ECR portal. Interest: 12% p.a. from due date. |
| 15-Nov-25 |
Deposit ESI contributions for October 2025 |
Employers under ESI Act, 1948 |
Employee and employer contributions via ESI portal. Damages: Up to 25% p.a. on delay. |
| 20-Nov-25 |
File GSTR-3B (Summary return & tax payment) for October 2025 |
Monthly GST filers (all except QRMP opting quarterly) |
Self-assessed summary of sales, ITC claims, and tax payment. Staggered: 20th for most; 22nd (North states like Delhi, UP); 24th (South states like TN, KA). Interest: 18% p.a. on net liability. |
| 25-Nov-25 |
Pay GST via PMT-06 for October 2025 |
QRMP filers under GST (turnover 竕､ Rs.5 crore) |
Monthly tax payment for Q3 (Oct-Dec). No return filing in November for QRMP. Interest: 18% p.a. |
| 28-Nov-25 |
File GSTR-11 (Statement for UIN holders) for October 2025 |
Persons with Unique Identification Number (e.g., embassies, UN bodies) under GST |
Inward supplies for refund claims. Late fee: Rs.50/day (max Rs.2,000). |
| 30-Nov-25 |
Deposit TCS on sale of goods for October 2025 |
Sellers collecting TCS under Income Tax Act |
Use Challan 281. |
| 30-Nov-25 |
File Form 24G (TDS by govt. deductors) for October 2025 |
Government offices/persons deducting TDS without challan |
Consolidated statement. Late fee: Rs.200/day. |
| 30-Nov-25 |
Issue TDS certificates (Form 16A) for October 2025 |
Deductors under Income Tax Act |
For non-salary TDS. Penalty for non-issuance: Rs.100/day. |
| 30-Nov-25 |
File Form 3BB (Client code modification) for October 2025 |
Recognized stock exchanges under Income Tax Act |
Report modifications in client PAN. |
| 30-Nov-25 |
File ITR (Return of Income) for FY 2024-25 (AY 2025-26) u/s 139(1) |
Assessees required to furnish report u/s 92E (transfer pricing/international transactions) under Income Tax Act |
Includes Form 3CEB submission. Late fee: Rs.5,000 u/s 234F; interest u/s 234A/B. (Note: Tax audit ITR deadline is October 31, 2025, extended in some cases.) |
| 30-Nov-25 |
File Form 26QB/QC/QD/QE (TDS on property/specified transactions) for October 2025 |
Buyers/sellers in specified deals under Income Tax Act |
Quarterly statements. Late fee: Rs.200/day. |
| 30-Nov-25 |
File Form 3CEAA (Country-by-Country Report) for FY 2024-25 |
Constituent entities of international groups under Income Tax Act |
Transfer pricing compliance. |
| 30-Nov-25 |
File annual ROC returns (e.g., AOC-4, MGT-7) if AGM held in October 2025 |
Companies under Companies Act, 2013 |
AOC-4 (financials) within 30 days of AGM; MGT-7 (annual return) within 60 days. Additional fee after due date. |
| 30-Nov-25 |
File MSME-1 (half-yearly return) for Oct-Mar 2025 (if applicable) |
Specified companies under MSME Act |
Report payments to MSMEs. Penalty: Rs.20,000 + ongoing Rs.1,000/day. |
