November is the most compliance-intensive month of the financial year — when quarterly, annual, and international filings converge.
For FY 2024-25, this month is decisive for:
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Completing all pending Income-tax returns, audits, and transfer-pricing filings.
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Performing GST rectifications, reversals, and annual return preparation.
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Finalizing ROC/MCA annual filings before penalties apply.
This consolidated calendar provides a law-wise summary and a built-in tracker column to help professionals monitor filing status across every department.
November 2025 Statutory Compliance Calendar (with Tracker)
| Due Date | Compliance / Return / Action | Relevant Period / Details | Applicable Law / Form | Tracker / Status |
|---|---|---|---|---|
| 07 Nov 2025 (Fri) | Deposit of TDS/TCS & upload of Form 27C declarations | October 2025 | Income-tax – Rule 30 / Form 27C | ☐ Pending ☐ Filed ☐ Verified |
| 10 Nov 2025 (Mon) | GSTR-7 (TDS under GST) & GSTR-8 (E-commerce operators) | October 2025 | GST Act | ☐ Pending ☐ Filed ☐ Verified |
| 11 Nov 2025 (Tue) | GSTR-1 (Monthly Return) | October 2025 | GST – Sec 37 | ☐ Pending ☐ Filed ☐ Verified |
| 13 Nov 2025 (Thu) | GSTR-1 (IFF-QRMP), GSTR-5 (NRTP), GSTR-6 (ISD) | October 2025 | GST Rules | ☐ Pending ☐ Filed ☐ Verified |
| 14 Nov 2025 (Fri) | Issue of TDS Certificates u/s 194-IA/IB/M/S | September 2025 | Income-tax – Forms 16B / 16C / 16D / 16E | ☐ Pending ☐ Filed ☐ Verified |
| 15 Nov 2025 (Sat) | PF & ESI contributions, Form 24G, Q2 TDS Certificates, Form 3BB | October 2025 / Q2 | EPF / ESI / Income-tax / SEBI | ☐ Pending ☐ Filed ☐ Verified |
| 18 Nov 2025 (Tue) | CMP-08 (Composition Taxpayer Statement) | October 2025 | GST | ☐ Pending ☐ Filed ☐ Verified |
| 20 Nov 2025 (Thu) | GSTR-3B (Monthly) & GSTR-5A (OIDAR) | October 2025 | GST – Sec 39 | ☐ Pending ☐ Filed ☐ Verified |
| 22 Nov 2025 (Sat) | GSTR-3B (QRMP – Group A States) | Q2 (Jul–Sep 2025) | GST | ☐ Pending ☐ Filed ☐ Verified |
| 24 Nov 2025 (Mon) | GSTR-3B (QRMP – Group B States) | Q2 (Jul–Sep 2025) | GST | ☐ Pending ☐ Filed ☐ Verified |
| 29 Nov 2025 (Sat) | Filing of Form MGT-7 / MGT-7A (Annual Return) | FY 2024-25 | Companies Act 2013 | ☐ Pending ☐ Filed ☐ Verified |
| 30 Nov 2025 (Sun) | Income-tax closure day: ITR for 92E cases · Form 3CEAA/3CEAD · TDS (194IA/IB/M/S) · Final Audit Reports | FY 2024-25 | Income-tax / Intl Tax / CBDT | ☐ Pending ☐ Filed ☐ Verified |
GST Year-End Rectification & Reconciliation – FY 2024-25
| Action Item | Last Month for Correction | Legal Reference | Practical Note / Action | Tracker |
|---|---|---|---|---|
| Rectification of Output Invoices / Credit Notes | Up to Nov 2025 GSTR-1 / 3B | Sec 37(3), 39(9) CGST Act | Amend invoice values, tax heads, or cancel duplicates for FY 2024-25 | ☐ Done ☐ Pending |
| Reversal of Wrong ITC / Excess Claim | Up to Nov 2025 Return | Rule 37 / 42 / 43 CGST Rules | Reverse unutilized or wrongly claimed ITC before annual filing | ☐ Done ☐ Pending |
| Input Credit Reconciliation with GSTR-2B | Oct–Nov 2025 | Sec 16(2)(aa) CGST Act | Match books with GSTR-2B to avoid disallowance in GSTR-9 | ☐ Done ☐ Pending |
| Annual Return GSTR-9 | 31 Dec 2025 | Sec 44 CGST Act | Summarize outward, inward, ITC, reversals & tax paid | ☐ In Process ☐ Filed |
| Reconciliation Statement GSTR-9C | 31 Dec 2025 | Rule 80(3) CGST Rules | Certification by CA/CMA if turnover > ₹ 5 crore | ☐ In Process ☐ Filed |
| 3-Year Filing Restriction (GSTN Portal) | Effective Nov 2025 | GSTN Advisory 29-10-2025 | Returns older than 3 years barred from filing | ☐ Reviewed ☐ Action Taken |
Extended Due Dates Summary
| Compliance Type | Original Due Date | Extended Due Date | Authority / Notification |
|---|---|---|---|
| Tax Audit Report (Form 3CD) | 30 Sep 2025 | 31 Oct 2025 | CBDT Notif. No. 88/2025 |
| ITR (Non-TP Cases) | 31 Oct 2025 | 31 Oct 2025 (Confirmed) | CBDT |
| ITR (TP / 3CEB Cases) | 30 Nov 2025 | 30 Nov 2025 | Income-tax Act |
| MCA Annual Return (AOC-4 / MGT-7) | 30 Oct 2025 | 29 Nov 2025 | ROC Circular 10/2025 |
| GST Annual Return (GSTR-9 / 9C) | 31 Dec 2025 | 31 Dec 2025 | CBIC Circular 18/2025 |
Professional Tip
“Use November to perform a full-scale compliance reconciliation:
Match Books vs GSTR-1 / 3B / 2B vs 26AS / AIS,
Cross-verify TDS credit and ITC mismatches,
Close financial-year entries before filing GSTR-9 and ITR.
A clear tracker ensures nothing spills into the next year.”
