Zerolev | November 2025 Tax Compliance Deadlines

1. Introduction – Why November 2025 Is a Heavy Compliance Month

November 2025 is a packed month for Indian taxpayers and businesses. The rush of non-audit income tax return filings may have passed by mid-September, but November still carries a dense combination of obligations:

Critical GST return deadlines for October 2025 transactions.
Regular monthly TDS payment obligations.
Special income-tax due dates linked to challan-cum-statements, audit cases and transfer pricing.
Ongoing risk of interest, late fees and penalties for even minor delays.

Because GST follows monthly or quarterly cycles and TDS runs on a “month plus seven days” cycle, November acts as a bridge month. It closes the October tax period while syncing with extended audit and ITR timelines for Assessment Year 2025–26. This page maps all major Income Tax and GST deadlines for the month in a structured way.

2. Big Picture: Key Dates in November 2025

At a high level, the main statutory deadlines in November 2025 are:

7 November 2025 – Deposit of TDS/TCS deducted or collected in October 2025.
10 November 2025 – GSTR-7 (GST TDS) and GSTR-8 (GST TCS) for October 2025.
11 November 2025 – GSTR-1 (monthly filers) for October 2025 outward supplies.
13 November 2025 – IFF / quarterly GSTR-1 for QRMP taxpayers; GSTR-5 and GSTR-6 for October.
18 November 2025 – CMP-08 for composition taxpayers for the relevant period.
20 November 2025 – GSTR-3B (monthly, October 2025) and GSTR-5A (OIDAR services).
22 November 2025 – GSTR-3B for QRMP taxpayers for the July–September 2025 quarter.
15 November 2025 – Upload of Form 15G/15H declarations for the July–September 2025 quarter.
30 November 2025 – Challan-cum-statement for TDS on property, rent, etc., deducted in October under specified sections.

On top of these, November is also the month in which extended dates for certain tax audit reports crystallise, and it leads into extended ITR due dates for audit cases in December, making November a vital staging period.

3. GST Compliance Deadlines – November 2025

3.1 Core Monthly GST Returns for October 2025

For regular monthly GST taxpayers, November is primarily about filing returns for October 2025. The key forms and dates are:

GSTR-7 – 10 November 2025
For entities required to deduct TDS under GST (such as specified government departments and notified bodies). This captures TDS on taxable supplies made to them in October.
GSTR-8 – 10 November 2025
For e-commerce operators liable to collect TCS under GST on supplies made through their platform in October.
GSTR-1 (monthly) – 11 November 2025
Statement of outward supplies for October 2025 filed by regular monthly GST registrants. This is critical for customers’ input tax credit since it feeds GSTR-2B and 2A.
GSTR-5 – 13 November 2025
For non-resident taxable persons (NRTPs) reporting October 2025 supplies.
GSTR-6 – 13 November 2025
For Input Service Distributors (ISDs) distributing ITC for common services.
GSTR-3B (monthly) – 20 November 2025
Summary return plus payment of GST for October 2025 for regular monthly filers.
GSTR-5A – 20 November 2025
For OIDAR (Online Information and Database Access or Retrieval) service providers supplying to Indian consumers from outside India, reporting their October 2025 liability.

These returns ensure that outward and inward activity for October is captured and the net tax is paid before the month closes.

3.2 QRMP (Quarterly) Taxpayers – November 2025 Obligations

Taxpayers under the Quarterly Return, Monthly Payment (QRMP) scheme have a different rhythm:

IFF / Quarterly GSTR-1 – 13 November 2025
QRMP taxpayers may upload B2B invoices for October 2025 via the Invoice Furnishing Facility so that recipients can claim timely ITC.
CMP-08 – 18 November 2025
Composition scheme dealers file CMP-08 as a quarterly statement-cum-challan for turnover and tax related to the period including October.
GSTR-3B (QRMP, Jul–Sep 2025) – 22 November 2025
Quarterly summary return for QRMP taxpayers for the July–September 2025 quarter, including payment of any pending liability.

Even though filing is quarterly, QRMP taxpayers usually make monthly tax payments via challans. Late returns can disrupt ITC for customers and affect e-way bill eligibility.

3.3 Late Fees and Interest for GST

Late GST filing in November 2025 continues to attract:

Late fees per day of delay for GSTR-3B, with standard slabs for regular filers and lower amounts for nil returns.
Interest on delayed payment of GST for any unpaid portion of liability.

Persistent delays can also lead to system-level restrictions such as blocking of e-way bill generation, directly affecting business logistics.

4. Income Tax Compliance – November 2025

While the primary ITR due dates for non-audit taxpayers fall earlier in the year, November remains significant for monthly TDS obligations, special forms and audit-linked timelines.

4.1 Monthly TDS/TCS Payment – 7 November 2025

All deductors must deposit TDS and TCS deducted or collected in October 2025 by 7 November 2025. This includes:

Employers deducting TDS on salaries.
Banks and others deducting TDS on interest.
Businesses deducting TDS on contracts, professional fees, rent, etc.

Missing this date results in interest on short payment and may temporarily affect the allowability of related expenses in the hands of business deductors.

4.2 Form 15G/15H Upload – 15 November 2025

Financial institutions and other deductors who received Form 15G/15H declarations from customers to avoid TDS on certain incomes must upload these for the July–September 2025 quarter by 15 November 2025.

Timely upload ensures:

Alignment between non-deduction of TDS and departmental records.
Reduced risk of mismatch for the deductee’s future income tax return.

4.3 Challan-cum-Statement for Property / Rent TDS – 30 November 2025

For certain TDS provisions where individuals or non-audit HUFs deduct tax without a TAN, a combined challan-cum-statement must be filed for TDS deducted in October 2025 by 30 November 2025. This typically covers:

TDS on purchase of immovable property (other than specified exclusions).
TDS on specified rent payments by individuals/HUFs above thresholds.
TDS on certain contractor/professional payments by individuals not otherwise liable to TDS, and on specified transfers such as virtual digital assets.

This single form both pays the tax and reports the transaction, making it central to compliance in high-value property and rent transactions by non-audit individuals.

4.4 Audit Reports and ITR for Audit Cases – November Context

For audit cases in AY 2025–26, November sits between two important markers:

Extended due dates for filing tax audit reports, which fall in early November and must be completed to support later ITR filing.
Extended ITR due dates for audit cases in December, which require November to be used as the main preparation and clearance month.

In some jurisdictions, court orders may provide additional relief or local date-shifts, but at a practical level, November is when audit work must be largely wrapped up if December ITR filing is to be smooth.

5. Putting It Together – How a CFO or Tax Head Should Read November 2025

5.1 Weekly Planning View

A practical way for CFOs or tax heads to manage November 2025 is to treat it as a weekly compliance calendar:

First week (up to 7 November)
Finalise October TDS/TCS workings and deposit by 7 November. Begin reconciling October GST outward supplies and ITC.
Second week (10–13 November)
File GSTR-7 and GSTR-8 by 10 November. File GSTR-1 for monthly filers by 11 November. Use IFF for QRMP taxpayers and file GSTR-5 and GSTR-6 by 13 November.
Mid-month (15–18 November)
Upload Form 15G/15H by 15 November. File CMP-08 for composition dealers by 18 November. Clear any overlapping labour-law payments (PF/ESI) to keep the calendar balanced.
Third week (20–22 November)
File GSTR-3B (monthly) and GSTR-5A by 20 November. File GSTR-3B for QRMP taxpayers for the July–September 2025 quarter by 22 November.
End of month (towards 30 November)
File challan-cum-statements under property/rent TDS provisions for October. Close open audit items to prepare for December ITR filings for audit cases.

5.2 Risk Hotspots in November 2025

Common risk areas that deserve special attention are:

Delayed TDS/TCS payment on 7 November, leading to interest and expense disallowance.
Late GSTR-3B filings, causing late fees, interest and potential e-way bill disruption.
Mismatches between TDS booked in books, deposited, and what vendors/landlords see in their statements.
Audit work overruns, pushing too much ITR work into December and risking deadline pressure.

6. Quick FAQs – November 2025 Income Tax & GST Deadlines

Fast answers for calendar planning

Q1. What are the most important GST dates in November 2025?

The key GST dates are: GSTR-7 and GSTR-8 by 10 November; GSTR-1 (monthly) by 11 November; GSTR-5 and GSTR-6 by 13 November; CMP-08 by 18 November; GSTR-3B (monthly) and GSTR-5A by 20 November; and GSTR-3B for QRMP (July–September quarter) by 22 November.

Q2. What is the TDS payment deadline in November 2025?

All TDS and TCS deducted or collected in October 2025 must be deposited to the government by 7 November 2025.

Q3. Are there any standard ITR filing deadlines in November 2025?

For non-audit cases, no. The main ITR deadlines fall earlier. For audit cases, November is significant for tax audit report completion and, in some regions, for court-driven relief windows. The nationwide extended ITR due date for audit cases falls in December, making November the preparation month rather than the final filing month.

Q4. When must Form 15G/15H be uploaded?

Declarations collected for the July–September 2025 quarter must be uploaded by 15 November 2025.

Q5. What happens if I miss a November deadline?

Consequences vary by law. Typically, Income Tax defaults trigger interest and in some cases loss of expense deductibility until TDS is corrected. GST defaults attract late fees and interest, and repeated delays can affect e-way bill generation and vendor relationships. Notices and automated reminders from the departments are also common after repeated or serious non-compliance.

7. Conclusion – Treat November as a “Control Month”

November 2025 may not carry the emotional drama of last-date ITR filings, but it is structurally important. It closes the GST loop for October and, for QRMP taxpayers, wraps up the July–September quarter. It keeps TDS compliance on schedule and anchors property and rent TDS reporting. For audit cases, it is the crucial staging ground before December’s ITR due dates.

The smartest way to approach November is to treat it as a “control month”: a period dedicated to tightening reconciliations, finishing audit tasks, and ensuring that both Income Tax and GST calendars are running on time. Done well, November removes last- minute stress from December and from the remaining financial year, turning tax compliance from a recurring crisis into a routine, controlled process.