November 2025 Compliance Calendar: All GST, Income Tax & MCA Due Dates Explained
November 2025 brings a packed compliance schedule for businesses and professionals alike.
This month combines several overlapping deadlines — from GST returns and Income Tax audits to annual filings under the MCA.
To ease the pressure on taxpayers and corporates, authorities have granted notable extensions and relaxations, particularly concerning audit-related filings and MCA compliances.
🔹 1. MCA / ROC Compliances (As per Latest Relaxation)
✅ Revised Filing Deadlines
The Ministry of Corporate Affairs (MCA) has granted an extension for submitting AOC-4, AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC (Ind AS), and MGT-7 / MGT-7A forms for FY 2024–25.
Companies can now file these forms till 31 December 2025 without incurring any additional filing fees.
This move is intended to facilitate a smoother transition to the new MCA V3 e-form system and reduce last-minute filing congestion on the portal.
⚠️ Note:
This relaxation applies only to filing fees and does not extend the AGM due date. All companies must have conducted their AGM within the prescribed period (typically by 30 September 2025). The waiver covers late fees only, not the delay in AGM itself.
📋 Professional To-Do List
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Submit all AOC and MGT forms by 31 December 2025 to utilize the relaxation.
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Make sure AGM minutes, board resolutions, and financial statements are properly finalized and signed before uploading.
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If the AGM was not held on time, guide your client to apply for condonation or file compounding as per law.
🔹2. Income Tax Due Date Extension — CBDT Circular No. 15/2025
The Central Board of Direct Taxes (CBDT) has provided much-needed relief to taxpayers by extending key Income Tax compliance deadlines for the Assessment Year 2025–26.
This move comes after several professional associations and High Court interventions highlighted difficulties caused by portal issues and increased audit-reporting requirements.
✅ Revised Deadlines
| Filing / Report | Earlier Due Date | Extended Due Date |
|---|---|---|
| Tax Audit Report (Form 3CA/3CB–3CD) | 31 October 2025 | 10 November 2025 |
| Income Tax Return (Audit Cases) | 30 November 2025 | 10 December 2025 |
The CBDT has clarified that these extensions are intended to ease compliance pressure on businesses and professionals during the busy audit season.
⚙️ Key Action Points for Practitioners
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Complete and upload Tax Audit Reports by 10 November 2025.
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File Income Tax Returns for audit cases by 10 December 2025.
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For Transfer Pricing cases, align Form 3CEB filing with the extended ITR deadline (expected 10 December 2025).
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Reconcile all figures in AIS / TIS / Form 26AS before submission to avoid mismatch or notice generation.
These extensions give professionals some breathing room — but it’s crucial to plan filings early to avoid last-minute portal congestion.
🔹3.GST Compliance Deadlines for November 2025 (Covering October Transactions)
Th.e GST compliance calendar for November 2025 follows the regular filing cycle, covering returns related to October 2025. Businesses must ensure timely submission to avoid late fees and interest.
| Form | Purpose | Due Date |
|---|---|---|
| GSTR-7 | TDS under GST | 10 November 2025 |
| GSTR-8 | TCS by E-commerce Operators | 10 November 2025 |
| GSTR-1 | Details of Outward Supplies (Monthly Filers) | 11 November 2025 |
| GSTR-5 / GSTR-6 | NRTP / ISD Returns | 13 November 2025 |
| GSTR-3B | Monthly Summary Return & Tax Payment | 20 November 2025 |
| PMT-06 | Monthly Payment for QRMP Taxpayers | 25 November 2025 |
📋 Action Points for Professionals
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Review and reconcile October invoices before filing GSTR-1.
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Match Input Tax Credit (ITC) from GSTR-2B prior to submitting GSTR-3B.
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Ensure QRMP taxpayers complete their PMT-06 payments by 25 November 2025.
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Begin early reconciliation for FY 2024–25 annual filings — GSTR-9 and GSTR-9C are due by 31 December 2025.