- Income Tax TDS/TCS Payment: Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for the month of October 2025.
November 10th
- Tax Audit Report Filing: Extended due date for furnishing the Tax Audit Report (under Section 44AB) for the Financial Year 2024-25. (Note: The corresponding Income Tax Return due date has been further extended to December 10, 2025, for most audit cases, but not for Transfer Pricing cases.)
- GST TDS/TCS Returns: Filing of GSTR-7 (TDS) and GSTR-8 (TCS) for the month of October 2025.
November 11th
- GST Outward Supply Statement (Monthly): Filing of GSTR-1 by monthly filers for the month of October 2025. (Critical: Last date for FY 2024-25 amendments/omissions—Refer Note 1)
November 13th
- GST Outward Supply Statement (Quarterly): Filing of GSTR-1 by quarterly filers (or use of Invoice Furnishing Facility - IFF) for the period/month of October 2025. (Critical: Last date for FY 2024-25 amendments/omissions—Refer Note 1)
- GST Input Service Distributor (ISD) Return: Filing of GSTR-6 for the month of October 2025.
November 15th
- EPF & ESI Contributions: Payment of Provident Fund (EPF) and Employees' State Insurance (ESI) contributions (employer and employee share) for the month of October 2025.
November 20th
- Monthly GST Tax Payment & Return: Filing of GSTR-3B by regular monthly taxpayers for the month of October 2025. (Critical: Last date to claim unclaimed ITC for FY 2024-25—Refer Note 1)
November 22nd / 24th
- Quarterly GST Tax Payment & Return: Filing of GSTR-3B by taxpayers under the QRMP Scheme for the quarter July to September 2025. (Specific date depends on the State/UT).
November 30th
- Income Tax Return (Transfer Pricing Cases): Due date for filing the Income Tax Return (ITR) for assesses who are required to furnish the Transfer Pricing Report (Form 3CEB). (Refer Note 2)
- MCA Form PAS-6: Filing of Form PAS-6 for reconciliation of securities and share capital audit with the Ministry of Corporate Affairs (MCA) by companies with ISIN.
Notes :
Note 1: GST Reconciliation and Finality for FY 2024-25
The October 2025 GST returns (GSTR-1 and GSTR-3B, due in November 2025) mark the final statutory deadline under the GST Act for making adjustments related to the preceding Financial Year 2024-25.
- Outward Supplies/Credit Notes: Any un-reported invoices or credit/debit notes of FY 2024-25 must be included in the GSTR-1 of October 2025. Failure to file by November 11th/13th will render these documents time-barred for reporting.
- Input Tax Credit (ITC) Claim: The deadline to claim any unclaimed eligible ITC pertaining to FY 2024-25 is the filing of GSTR-3B of October 2025 (due by November 20th/22nd/24th). Missing this deadline results in the permanent lapse of the credit.
Note 2: Income Tax Return for Transfer Pricing
The November 30th deadline for the Income Tax Return is specifically for assessees who are obligated to file the Transfer Pricing Report (Form 3CEB). This due date has not been extended, contrasting with the general audit-case ITR deadline (now December 10th).
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About the Author
Lakshmi Priya
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