Direct Tax
Indirect Tax

7 November 2025

  • Securities Transaction Tax - Due date for deposit of tax collected for the month of October 2025
  • Commodities Transaction Tax - Due date for deposit of tax collected for the month of October 2025
  • Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of October 2025 in Form 27C
  • Due date for deposit of Tax deducted/collected for the month of October 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan

10 November 2025

  • GSTR-7 for the month of October 2025 to be filed by persons liable to Tax Deduction at Source (TDS)
  • GSTR-8 for the month of October 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS)

11 November 2025

  • GSTR-1 for the month of October 2025 to be filed by all registered taxpayers not under QRMP scheme

13 November 2025

  • GSTR-6 for the month of October 2025 to be filed by Input Service Distributors (ISDs)
  • Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of October 2025 by taxpayers with aggregate turnover of up to INR 50 million
  • GSTR-5 for the month of October 2025 to be filed by Non-Resident Foreign Taxpayers

14 November 2025

  • Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September 2025 in Form 16B
  • Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of September 2025 in Form 16C
  • Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of September 2025 in Form 16D
  • Due date for issue of TDS Certificate for tax deducted under Section 194S in the month of September 2025 in Form 16E

15 November 2025

  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 September 2025, in Form 16A
  • Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October 2025
  • Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October 2025 in Form 3BB
  • Monthly statement to be furnished by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of October 2025 in Form 3BC

18 November 2025

  • CMP - 08 for payment of self-assessed tax for quarter July 2025 to Sept/Oct 2025 by composition deale

20 November 2025

  • GSTR-5A for the month of October 2025 to be filed by Non-Resident Online Database Access and Retrieval (OIDAR) Service Providers
  • GSTR-3B for the month of October 2025 to be filed by all registered taxpayers not under QRMP scheme

25 November 2025

  • Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of October 2025

30 November 2025

  • Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of October 2025 in Form 26QB
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of October 2025 in Form 26QC
  • Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in the month of October 2025 in Form 26QD
  • Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in the month of October, 2025 in Form 26QE
  • Return of income for the Assessment Year 2025-26 in the case of an assessee that is required to submit a report under Section 92E pertaining to international or specified domestic transaction(s) in case of all income tax returns except ITR-1, ITR-2 and ITR-4
  • Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25
  • Statement of income distribution by Venture Capital Company or Venture Capital Fund in respect of income distributed during previous Year 2024-25 (Form No. 64)
  • Due date to exercise option of safe harbor rules for international transaction by furnishing Form 3CEFA
  • Report from an accountant to be furnished under sub-section (2AB) of Section 35 of the Act relating to in-house scientific research and development facility (if due date of submission of return of income is 30 November 2025) in Form 3CLA
  • Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is 30 November 2025)
  • Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is 31 October 2025) in Form 3CEF
  • Payment of Self-Assessment Tax (If due date of submission of return of income is 30 November 2025
  • Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust (if due date of submission of return of income is 30 November 2025) in Form 10BC
  • Application for exercise of option under sub-section (4) of Section 115BA of the Income-tax Act,1961 (if due date of submission of return of income is November 30, 2025) in Form 10-IB
  • Application for exercise of option under sub-section (7) of Section 115BAB of the Income-tax Act, 1961 in Form 10-ID
  • Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is 30 November 2025) in Form 10-IK
  • Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is 30 November 2025) in Form 5C
  • Declaration to be filed by the assessee claiming deduction under Section 80GG (if due date of submission of return of income is 30 November 2025) in Form 10BA
  • Form for furnishing particulars of income under Section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is 30 November 2025) in Form 10E
  • Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is 30 November 2025) in Form 10FC
  • Application for Opting for Safe Harbor in respect of Specified Domestic Transactions (if the assessee is required to submit return of income on 30 November 2025) in Form 3CEFB
  • Statement of eligible investment received in Form 10BBD
  • Application for exercise of option under clause (i) of sub-section (6) of Section 115BAC or withdrawal of option under the proviso to sub-section (6) of Section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10-IEA
  • Application for exercise of option under sub-section (5) of Section 115BAE of the Income Tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10-IFA
  • Certificate of accountant in respect of compliance to the provisions of clause (23FE) of Section 10 of the Income-tax Act, 1961 by the notified Pension Fund in Form 10BBC
  • Report from an accountant to be furnished for purpose of Section 9A regarding fulfilment of certain conditions by an eligible investment fund in Form 3CEJA
  • Application for exercise of option under sub-section (5) of Section 115BAA of the Income - tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10-IC
  • Certificate under sub-section (3) of Section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is 30 November 2025 in Form 10CCD
  • Certificate under sub-section (2) of Section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is 30 November 2025) in Form 10CCE
  • Report under Section 80LA (3) of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10CCF
  • Taxation of income from retirement benefit account maintained in a notified country (if due date of submission of return of income is 30 November 2025) in Form 10-EE
  • Certificate of foreign inward remittance (if due date of submission of return of income is 30 November 2025) in Form 10H
  • Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of Section 80DD and Section 80U (if due date of submission of return of income is 30 November 2025) in Form 10IA
  • Application for exercise of option under sub-section (5) of Section 115BAD of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10-IF
  • Statement of Exempt income under clause (4D) of Section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10IG
  • Statement of income of a Specified fund eligible for concessional taxation under Section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 10IH
  • Statement of exempt income under clause (23FF) of Section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 30, 2025) in Form 10-II
  • Form for opting for taxation of income by way of royalty in respect of Patent (if due date of submission of return of income is 30 November 2025) in Form 3CFA
  • Income attributable to assets located in India under Section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 3CT
  • Particulars to be furnished under clause (b) of sub-section (1B) of Section 10A read with clause (b) of sub-section (2) of Section 10AA of the Income-tax Act, 1961 (if due date of submission of return of income is 30 November 2025) in Form 56FF
  • Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the Financial Year 2024 25 in Form 49C
  • Certificate of accountant in respect of compliance to the provisions of clause (23FE) of Section 10 of the Income-tax Act, 1961 by the notified Pension Fund in Form 10BBC

7 December 2025

  • Securities Transaction Tax - Due date for deposit of tax collected for the month of November 2025
  • Commodities Transaction Tax - Due date for deposit of tax collected for the month of November 2025
  • Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of November 2025 in Form 27C
  • Due date for deposit of Tax deducted/collected for the month of November 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan

10 December 2025

  • GSTR-7 for the month of November 2025 to be filed by persons liable to TDS
  • GSTR-8 for the month of November 2025 to be filed by E-Commerce Operators liable to TCS

11 December 2025

  • GSTR-1 for the month of November 2025 by all registered taxpayers not under QRMP scheme

13 December 2025

  • GSTR-6 for the month of November 2025 to be filed by ISDs
  • Uploading B2B invoices using IFF under QRMP scheme for the month of November 2025 by taxpayers with aggregate turnover of up to INR 50 million
  • GSTR-5 for the month of November 2025 to be filed by Non-Resident Foreign Taxpayers

20 December 2025

  • GSTR-5A for the month of November 2025 to be filed by Non-Resident OIDAR Service Providers
  • GSTR-3B for the month of November 2025 to be filed by all registered taxpayers not under QRMP scheme