Central Goods and Services Tax Act 2017

14 Nov 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in September.

14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September.

14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.

15 Nov 25 Issue of TDS certificates for Q2 of FY 2025-26.

15 Nov 25 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.

15 Nov 25 E-Payment of PF for October.

15 Nov 25 Payment of ESI for October

20 Nov 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20 Nov 25 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Nov 25 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 24-25 in GSTR-3B. Issue Credit/Debit notes for FY24-25 . Reversal of ITC of FY 24-25 where supplier had filed GSTR-1/IFF but not filed G

25 Nov 25 Deposit of GST under QRMP scheme for October .

28 Nov 25 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

29 Nov 25 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.

30 Nov 25 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.

30 Nov 25 Online Application for alternative tax regime if due date of ITR is 30 Nov.

30 Nov 25 Filing of Income Tax Return where Transfer Pricing applicable.

30 Nov 25 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25.

30 Nov 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in October.

30 Nov 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in October (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 Nov 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.

30 Nov 25 Deposit of TDS on Virtual Digital Assets u/s 194S for October.

30 Nov 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Retu