November 2025 is one of the busiest months for tax and compliance professionals.
This month overlaps critical timelines for GST filings, Income Tax audits and returns, and MCA annual filings.
The government has announced important extensions and relaxations, especially for MCA and audit-related income tax cases, to ease the compliance load.
🔹 1. MCA / ROC Compliances (Updated as per Latest Relaxation)
✅ Extended Deadlines
- The Ministry of Corporate Affairs has extended the due dates for filing AOC-4, AOC-4 XBRL, AOC-4 CFS, AOC-4 NBFC (Ind AS) and MGT-7 / MGT-7A for the financial year 2024-25.
- Companies can now file these forms up to 31 December 2025 without payment of additional fees.
- The extension aims to ease the transition to new e-forms and reduce last-minute portal pressure.
⚠️ Important:
This is a fee-relaxation, not an AGM date extension. Companies must have held their AGM within the statutory period (generally by 30 September 2025). The waiver only covers additional fees for delayed filing.
📋 Practitioner Action Points
- File all AOC and MGT forms by 31 December 2025 to avail the relaxation.
- Ensure AGM minutes, board resolutions, and financial statements are properly approved and ready before uploading.
- If AGM was not held on time, advise the client to file compounding or apply for condonation separately.
🔹 2. Income Tax Compliances (CBDT Circular No. 15/2025)
TDS/TCS to be deposited till 7 November 2025
The Central Board of Direct Taxes (CBDT) has officially extended key income-tax compliance timelines for the assessment year 2025-26.
✅ Extended Deadlines
| Filing / Report | Earlier Due Date | Extended Due Date |
|---|---|---|
| Tax Audit Report (Form 3CA/3CB-3CD) | 31 October 2025 | 10 November 2025 |
| ITR for Audit Cases | 30 November 2025 | 10 December 2025 |
These extensions were granted after multiple representations from trade bodies and High Court orders, citing portal glitches and enhanced audit-reporting requirements.
📋 Practitioner Action Points
- Finalise and upload Tax Audit Reports by 10 November 2025.
- Ensure ITRs for audit clients are filed by 10 December 2025.
- For Transfer Pricing clients, verify the due date for Form 3CEB (expected to align with the 10 December 2025 ITR timeline).
- Reconcile AIS/TIS/26AS data before submission to prevent mismatch notices.
🔹 3. GST Compliances (for October 2025 Period)
The regular GST filing calendar continues as usual for November 2025.
| 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 & Payment | 20 November 2025 |
| PMT-06 | Monthly Payment for QRMP Taxpayers | 25 November 2025 |
📋 Practitioner Action Points
- Cross-verify October invoices before filing GSTR-1.
- Match ITC as per GSTR-2B before filing GSTR-3B.
- Ensure QRMP clients make PMT-06 payments by 25 November 2025.
- Prepare reconciliation statements early for FY 2024-25 annual returns (GSTR-9 / 9C due by 31 December 2025).
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