GST Compliance Calendar for November 2025

November 2025 is an important month for businesses registered under the Goods and Services Tax (GST) regime. Multiple monthly and quarterly filing obligations fall due this month for different categories of taxpayers including regular filers, e-commerce operators, input service distributors (ISD), and QRMP scheme taxpayers.

10 November 2025

• GSTR-7: Return for Tax Deducted at Source (TDS) under GST for October 2025.
• GSTR-8: Return for Tax Collected at Source (TCS) under GST by e-commerce operators for October 2025.

11 November 2025

• GSTR-1 (Monthly): Statement of outward supplies for October 2025 for taxpayers with an annual turnover above Rs. 5 crore in the previous financial year or those who have opted for monthly filing.

13 November 2025

• GSTR-1 IFF (Invoice Furnishing Facility): Details of B2B supplies for October 2025 for taxpayers with turnover up to Rs. 5 crore who have opted for quarterly filing under the QRMP scheme.
• GSTR-6: Return for Input Service Distributors (ISD) for distribution of Input Tax Credit (ITC) for October 2025.

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• GSTR-5: Return for non-resident taxable persons for outward supplies and tax payable for October 2025.

20 November 2025

• GSTR-5A: Return for outward taxable supplies and tax payable by persons providing Online Information and Database Access or Retrieval (OIDAR) services from outside India to unregistered persons in India for October 2025.
• GSTR-3B: Monthly summary return of outward and inward supplies, tax liability, and ITC for taxpayers with turnover exceeding Rs. 5 crore during the preceding financial year, for October 2025.

25 November 2025

• PMT-06: Payment of tax for taxpayers registered under the QRMP scheme for October 2025. Such taxpayers are required to deposit their monthly tax liability in Form PMT-06 by this date.

28 November 2025

• GSTR-11: Statement of inward supplies received by persons holding a Unique Identification Number (UIN) for October 2025. This includes embassies, consulates, and UN bodies claiming refund of taxes paid on their purchases.

Key Takeaways

• QRMP Taxpayers: November is not a quarterly return month for QRMP filers (Quarter 3 runs from October to December). Hence, no GSTR-3B filing is required this month for them. However, they must pay tax for October through Form PMT-06 by 25 November 2025.
• Invoice Furnishing Facility (IFF): The IFF window for uploading October 2025 B2B invoices closes on 13 November 2025. Taxpayers under QRMP should ensure timely uploads to allow their buyers to claim ITC for the same month.
• Regular Taxpayers (Turnover > Rs. 5 crore): Monthly filers must submit GSTR-1 by 11 November and GSTR-3B by 20 November. Late filing attracts both interest and late fees, and delays in GSTR-1 can block e-way bill generation.
• Non-Resident and OIDAR Suppliers: Non-resident taxable persons (NRTPs) and providers of Online Information and Database Access or Retrieval (OIDAR) services must adhere to GSTR-5 (13 Nov) and GSTR-5A (20 Nov) deadlines respectively.
• E-commerce Operators: Those collecting tax at source (TCS) must file GSTR-8 by 10 November 2025 to avoid penalties.
• Composition Taxpayers: There are no filings due in November for composition dealers. The last CMP-08 was due on 18 October 2025 for the July-September quarter, and the next one will fall due in January 2026.
• ITC-04 (Job Work Statement): The job work declaration in Form ITC-04 is not applicable in November for most entities. Depending on turnover, the due date falls quarterly or half-yearly in other months.
• Staggered Due Dates for 3B: The earlier state-wise staggered due dates (20th, 22nd, 24th) now apply only to quarterly returns. For monthly filers, 20 November is the universal due date across all states.

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• UIN Entities and Refund Claims: Diplomatic missions, embassies, and UN organisations with Unique Identification Numbers must file GSTR-11 by 28 November 2025 to claim refunds for taxes paid on inward supplies.

Summary Table: Key GST Due Dates – November 2025

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