November 2026 Compliance Calendar: GST, TDS, Income Tax, ROC Due Dates & Checklist
Updated: 3 days ago
November 2026 is a heavy compliance month. Alongside the usual monthly GST and TDS deadlines, it carries the extended income tax return due date for audit cases (21 November 2026), the return due date for transfer pricing cases (30 November 2026), the annual return under the Companies Act for companies that held their AGM on 30 September, and the last date to claim FY 2025-26 input tax credit under GST.
This calendar lists each November 2026 due date with the form, who files it and the legal reference, followed by a checklist of what to reconcile during the month, a worked example and FAQs. Dates are as notified up to 24 October 2026; check the portals for any later extension.
Key changes to note before you start
Income tax return for audit cases extended: CBDT Circular No. 07/2026 dated 28 September 2026 extended the AY 2026-27 return due date for persons at Sl. No. 2 of Explanation 2 to Section 139(1) from 31 October 2026 to 21 November 2026. The tax audit report date moved to 21 October 2026 (circular).
Transfer pricing cases are not covered by that extension. Their return due date remains 30 November 2026, and Form 3CEB was due on 31 October 2026.
New TDS form numbers: the Income-tax Act, 2025 and Income-tax Rules, 2026 apply from 1 April 2026. For transactions from that date, Form 131 replaces Form 16A, Form 137 replaces Form 24G, and Form 141 replaces the challan-cum-statements in Forms 26QB, 26QC, 26QD and 26QE. Transactions up to 31 March 2026 continue under the old forms.
November 2026 due date calendar
Date | Compliance and form | Who files | Reference |
|---|---|---|---|
7 Nov (Sat) | Deposit of TDS and TCS deducted/collected in October 2026 | All deductors and collectors (non-government by challan) | Income-tax Act, 2025 and Rules, 2026 (earlier Rule 30 / Rule 37CA) |
10 Nov | GSTR-7 (GST TDS return) and GSTR-8 (GST TCS statement) for October | GST TDS deductors; e-commerce operators | Sections 39(3) and 52(4), CGST Act |
11 Nov | GSTR-1 for October | Monthly GSTR-1 filers | Section 37, Rule 59 |
13 Nov | IFF for October (optional); GSTR-5 and GSTR-6 for October | QRMP taxpayers; non-resident taxable persons; ISDs | Rule 59(2) proviso; Section 39(5) and 39(4) |
15 Nov | Form 131 (non-salary TDS certificate) for Jul-Sep 2026 quarter | Deductors | Income-tax Rules, 2026 (earlier Form 16A, Rule 31) |
15 Nov | Form 137 (book-adjustment statement) for October | Government accounts officers | Income-tax Rules, 2026 (earlier Form 24G) |
15 Nov | PF contribution and ECR for October | Employers covered by EPF | Para 38, EPF Scheme, 1952 |
15 Nov | ESI contribution for October | Employers covered by ESI | Regulation 31, ESI (General) Regulations |
20 Nov | GSTR-3B for October; GSTR-5A for October | Monthly GSTR-3B filers; OIDAR suppliers | Section 39(1), Rule 61 |
21 Nov (Sat) | ITR for AY 2026-27 (extended) | Companies and assessees whose accounts are audited, other than Section 92E cases; working partners of such firms | Section 139(1); CBDT Circular 07/2026 |
25 Nov | GST PMT-06 tax payment for October | QRMP taxpayers (first month of Oct-Dec quarter) | Rule 61(1) proviso; Section 39(7) |
29 Nov (Sun) | MGT-7 / MGT-7A annual return for FY 2025-26 | Companies whose AGM was held on 30 Sep 2026 (60 days) | Section 92(4), Companies Act, 2013 |
29 Nov | PAS-6 for half-year ended 30 Sep 2026 | Unlisted public companies, and private companies covered by Rule 9B | Rule 9A(8) / 9B, PAS Rules |
30 Nov | Form 141 for October 2026 transactions (property purchase, rent, specified contract and VDA payments) | Specified deductors under Section 393(1) | Income-tax Rules, 2026 (earlier 26QB/QC/QD/QE) |
30 Nov | ITR for AY 2026-27 where a Form 3CEB report is required | Assessees covered by Section 92E | Section 139(1), Explanation 2(aa) |
30 Nov | Last date to claim FY 2025-26 ITC, issue FY 2025-26 credit notes, and amend FY 2025-26 GSTR-1 (or annual return date, if earlier) | All GST registered persons | Sections 16(4), 34(2), 37(3) proviso |
30 Nov | Reverse ITC for FY 2025-26 invoices where supplier has not filed GSTR-3B | Recipients covered by Rule 37A | Rule 37A, CGST Rules |
Not due in November: quarterly GSTR-3B for QRMP taxpayers (next due January 2027), quarterly TDS/TCS statements (next due 31 January 2027 for TDS) and advance tax (third instalment 15 December 2026). AOC-4 for 30 September AGMs was due on 30 October 2026, so a late AOC-4 now attracts additional fees.
Gujarat professional tax
Gujarat employers deduct professional tax from monthly salary under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. The deposit date depends on the employer's registration and the amount involved, so check the Gujarat commercial tax portal for your own due date rather than relying on a common calendar date.
Practice guide for professionals
For a table-by-table working reference on the annual return and reconciliation statement, see the GSTR-9 & GSTR-9C Practical Working Guide (PDF, ₹299).
For all November 2026 deadlines on one page, see the due dates calendar.
What to check in November
GSTR-2B vs books for FY 2025-26: match every FY 2025-26 purchase invoice with GSTR-2B for April 2025 to October 2026. Any eligible credit not yet claimed must go into GSTR-3B filed by 30 November 2026, or before the FY 2025-26 annual return if that is filed earlier (Section 16(4)).
Rule 37A reversals: list FY 2025-26 invoices where the supplier filed GSTR-1 but not GSTR-3B by 30 September 2026, and reverse that credit by 30 November 2026 to avoid interest.
Outward side: issue pending FY 2025-26 credit notes and fix FY 2025-26 GSTR-1 errors (B2B shown as B2C, wrong GSTIN, missed invoices) in the October return, since 30 November 2026 is the last chance.
AIS, TIS and Form 26AS before filing the ITR: compare TDS, interest, dividend and high-value transaction entries with the books. Ask deductors for corrections where credit is missing.
Tax audit report and ITR consistency: the figures in the ITR (Part A-OI and the TDS schedule) should match the Form 3CD filed by 21 October 2026. If the audit report was revised, file the ITR on the revised figures.
Self-assessment tax: compute interest under Sections 234A, 234B and 234C. Circular 07/2026 extends the due date itself, but self-assessment tax paid late still attracts Section 234B/234C interest, so pay the balance tax before filing.
ROC: confirm AOC-4 was filed; finalise MGT-7/MGT-7A with the shareholding as on 31 March 2026 and the AGM date.
TDS: issue Form 131 certificates for Q2 after the quarterly statement is processed, and clear any short-deduction defaults shown on TRACES.
Worked example: November plan for a private company
Beta Traders Pvt Ltd (Ahmedabad) has a 31 March year end, turnover of ₹18 crore, a tax audit under Section 44AB filed on 19 October 2026, no international transactions, and its AGM held on 30 September 2026. It files GSTR-1 and GSTR-3B monthly.
Date | Action for Beta Traders |
|---|---|
7 Nov | Deposit October TDS of ₹1,42,000 and TCS (if any) |
11 Nov | GSTR-1 for October, including a FY 2025-26 credit note of ₹2,40,000 not issued earlier |
15 Nov | PF and ESI for October; Form 131 certificates for Q2 |
20 Nov | GSTR-3B for October, claiming ₹96,000 of FY 2025-26 ITC found missing in the 2B reconciliation |
21 Nov | ITR-6 for AY 2026-27 |
29 Nov | MGT-7 for FY 2025-26 |
ITC point: the reconciliation shows a March 2026 purchase invoice with GST of ₹96,000 appearing in GSTR-2B for April 2026, which the company never claimed. It is FY 2025-26 credit, so it can still be claimed in the October 2026 GSTR-3B filed by 20 November. If the company instead files that return on 2 December, the claim is time-barred under Section 16(4), because the cut-off is the GSTR-3B filed up to 30 November 2026.
ITR point: because Beta Traders has no Section 92E report, its return is due on 21 November 2026, not 30 November. If it misses that date, it can still file a belated return under Section 139(4) by 31 December 2026 with a fee under Section 234F, but it loses the right to carry forward business losses (Section 80).
Related reading
CBDT Tax Audit Due Date Extension AY 2026–27: 21 October; ITR 21 November
GST ITC Time Limit for FY 2025-26: 30 November 2026 Deadline Under Section 16(4)
GSTR-2B Mismatch Before 30 November 2026: How to Protect FY 2025-26 ITC
GST Return Due Dates October 2026: GSTR-3B Deadlines for Monthly and QRMP Filers
FAQs
What is the ITR due date for companies for AY 2026-27?
21 November 2026 for companies and other audit cases that do not need a Form 3CEB report, under CBDT Circular No. 07/2026. Companies that need Form 3CEB must file by 30 November 2026.
Was the transfer pricing ITR date of 30 November extended?
No. As of 24 October 2026, the circular covers only Sl. No. 2 of Explanation 2 to Section 139(1). The 30 November 2026 date for Section 92E cases is unchanged.
What is the last date to claim FY 2025-26 GST input tax credit?
30 November 2026, or the date of filing the FY 2025-26 annual return, whichever is earlier (Section 16(4) of the CGST Act). Credit must be claimed in a GSTR-3B filed within that time.
When is the MGT-7 due if the AGM was on 30 September 2026?
Within 60 days of the AGM under Section 92(4), which is 29 November 2026. MGT-7A applies to OPCs and small companies.
Is Form 26QB still used for property purchases?
For purchases on or after 1 April 2026, the challan-cum-statement is Form 141 under the Income-tax Rules, 2026, due within 30 days from the end of the month of deduction. Form 26QB continues for transactions up to 31 March 2026.
When are PF and ESI for October 2026 due?
Both by 15 November 2026.
Sources: CBDT Circular No. 07/2026 dated 28 September 2026; Income-tax Act, 1961 and Income-tax Act, 2025 with Income-tax Rules, 2026; CGST Act, 2017 and CGST Rules, 2017; Companies Act, 2013 and Companies (Prospectus and Allotment of Securities) Rules, 2014; EPF Scheme, 1952; ESI (General) Regulations, 1950. Dates as notified up to 24 October 2026.
All 3 practice guides bundle, ₹699: GSTR-9/9C for FY 2025-26, Amended Form 3CD, and Audit Documentation & CARO 2020. PDF working papers and checklists.
Also available: the free GST toolkit for monthly return and ITC reconciliation working files.
This is an educational publication for professionals. It is not an offer of professional services.
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