November 2026 Compliance Calendar: GST, TDS, Income Tax, PF & ROC Due Dates

Last Updated: 2 November 2026 | Reading Time: 10–12 minutes

November is an important compliance month for businesses, startups, private limited companies, LLPs, professionals and employers in India. Several statutory filing and payment deadlines fall during this month, including GST returns, TDS payments, employee provident fund contributions, ESI contributions and income tax returns.

Missing a statutory deadline can result in late fees, interest, additional filing fees and other compliance consequences. Businesses should therefore maintain a proper compliance calendar and prepare their financial and statutory records in advance.

In this guide, Legal24by7 brings you the November 2026 compliance calendar for India, covering important GST, TDS, income tax, PF, ESI and ROC filing deadlines.

Dates are subject to taxpayer eligibility and applicable government notifications.

1. November 2026 Compliance Calendar – Complete Due Date List

The following table summarises the key statutory deadlines that businesses should review during November 2026.

Important ROC update: MCA General Circular No. 05/2026 dated 24 October 2026 has granted additional-fee relief for specified FY 2025–26 AOC-4 filings up to 31 December 2026 and MGT-7/MGT-7A filings up to 31 January 2027. These are extended filing windows, not ordinary November due dates.

TaxGuru+1

2. GST Compliance Due Dates – November 2026

GST-registered businesses must regularly file their applicable returns and deposit tax within the prescribed timelines.

The following GST deadlines primarily relate to October 2026 transactions.

A. GSTR-1 – 11 November 2026

Applicable to: Regular GST taxpayers following monthly return filing.

GSTR-1 is a statement of outward supplies containing details of sales, invoices, debit notes, credit notes and other applicable outward transactions.

Businesses should verify:

• Sales invoices issued during October 2026.

• B2B and B2C outward supplies.

• Credit notes and debit notes.

• Export invoices, where applicable.

• Amendments to earlier invoices.

• Details of applicable e-commerce transactions.

Due date: 11 November 2026

B. GSTR-7 – 10 November 2026

Applicable to: GST-registered persons required to deduct tax at source under Section 51 of the CGST Act.

Government departments, specified agencies and other notified deductors may be required to file GSTR-7.

It includes details of GST TDS deducted and the corresponding payments.

Due date: 10 November 2026

C. GSTR-8 – 10 November 2026

Applicable to: E-commerce operators required to collect tax at source under Section 52 of the CGST Act.

GSTR-8 reports supplies made through the e-commerce platform and the applicable TCS collected.

Due date: 10 November 2026

D. GSTR-1 IFF – 13 November 2026

Applicable to: Eligible QRMP taxpayers opting to use the Invoice Furnishing Facility.

The IFF allows eligible quarterly filers to furnish specified B2B invoice details for the first two months of a quarter.

It is an optional facility, not a compulsory monthly GSTR-1 filing for all QRMP taxpayers.

Due date: 13 November 2026

E. GSTR-3B – 20 November 2026

Applicable to: Regular monthly GST return filers.

GSTR-3B is a summary return through which taxpayers report:

• Outward taxable supplies.

• Eligible input tax credit (ITC).

• Reverse charge liability.

• Other applicable tax liabilities.

• Interest and late fee, where applicable.

Due date: 20 November 2026

F. GST PMT-06 – 25 November 2026

Applicable to: Eligible taxpayers registered under the QRMP scheme who are required to deposit monthly tax for the first two months of the quarter.

For October 2026, eligible QRMP taxpayers should review their October tax liability and make the applicable deposit through Form GST PMT-06.

Due date: 25 November 2026

GST compliance reminder

Filing GSTR-1 does not automatically complete GSTR-3B compliance. Businesses should reconcile sales, purchase records, e-invoices and input tax credit before submitting their returns.

3. TDS and TCS Due Dates – November 2026

TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) are important tax compliance requirements for businesses making specified payments or collecting specified amounts.

A. TDS/TCS Deposit – 7 November 2026

Businesses and other applicable deductors or collectors must deposit TDS/TCS deducted or collected during October 2026 within the prescribed time.

Common transactions involving TDS may include:

• Contractor payments.

• Professional and technical service fees.

• Rent payments.

• Salary payments.

• Commission and brokerage.

• Interest payments.

• Other specified payments under applicable provisions.

Due date: 7 November 2026

B. Quarterly TDS/TCS Certificates – 15 November 2026

Applicable deductors and collectors should review the certificate issuance requirements for the July–September 2026 quarter.

Under the Income-tax Act, 2025 transition framework, prescribed forms and terminology have changed for applicable tax periods. Check the applicable certificate form and filing requirements before issuing certificates.

C. Challan-cum-Statement for Specified Transactions

Certain TDS transactions, including specified property, rent and contractual payments, have separate challan-cum-statement requirements.

Their due dates are not necessarily the same as the regular monthly TDS deposit deadline. Businesses and individuals should check the applicable transaction category and prescribed form before making payment.

The Income-tax Department has published guidance explaining the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025, including the revised TDS forms and deposit requirements.

Etds+1

4. Income Tax Return Due Dates – November 2026

November 2026 is particularly important for certain taxpayers filing income tax returns for Assessment Year 2026–27.

A. Income Tax Return for Specified Tax-Audit Cases – 21 November 2026

The Income Tax Department announced an extension through CBDT Circular No. 07/2026 dated 28 September 2026.

The ITR deadline for specified taxpayers whose original due date was 31 October 2026 has been extended to:

21 November 2026

This applies to the specified categories of taxpayers covered by the extension, including applicable companies and taxpayers whose accounts are required to be audited, subject to the relevant statutory conditions.

It does not mean that every individual or business taxpayer has the same deadline.

B. Income Tax Return for Transfer Pricing Cases – 30 November 2026

Taxpayers who are required to furnish a report under Section 92E for international transactions or specified domestic transactions should review their filing obligations.

Due date: 30 November 2026

Such taxpayers should ensure that the required transfer pricing documentation and audit report are completed before filing the return.

Important: The Income-tax Act, 2025 came into effect from 1 April 2026. However, returns for Assessment Year 2026–27 relate to FY 2025–26 and are subject to the applicable transitional provisions. Taxpayers should identify the correct law and forms applicable to their reporting period.

Income Tax Department+2

5. PF and ESI Compliance Due Dates – November 2026

Employers with employees covered under the applicable labour and social security laws must complete monthly contribution payments and related filings.

A. Employees' Provident Fund (EPF) – 15 November 2026

Employers covered under the EPF framework must deposit the applicable employer and employee contributions and file the Electronic Challan-cum-Return (ECR).

For October 2026:

Due date: 15 November 2026

Employers should verify:

• Employee-wise wages.

• PF-eligible salary components.

• Employee and employer contributions.

• UAN details.

• New employee registrations.

• ECR and challan details.

B. Employees' State Insurance (ESI) – 15 November 2026

Employers covered under the ESI framework must deposit applicable contributions for October 2026.

Due date: 15 November 2026

The contribution is generally payable within 15 days of the last day of the relevant calendar month.

C. ESI Half-Yearly Return – 11 November 2026

Employers should also review the half-yearly ESI contribution return requirement for the contribution period April–September 2026, for which the prescribed return deadline is 11 November.

This is separate from the monthly ESI contribution for October.

ESIC+2

Special attention: 15 November is a Sunday

The EPF and ESI dates fall on Sunday in November 2026. Employers should complete payments and filings in advance and should not assume that a deadline automatically moves to the next working day. Follow any specific official extension or portal instruction.

6. ROC and MCA Compliance – November 2026

Companies registered with the Ministry of Corporate Affairs must complete their annual statutory filings and maintain proper corporate records.

Common ROC forms include:

Important MCA Extension for FY 2025–26

MCA General Circular No. 05/2026 dated 24 October 2026 provides relief from additional fees for specified annual filings:

Important clarification: This circular provides additional time for filing specified forms without additional fees. It does not extend the statutory deadline for holding the AGM. Companies that have not complied with the AGM timeline may still face consequences under the Companies Act, 2013.

TaxGuru

What should companies do in November?

• Finalise financial statements for FY 2025–26.

• Complete the statutory audit.

• Conduct the AGM within the applicable timeline.

• Prepare the Board's Report.

• Review auditor appointment details.

• Reconcile the company's financial records.

• Prepare AOC-4 and MGT-7/MGT-7A.

• Check pending ROC forms and additional fee exposure.

Note: Companies with pending filings from earlier financial years should separately review their outstanding forms and applicable fees. The FY 2025–26 extension should not be assumed to waive older defaults.

7. GST Input Tax Credit (ITC) – Important 30 November 2026 Checkpoint

Businesses should pay special attention to the ITC reconciliation for FY 2025–26.

Under Section 16(4) of the CGST Act, the general time limit for claiming eligible input tax credit relating to an FY is the earlier of:

• 30 November following the end of that financial year; or

• Furnishing of the relevant annual return.

For FY 2025–26, the general statutory cut-off is therefore 30 November 2026, subject to the applicable law and circumstances.

Businesses should reconcile:

1. Purchase register.

2. GSTR-2B.

3. Supplier invoices.

4. Debit notes and credit notes.

5. ITC already claimed.

6. Reversals and reclaims.

7. Blocked or ineligible ITC.

A mismatch between purchase records and GSTR-2B should be investigated rather than automatically treated as eligible ITC.

Don't miss the ITC cut-off

Businesses should complete their FY 2025–26 ITC reconciliation well before 30 November. The annual return, if filed earlier, can affect the available time under Section 16(4).

8. Penalties and Consequences of Missing Compliance Deadlines

Non-compliance can create additional financial and regulatory burdens.

The exact amount depends on the relevant legislation, delay period, tax liability and taxpayer circumstances.

For this reason, businesses should not wait until the final day to prepare their returns.

9. Monthly Business Compliance Checklist for November 2026

A monthly compliance checklist can help business owners, accountants and finance teams avoid missed deadlines.

November compliance tracker

0/15 completed

Reconcile October 2026 sales and purchase records

Prepare and file applicable GSTR-1

File applicable GSTR-7 / GSTR-8

Review and file optional QRMP IFF, if required

Reconcile GSTR-2B and input tax credit

File and pay applicable GSTR-3B

Deposit October TDS/TCS

Issue applicable quarterly TDS/TCS certificates

Complete October EPF contribution and ECR

Complete October ESI contribution

File applicable ESI half-yearly return

Review pending income tax returns and audit requirements

Complete applicable ROC annual filing preparations

Review FY 2025–26 ITC cut-off

Check outstanding notices and previous-year defaults

Reset checklist

10. How Can Businesses Stay Compliant Throughout the Year?

Businesses should establish a structured compliance management system instead of handling filings only when deadlines approach.

Some useful practices include:

1. Maintain a statutory compliance calendar

Prepare a month-wise list of GST, TDS, income tax, PF, ESI and ROC deadlines based on the company's actual registrations and obligations.

2. Maintain proper accounting records

Keep sales invoices, purchase bills, bank statements, expense records, payroll data and other financial documents organised.

3. Reconcile before filing

Reconcile GST returns with books of accounts, verify TDS deductions and check employee contribution records before submitting returns.

4. Track government notices

Regularly review GST, income tax, MCA and other relevant portals for notices, demands and pending actions.

5. Take professional assistance

Businesses with multiple registrations, employees, directors or branches may benefit from professional accounting and compliance support.

11. Frequently Asked Questions (FAQs)

Q1. What are the important GST due dates in November 2026?

The important GST dates include 10 November for GSTR-7 and GSTR-8, 11 November for monthly GSTR-1, 13 November for optional QRMP IFF, 20 November for monthly GSTR-3B and 25 November for applicable QRMP PMT-06 payments.

Q2. What is the TDS payment due date for November 2026?

The regular TDS/TCS deposit deadline for deductions or collections made during October 2026 is 7 November 2026, subject to applicable provisions.

Q3. What is the PF payment due date in November 2026?

The general deadline for depositing EPF contributions and filing ECR for October 2026 is 15 November 2026.

Q4. What is the ESI payment due date in November 2026?

The ESI contribution for October 2026 is generally due by 15 November 2026.

Q5. What is the last date for filing an income tax return in November 2026?

Specified tax-audit cases for AY 2026–27 have an extended deadline of 21 November 2026. Transfer pricing cases covered by Section 92E have a deadline of 30 November 2026. Other taxpayers may have different due dates.

Q6. Has MCA extended the ROC filing due dates for FY 2025–26?

Yes. Under MCA General Circular No. 05/2026, specified AOC-4 filings can be made up to 31 December 2026 and MGT-7/MGT-7A filings up to 31 January 2027 without additional fees. The extension does not extend the AGM deadline.

Q7. Is GST annual return filing mandatory for every GST-registered business?

No. Applicability depends on the taxpayer category, turnover and exemptions under the GST law and relevant notifications. Businesses should verify whether GSTR-9 and GSTR-9C apply to them.

Q8. What happens if a company does not file ROC returns?

Failure to file applicable annual returns and financial statements can lead to additional filing fees, statutory penalties and other consequences. Directors and companies should review their outstanding filings and take corrective action.

Q9. What is the last date for claiming FY 2025–26 GST input tax credit?

The general deadline under Section 16(4) is 30 November 2026 or the date of furnishing the relevant annual return, whichever is earlier, subject to applicable provisions.

Q10. Where can businesses check their latest statutory due dates?

Businesses should refer to the GST Portal, Income Tax Department, MCA, EPFO and ESIC portals for applicable forms, notifications, extensions and filing instructions.

12. Get Professional GST, Tax and ROC Compliance Support from Legal24by7

Managing business compliance can be challenging, especially for startups, small businesses, private limited companies and LLPs.

At Legal24by7, we help businesses manage important registration, taxation, accounting and corporate compliance requirements.

Our services include:

• GST registration and return filing.

• TDS and income tax compliance assistance.

• Private limited company annual compliance.

• LLP annual filing and compliance.

• ROC filing and director-related services.

• Accounting and bookkeeping.

• Business registration and regulatory assistance.

• GST and income tax notice assistance.

Whether you are a startup, entrepreneur, consultant or established business, maintaining timely compliance can help you avoid unnecessary regulatory complications.

Stay Compliant. Stay Business-Ready.

Need assistance with GST, TDS, income tax, PF, ESI or ROC compliance? Connect with Legal24by7 for professional compliance support.

LEGAL24BY7

Your Business. Our Compliance Responsibility.

Website: www.legal24by7.com

Contact our team for compliance assistance.