Compliance calendar November 2026: GST, TDS, ROC and labour due dates for companies and LLPs

All due dates at a glance

• 07 Nov 2026TDS/TCS deposit for October 2026
• 10 Nov 2026GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for October 2026
• 11 Nov 2026GSTR-1 for October 2026 (monthly filers)
• 13 Nov 2026IFF (optional B2B invoice upload) for October 2026
• 13 Nov 2026GSTR-5 and GSTR-6 for October 2026
• 15 Nov 2026PF and ESI contributions for October 2026
• 15 Nov 2026Non-salary TDS certificates (Form 131) for July-September 2026
• 20 Nov 2026GSTR-3B for October 2026 (monthly filers)
• 21 Nov 2026Income tax return for AY 2026-27, audit cases (extended from 31 Oct by CBDT Circular 07/2026)
• 25 Nov 2026PMT-06 GST payment for October 2026
• 28 Nov 2026MGT-7/MGT-7A annual return for FY 2025-26 (60 days from an AGM held on 30 Sep 2026)
• 29 Nov 2026PAS-6 reconciliation of share capital audit, half-year ended 30 Sep 2026
• 30 Nov 2026Income tax return for AY 2026-27, transfer-pricing cases (Form 3CEB filers)
• 30 Nov 2026Last date to claim FY 2025-26 input tax credit and report FY 2025-26 amendments/credit notes in GSTR-1/GSTR-3B

What is due in November 2026?

November 2026 combines the tail end of the FY 2025-26 annual cycle with routine monthly filings for tax year 2026-27, the first year under the Income-tax Act, 2025. The big items are the extended income tax return deadline for audited assessees, the annual return (MGT-7) for companies, and the GST input tax credit cut-off for FY 2025-26.

Income for FY 2025-26 is still assessed under the Income-tax Act, 1961 as AY 2026-27, while TDS and TCS for October 2026 onwards follow the new Act's forms and Rules 2026.

November 2026 due date table

Use this November 2026 table as a working checklist. Dates reflect the Income-tax Act 2025, GST and company law as on 31 October 2026, and any later extension or change notified by CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC takes priority over it.

What changed for the audit-case ITR deadline?

CBDT Circular No. 07/2026 dated 28 September 2026 extended the due date for audited assessees' returns for AY 2026-27 to 21 November 2026 and moved the tax audit report and related certificates to 21 October 2026. Transfer-pricing cases keep the 30 November 2026 date. Check the circular for interest treatment: interest under section 234A of the 1961 Act may still apply on unpaid self-assessment tax, so pay any balance promptly.

What should companies check for MGT-7 and the GST ITC cut-off?

If your AGM was held earlier than 30 September, count 60 days from the actual AGM date for MGT-7 and 30 days for AOC-4. AOC-4 for an AGM held on 30 September was due by about 29 October 2026, so a company that missed it is now paying additional fees of ₹100 per day.

Under section 16(4) of the CGST Act, ITC for FY 2025-26 invoices cannot be claimed after 30 November 2026 or the date of filing the FY 2025-26 annual return, whichever is earlier. Reconcile GSTR-2B with your purchase register before filing the October GSTR-3B.