Compliance calendar for November 2026 with key filing due dates

Compliance Calendar November 2026: Key Statutory Due Dates

Introduction

The compliance calendar November 2026 covers important statutory obligations under GST, Income Tax, TDS/TCS, Company Law, LLP regulations, EPF and ESI. It helps businesses identify the filings, payments and regulatory requirements applicable during the month.

 

Companies, LLPs, OPCs, employers and registered taxpayers should review the compliance calendar November 2026 based on their entity type, registration status, filing frequency and transaction profile. Proper planning can help avoid late fees, interest, penalties and filing delays.

 

Quick Insights

  • The compliance calendar November 2026 includes monthly, annual and entity-specific statutory requirements.
  • GST, Income Tax, TDS/TCS, ROC, PF and ESI compliances may apply differently depending on the taxpayer or entity category.
  • Companies, LLPs and OPCs should separately review the income tax and MCA-related compliances applicable to them.
  • Certain November filings relate to FY 2025-26 and AY 2026-27, so the relevant compliance period should be checked carefully.
  • Businesses should verify the latest government notifications, circulars and extensions before completing any applicable filing.

 

GST Compliance Calendar November 2026

Stay on top of return filing, tax payments, ITC timelines, and key GST obligations with our GST Compliance Calendar November 2026.

 

Due Date

Compliance

Form

Period

Applicable To

10/11/2026

GST TDS Return GSTR-7 October 2026

Persons required to deduct TDS under GST

10/11/2026

GST TCS Statement GSTR-8 October 2026

E-commerce operators required to collect TCS under GST

11/11/2026

Statement of Outward Supplies GSTR-1 October 2026

Taxpayers filing GSTR-1 monthly

13/11/2026

Invoice Furnishing Facility IFF October 2026

QRMP taxpayers opting to furnish B2B invoices for the first month of the quarter

13/11/2026

Return for Non-Resident Taxable Person GSTR-5 October 2026

Non-resident taxable persons, subject to earlier closure/expiry rules

13/11/2026

Input Service Distributor Return GSTR-6 October 2026

Input Service Distributors

20/11/2026

Monthly GST Return GSTR-3B October 2026

Taxpayers required to file GSTR-3B monthly

20/11/2026

OIDAR Return GSTR-5A October 2026

Non-resident OIDAR service providers

25/11/2026

Monthly Tax Payment under QRMP GST PMT-06 October 2026

QRMP taxpayers for the first month of October–December quarter, where payment is required

30/11/2026

Cut-off for rectification of errors/omissions and reporting missed invoices relating to previous FY GSTR-1 FY 2025-26

Taxpayers having corrections or omitted invoices relating to FY 2025-26

30/11/2026

Cut-off for reporting eligible credit notes relating to previous FY GSTR-1 FY 2025-26

Suppliers having credit notes relating to supplies made during FY 2025-26

30/11/2026

Cut-off for availing eligible ITC relating to previous FY GSTR-3B / applicable return FY 2025-26

Registered persons claiming eligible ITC, or date of filing relevant annual return, whichever is earlier

30/11/2026

ITC Reversal where supplier has not furnished corresponding GSTR-3B GSTR-3B FY 2025-26

Registered persons covered by Rule 37A

 

 

Notes:

  • GST TDS Return (GSTR-7): Government departments, local authorities, government agencies and other notified deductors must report GST TDS deducted during October 2026 through GSTR-7 within the prescribed due date.
  • GST TCS Statement (GSTR-8): E-commerce operators required to collect TCS under GST must furnish GSTR-8 for collections made during October 2026.
  • Statement of Outward Supplies (GSTR-1): Taxpayers filing GSTR-1 monthly must report details of outward supplies made during October 2026.
  • Invoice Furnishing Facility (IFF): QRMP taxpayers may optionally use IFF to furnish eligible B2B invoices for October 2026, being the first month of the October–December 2026 quarter. The facility is optional.
  • Return for Non-Resident Taxable Persons (GSTR-5): Non-resident taxable persons must report their taxable supplies, purchases, tax liability and tax payments for October 2026 through GSTR-5. Where the registration expires or business activity ends earlier, the applicable earlier filing timeline may apply.
  • Input Service Distributor Return (GSTR-6): Input Service Distributors must furnish details of input tax credit received and distributed to their units during October 2026.
  • Monthly Summary GST Return (GSTR-3B): Taxpayers following the monthly filing system must declare their summary tax liability, eligible input tax credit and tax payment for October 2026 through GSTR-3B.
  • OIDAR Services Return (GSTR-5A): Non-resident OIDAR and applicable online money gaming service providers supplying taxable services to recipients in India must report their supplies and discharge the applicable GST liability for October 2026.
  • Monthly GST Payment under QRMP (GST PMT-06): QRMP taxpayers must deposit the tax payable for October 2026, being the first month of the October–December 2026 quarter, through Form GST PMT-06.
  • Rectification of Previous FY Details in GSTR-1: Taxpayers should complete permitted rectification of errors or omissions and report missed invoices relating to FY 2025-26 by 30 November 2026, subject to the applicable statutory conditions.
  • Credit Notes relating to Previous FY: Suppliers should report eligible credit notes relating to supplies made during FY 2025-26 within the statutory time limit ending on 30 November 2026, subject to the applicable provisions.
  • ITC Availment for FY 2025-26: Registered persons must avail eligible input tax credit relating to invoices or debit notes of FY 2025-26 by 30 November 2026, or before filing the relevant annual return, whichever is earlier.
  • ITC Reversal under Rule 37A: Where ITC was availed but the supplier has not furnished the corresponding GSTR-3B within the prescribed period, the recipient must reverse the applicable ITC in accordance with Rule 37A by 30 November 2026.

 

 

TDS & TCS Compliance Calendar November 2026

Track payment, statement, certificate, and other reporting deadlines with our TDS and TCS Compliance Calendar November 2026.

 

Due Date

Compliance

Form / Challan

Period

Applicable To

07/11/2026

TDS Payment Applicable TDS Challan October 2026

Non-government TDS deductors and Government deductors paying through challan

07/11/2026

TCS Payment Applicable TCS Challan October 2026

TCS collectors required to deposit tax through challan

15/11/2026

TDS/TCS Book Adjustment Statement Form 137 October 2026

Central/State Government Accounts Officers where TDS/TCS is credited through book adjustment

15/11/2026

Issue of Quarterly TDS Certificate for Non-Salary Payments Form 131 Q2 – July to September 2026

Deductors liable to issue non-salary TDS certificates

30/11/2026

Challan-cum-TDS Statement and Payment Form 141 TDS deducted during October 2026

Persons deducting tax on specified transactions covered under section 393(1)

 

 

Disclaimer: Under the Income-tax Act, 2025 and Income-tax Rules, 2026, effective from 1 April 2026, several TDS/TCS forms have been renumbered or consolidated under the revised compliance framework. Form 131 replaces earlier Form 16A for TDS certificates on payments other than salary, while Form 137 replaces earlier Form 24G for TDS/TCS book adjustment statements. Further, Form 141 consolidates earlier Forms 26QB, 26QC, 26QD and 26QE for specified PAN-based TDS transactions occurring on or after 1 April 2026. Transactions and compliances relating to periods governed by the earlier Income-tax Act, 1961 may continue to use the old forms, as applicable.

 

Notes:

  • TDS Payment: Deductors generally need to deposit TDS deducted during October 2026 by 7 November 2026. Government deductors making payment through challan also follow the prescribed challan timeline, while tax credited through book adjustment follows separate Government-accounting requirements.
  • TCS Payment: Tax collected at source during October 2026 must generally be deposited by 7 November 2026 by applicable TCS collectors.
  • TDS/TCS Book Adjustment Statement (Form 137): Central and State Government Accounts Officers must furnish Form 137 for TDS/TCS credited to the Central Government without production of a challan. For October 2026, the statement is due by 15 November 2026. Form 137 replaces earlier Form 24G under the new framework.
  • Quarterly TDS Certificate for Non-Salary Payments (Form 131): Deductors must issue Form 131 for eligible non-salary TDS deductions relating to Q2 of FY 2026-27, covering July to September 2026, by 15 November 2026. Form 131 replaces earlier Form 16A under the Income-tax Rules, 2026.
  • Challan-cum-TDS Statement and Payment (Form 141): Persons deducting tax on specified transactions covered under section 393(1) must furnish Form 141 for deductions made during October 2026 by 30 November 2026. Form 141 consolidates the earlier Forms 26QB, 26QC, 26QD and 26QE.
  • Applicability of Old and New Forms: Where the relevant transaction, payment or credit occurred on or before 31 March 2026, the applicable forms under the Income-tax Act, 1961 continue to apply. For relevant transactions occurring on or after 1 April 2026, the forms prescribed under the Income-tax Act, 2025 and Income-tax Rules, 2026 apply.

 

 

Income Tax Compliance Calendar November 2026

Plan your tax filings better and avoid missing important return deadlines with our Income Tax Compliance Calendar for November 2026.

 

Due Date

Compliance

Form

Period

Applicable To

21/11/2026

Income Tax Return Filing – Extended Due Date Applicable ITR Form AY 2026-27

Companies and other assessees whose accounts are required to be audited and to whom section 92E does not apply

30/11/2026

Income Tax Return Filing – Transfer Pricing Cases Applicable ITR Form AY 2026-27

Assessees to whom section 92E applies

 

 

Notes:

  • Income Tax Return Filing – Extended Due Date: LLPs whose accounts are required to be audited and to whom section 92E does not apply must file ITR-5 for AY 2026-27 by 21 November 2026, as per the applicable CBDT extension.
  • Income Tax Return Filing – Transfer Pricing Cases: LLPs to whom section 92E applies must file ITR-5 for AY 2026-27 by 30 November 2026, unless the due date is subsequently extended by CBDT.

 

 

LLP Compliance Calendar November 2026

Stay prepared for LLP-specific tax and filing requirements with our LLP Compliance Calendar November 2026.

 

Due Date

Compliance

Form

Period

Applicable To

21/11/2026

Income Tax Return Filing – Extended Due Date ITR-5 AY 2026-27

LLPs whose accounts are required to be audited and to whom section 92E does not apply

30/11/2026

Income Tax Return Filing – Transfer Pricing Cases ITR-5 AY 2026-27

LLPs required to furnish a report under section 92E

 

 

Notes:

  • Income Tax Return Filing – Extended Due Date: LLPs whose accounts are required to be audited and to whom section 92E does not apply must file ITR-5 for AY 2026-27 by 21 November 2026, pursuant to CBDT Circular No. 07/2026.
  • Income Tax Return Filing – Transfer Pricing Cases: LLPs required to furnish a report under section 92E must file ITR-5 for AY 2026-27 by 30 November 2026.

 

 

OPC Compliance Calendar November 2026

Make OPC compliance easier to follow with key annual return and income tax deadlines in our OPC Compliance Calendar November 2026.

 

Due Date

Compliance

Form

Period

Applicable To

21/11/2026

Income Tax Return Filing – Extended Due Date ITR-6 AY 2026-27

OPCs to whom section 92E does not apply

29/11/2026

Annual Return Filing MGT-7A FY 2025-26

One Person Companies, based on the applicable annual return filing timeline

30/11/2026

Income Tax Return Filing – Transfer Pricing Cases ITR-6 AY 2026-27

OPCs to whom section 92E applies

 

 

Notes:

  • Income Tax Return Filing – Extended Due Date: OPCs to whom section 92E does not apply must file ITR-6 for AY 2026-27 by 21 November 2026, pursuant to the CBDT extension of the applicable company/audit-category return filing deadline.
  • Annual Return Filing (MGT-7A): OPCs are required to file their annual return in Form MGT-7A. The filing is governed by the statutory timeline under section 92(4) of the Companies Act, 2013. Where the applicable 60-day period is computed from the relevant 30 September reference date, the due date falls on 29 November 2026.
  • Income Tax Return Filing – Transfer Pricing Cases: OPCs to whom section 92E applies must file ITR-6 for AY 2026-27 by 30 November 2026, unless the due date is further extended by CBDT.

 

 

PF and ESI Compliance Calendar November 2026

Manage monthly employee contribution timelines more effectively with our PF and ESI Compliance Calendar November 2026.

 

Due Date

Compliance

Form / Mode

Period

Applicable To

15/11/2026

PF Contribution Payment and ECR Filing ECR October 2026

Employers covered under EPF

15/11/2026

ESI Contribution Payment ESI Challan / Online Contribution October 2026

Employers covered under ESIC

 

 

Notes:

  • PF Contribution Payment and ECR Filing: EPFO’s official employer booklet states that monthly contribution must be paid through the ECR portal on or before the 15th of every month. Therefore, contribution for October 2026 is due by 15 November 2026.
  • ESI Contribution Payment: ESIC regulations provide that an employer must pay ESI contributions within 15 days of the last day of the calendar month in which the contribution falls due. Therefore, contribution for October 2026 is due by 15 November 2026.

 

 

Company Compliance Calendar November 2026

Keep your ROC, annual return, PAS-6, and income tax obligations organised with our Company Compliance Calendar November 2026.

 

Due Date

Compliance

Form

Period

Applicable To

21/11/2026

Income Tax Return Filing – Extended Due Date ITR-6 AY 2026-27

Companies to whom section 92E does not apply

29/11/2026

Annual Return Filing MGT-7 / MGT-7A FY 2025-26

Companies whose AGM was held, or should have been held, on 30 September 2026

29/11/2026

Reconciliation of Share Capital Audit Report PAS-6 Half-year ended 30 September 2026

Companies covered by Rule 9A / Rule 9B dematerialisation requirements

30/11/2026

Income Tax Return Filing – Transfer Pricing Cases ITR-6 AY 2026-27

Companies to whom section 92E applies

 

 

Notes:

  • Income Tax Return Filing – Extended Due Date: Companies to whom section 92E does not apply must file ITR-6 for AY 2026-27 by 21 November 2026, as per the applicable CBDT extension.
  • Annual Return Filing (MGT-7 / MGT-7A): Where the AGM was held, or should have been held, on 30 September 2026, the annual return must be filed within the prescribed 60-day period, resulting in a due date of 29 November 2026.
  • Reconciliation of Share Capital Audit Report (PAS-6): Companies covered by the applicable dematerialisation provisions under Rule 9A / Rule 9B must file PAS-6 for the half-year ended 30 September 2026 within 60 days, i.e. by 29 November 2026.
  • Income Tax Return Filing – Transfer Pricing Cases: Companies to whom section 92E applies must file ITR-6 for AY 2026-27 by 30 November 2026.

 

 

Stay on Track with November 2026 Compliances

The compliance calendar November 2026 includes multiple statutory requirements across GST, Income Tax, TDS/TCS, ROC, LLP, PF and ESI. Since different businesses may have different filing obligations, managing all applicable deadlines together requires proper planning and regular tracking.

 

Ebizfiling supports businesses with recurring and annual compliances by helping identify applicable filings, prepare required information and complete submissions within the prescribed timelines.

 

 

How Ebizfiling Can Support Your Compliance Needs

Ebizfiling helps businesses manage recurring and annual statutory requirements across multiple compliance areas, including:

Whether you run a startup, MSME, LLP, OPC or private limited company, Ebizfiling can help you identify applicable filings and manage them in an organised manner. Use this compliance calendar November 2026 to track key statutory obligations and get professional support for timely filing.

 

 

Conclusion

The compliance calendar November 2026 helps businesses organise statutory filings, tax payments and regulatory requirements falling during the month. As applicability may differ depending on the entity type, registration status, filing frequency and nature of transactions, each compliance should be reviewed before filing.

 

Businesses should also keep track of notifications and updates issued by CBDT, CBIC, MCA, EPFO and ESIC, particularly where deadlines are revised or extended.

 

Regular compliance review and timely filing can help businesses avoid unnecessary late fees, interest and regulatory issues.

 

Suggested Reads:

Compliance Calendar FY 2026-27

 

 

Frequently Asked Questions

 

1. What should a business do if GST ITC in books does not match GSTR-2B?

The business should reconcile purchase records with GSTR-2B, identify missing or incorrectly reported invoices and verify whether the supplier has correctly reported the transaction. ITC should be claimed only where the applicable conditions under GST law are satisfied.

2. Can a company claim ITC if the supplier has reported the invoice but has not filed the corresponding GST return?

Not always. Availability and retention of ITC depend on the statutory conditions being fulfilled. In certain cases, ITC may require reversal where the supplier has not furnished the prescribed return, with re-availment permitted later if the required conditions are subsequently met.

3. What should be done if TDS was deducted under the wrong section or at an incorrect rate?

The deductor should review the nature of payment, applicable TDS provision and rate. Where reporting has already been completed, a correction statement may be required to rectify the section, amount, PAN, challan or other reporting details.

4. Why does TDS credit sometimes not appear in the deductee’s tax records even after payment?

This can happen due to incorrect PAN, challan mismatch, wrong deduction amount, incorrect reporting or delay in processing the TDS statement. The deductor should reconcile the challan and deductee-level details and file a correction where required.

5. What if a company discovers an error in its annual return after filing MGT-7 or MGT-7A?

The company should first identify whether the error can be corrected through the available MCA filing mechanism or whether a separate regulatory process is required. Annual returns should not be casually re-filed without checking the applicable Companies Act and MCA requirements.

6. How can a company determine whether PAS-6 applies to it?

PAS-6 applicability depends on whether the company is covered under the prescribed dematerialisation requirements. The company should check its classification, shareholding structure and applicability of Rule 9A or Rule 9B before treating PAS-6 as mandatory.

7. What happens if an LLP has no business activity during the year?

An inactive or nil-business LLP may still have statutory filing obligations. The absence of revenue or transactions does not automatically remove annual ROC or income tax compliance requirements where the LLP remains legally active.

8. Can an OPC use the same annual compliance forms as a normal private limited company?

Not in every case. OPCs have certain separate compliance provisions and may use forms specifically prescribed for their category, such as MGT-7A for annual return filing. Applicability should be checked based on the nature of the filing rather than assuming all private company forms apply.

9. What should an employer do if PF wages reported in ECR do not match payroll records?

The employer should reconcile employee-wise wages, PF contribution, UAN details and payroll records before finalising the filing. Incorrect ECR reporting can create contribution mismatches and may require correction through the applicable EPFO process.

10. What if an employee is wrongly included or excluded from ESI contribution?

The employer should verify the employee’s eligibility, wage details and coverage status under the ESI framework. Incorrect contribution reporting should be corrected promptly to avoid employee benefit issues and compliance mismatches.

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Author: srishti

Srishti Mukherjee is an Advocate with an LL.M. in Constitutional Law and Criminal Law, with experience in handling civil and criminal matters. Her legal expertise is supported by strong skills in legal research, interpretation, and compliance. At Ebizfiling, she applies her practical legal knowledge and research-oriented approach to developing well-structured content on Income Tax, GST, Intellectual Property Rights (IPR), and regulatory compliance. She aims to make complex legal and compliance matters more accessible by delivering content that is accurate, practical, and easy to understand for startups, businesses, and professionals.

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