November 2026 Compliance Calendar: ITR, MGT-7, GST & TDS Due Dates

November 2026 has two income-tax return dates for FY 2025-26. Companies and other audited assessees file by Saturday 21 November, after CBDT Circular No. 07/2026 moved their date from 31 October, while assessees with a transfer pricing report keep the statutory Monday 30 November. The same Monday is the last date to claim GST input tax credit on FY 2025-26 invoices. For companies, the annual return after a 30 September AGM falls due on Sunday 29 November, but MCA General Circular No. 05/2026 lets MGT-7 and MGT-7A for FY 2025-26 be filed without additional fee until 31 January 2027. This calendar lists the income-tax, GST, company law, labour and FEMA deadlines for the month, with who must comply and the legal basis for each.

November 2026 at a Glance

Two dates need checking before anything else. The return extension in Circular No. 07/2026 dated 28 September 2026 covers only the persons in S. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961, and that entry applies only where Section 92E does not. A company with even one transaction with an associated enterprise therefore files by 30 November, not 21 November. The second date is the GST year-end cut-off: after 30 November 2026, input tax credit missed on a FY 2025-26 invoice is lost, and the same date closes corrections to FY 2025-26 details in GSTR-1 and GSTR-3B.

November 2026 Due Dates: Day-by-Day List

Weekend dates are flagged. Diwali falls on Sunday 8 November and Guru Nanak’s Birthday on Tuesday 24 November (DoPT holiday list for 2026); neither is a due date this month. As of 31 October 2026, no notification has moved any date in this list.

Income Tax & TDS in November 2026

November runs on both income-tax laws, and the year a filing relates to decides which one applies. The returns, transfer pricing filings and return-linked forms for FY 2025-26 (AY 2026-27) stay under the Income-tax Act, 1961 and the Income-tax Rules, 1962, preserved by Section 536 of the Income-tax Act, 2025; Circular No. 07/2026 was itself issued under Section 119 of the 1961 Act read with Section 536. All TDS and TCS work this month relates to tax year 2026-27 and runs under the 2025 Act and the Income-tax Rules, 2026.

On the 21 November return. The CBDT press release and Circular No. 07/2026 (F. No. 225/128/2026/ITA-II), both dated 28 September 2026, extend only the date for S. No. 2 cases, and the audit report date that follows it was 21 October. The department’s tax calendar also shows the forms that are due with the return, such as Form 10E for salary arrears relief, Form 10BA for the Section 80GG rent deduction, Form 10-IA for Sections 80DD and 80U and Form 3CLA for research deductions, on 21 November for these assessees. The circular does not deal with interest under Section 234A, so pay any self-assessment tax still outstanding before you file. A return filed after 21 November attracts the fee under Section 234F of the 1961 Act: ₹5,000, or ₹1,000 where total income does not exceed ₹5 lakh.

On transfer pricing cases. S. No. 2 applies only where Section 92E does not, so the extension never reached these assessees. Their audit report and Form 3CEB were due on 31 October 2026, and their return is due on Monday 30 November. A constituent entity of an international group also files the master file in Form 3CEAA by that date: the full form where the group’s consolidated revenue exceeds ₹500 crore and its international transactions exceed ₹50 crore (or ₹10 crore for intangible property), and Part A in every other case. An assessee opting for the safe harbour rules files Form 3CEFA by the same date under Rule 10TE(1), and the return has to be on record before Form 3CEFA is furnished.

Property bought from a non-resident. From 1 October 2026, the Income-tax (Fifth Amendment) Rules, 2026 added clause (e) to Rule 218(3) and Rule 219(5). A resident individual or HUF who deducts tax on the price of immovable property bought from a non-resident now deposits it through Form 141 within thirty days of month-end, as buyers from residents already did. For an October purchase the first such Form 141 is due on 30 November 2026, and the Form 132 certificate fifteen days later, on 15 December 2026.

Old vs New Income-tax Form Numbers

The certificates and statements due this month carry new numbers under the Income-tax Rules, 2026. This table maps them to the forms they replace under the 1962 Rules.

GST Deadlines in November 2026

November is the second month of the October–December quarter, so QRMP taxpayers pay through PMT-06 and may upload invoices through the IFF, while monthly filers follow the usual cycle. The month also carries the FY 2025-26 cut-off on 30 November. As of 31 October 2026, no Central Tax notification, circular or GSTN advisory has extended any November date.

The 30 November cut-off. Section 16(4) of the CGST Act bars credit on an invoice or debit note after 30 November following the end of the financial year to which it relates, or after the annual return is filed, whichever is earlier. GSTR-9 for FY 2025-26 has been open on the portal since 8 October 2026, so a business that files it early reaches the cut-off on that day. For a monthly filer, the October 2026 GSTR-3B due on 20 November is the last regular return before 30 November in which to take credit missed during the year; a QRMP taxpayer’s last one was the July–September return. Reconcile GSTR-2B with the purchase register for the whole year before then. Credit notes for FY 2025-26 supplies must also be declared by 30 November under Section 34(2).

New from 1 November 2026. Notification No. 07/2026–Central Tax dated 27 October 2026 requires a registered person who buys used cooking oil, plastic scrap, tyre scrap, metal scrap or e-waste from another registered person to deduct GST TDS under Section 51. Metal scrap was already covered; the other four are new. These deductors file their first GSTR-7, for November, by 10 December 2026. Notification No. 04/2026–Central Tax (Rate) applies reverse charge when used cooking oil, plastic scrap or tyre scrap is bought from an unregistered person.

Two other points. The option to move into or out of the QRMP scheme for January–March 2027 opens on 1 November 2026 and stays open until 31 January 2027 under Rule 61A(1). And under Sections 37(5), 39(11) and 52(15), a return cannot be filed once three years have passed from its due date. The October 2023 returns reach that limit this month: GSTR-7 and GSTR-8 on 10 November, GSTR-1 on 11 November, GSTR-5 and GSTR-6 on 13 November, and GSTR-3B and GSTR-5A on 20 November 2026.

ROC, Company & LLP Filings in November 2026

Two MCA circulars issued in the last week of October change the picture for FY 2025-26. General Circular No. 05/2026 dated 24 October 2026 allows the AOC-4 family to be filed without additional fee up to 31 December 2026 and MGT-7 and MGT-7A up to 31 January 2027, and General Circular No. 06/2026 dated 27 October 2026 does the same for the cost audit report in CRA-4 up to 31 December 2026. The statutory dates do not move, the circular says it does not extend the time for holding AGMs, and filings after those dates pay additional fees counted from the original due date. LLPs have no November date: Form 8 was due on 30 October, and no LLP relaxation has been issued.

The relaxation is about fees, not about the Act’s deadlines, so the safest plan is still to file the annual return close to 29 November. PAS-6 is the one company form this month with no relief: since 30 June 2025, every private company that is not a small company has had to hold its securities in demat form under Rule 9B, and the same rule brings it into the half-yearly PAS-6 cycle. Small companies are those with paid-up capital up to ₹10 crore and turnover up to ₹100 crore under G.S.R. 880(E) dated 1 December 2025.

EPF, ESI & Bonus in November 2026

Both contributions for October wages fall on Sunday 15 November. Provident fund compliance now runs under the Employees’ Provident Funds Scheme, 2026 (G.S.R. 525(E) dated 29 June 2026), made under the Code on Social Security, 2020, which has been in force since 21 November 2025. That Scheme also adds two monthly dates for contract labour. Statutory bonus for the accounting year that ended on 31 March 2026 must be credited to employees’ bank accounts by 30 November.

The Employees’ Enrolment Campaign 2026 under the EPF Scheme closed on 31 October 2026. On the ESI side, ESIC has extended its New Amnesty Scheme, 2025 to 31 December 2026.

RBI & FEMA in November 2026

November has two FEMA dates. The Annual Performance Report for overseas direct investment follows on 31 December.

Late Fees and Penalties: Quick Reference

The figures below are the ordinary positions, meant for planning; the portal computes the exact amount. FY 2025-26 return consequences stay under the Income-tax Act, 1961, while TDS and TCS consequences for tax year 2026-27 run under the Income-tax Act, 2025.

Coming Up in December 2026

Several December dates depend on work finished in November.

Frequently Asked Questions

These are the questions we are asked most often about the November 2026 due dates.

Three Checks for November 2026

First, confirm whether Section 92E applies: one transaction with an associated enterprise moves the return to 30 November and brings Form 3CEAA with it. Second, reconcile FY 2025-26 credit before filing the October GSTR-3B on 20 November, since nothing claimed after 30 November counts. Third, a private company that is not a small company files PAS-6 by 29 November with no fee relief, even though its annual return can wait until 31 January 2027 without additional fee. Setindiabiz’s process experts can handle the return and audit-linked forms, the TDS certificates and Form 141 and the annual return for you. Speak to our team to get your November filings done on time.