November 2026 Tax Compliance Calendar: Key Dates for GST, TDS and Income Tax Return Filing – November 2026 Tax Calendar
By Sagar S Gupta & Co
November is shorter on returns than October, but it carries some of the year’s most consequential deadlines. The extended income tax return date falls on 21 November. The GST cut-offs for the previous financial year close on 30 November. Monthly GST and TDS dates run alongside both.
The November 2026 Tax Calendar includes crucial deadlines that every taxpayer should note.
This guide lists each date in order, says who it applies to, and ends with a checklist to help you file accurately.
Two Dates That Matter Most This Month
21 November 2026: extended ITR date. Under CBDT Circular No. 07/2026, the due date for the return for AY 2026-27 has moved from 31 October to 21 November 2026. This applies to the specified category of audit cases covered by the circular, not to every taxpayer. The linked audit report extension was a separate deadline and has already passed.
30 November 2026: GST year-end cut-off for FY 2025-26. This is the last date to avail eligible input tax credit for FY 2025-26 (or the annual return date, if earlier), to correct or add missed invoices in GSTR-1, and to report eligible credit notes for that year. A credit you miss now generally cannot be claimed later.
November 2026 Due Dates at a Glance – November 2026 Tax Calendar
| Date | Compliance | Who It Applies To |
| 7 Nov | TDS/TCS deposit for October | Deductors and collectors |
| 10 Nov | GSTR-7 and GSTR-8 | GST TDS deductors; e-commerce operators |
| 11 Nov | GSTR-1 (October) | Monthly filers |
| 13 Nov | IFF (October) | QRMP filers who choose to upload B2B invoices |
| 13 Nov | GSTR-5 and GSTR-6 | Non-resident taxable persons; Input Service Distributors |
| 15 Nov | Form 131: TDS certificates for Q2 (July–September) | Deductors on non-salary payments |
| 15 Nov | PF and ESI contribution for October | Covered employers |
| 20 Nov | GSTR-3B (October) | Monthly filers |
| 20 Nov | GSTR-5A | Non-resident online service providers |
| 21 Nov | Income tax return for AY 2026-27 | Audit cases covered by Circular 07/2026 |
| 25 Nov | PMT-06 | QRMP taxpayers, where payment is due |
| 29 Nov | MGT-7/7A and PAS-6 | Companies whose AGM was held on 30 September; covered companies |
| 30 Nov | Form 141 for October deductions | Specified deductions under section 393(1) |
| 30 Nov | ITR for transfer pricing cases (section 92E) | Assessees with international or specified domestic transactions |
| 30 Nov | GSTR-1 and ITC cut-offs for FY 2025-26 | Registered taxpayers |
Detailed Explanation of Each Deadline
7 November: TDS and TCS Payment
Tax deducted or collected in October 2026 must generally be deposited by 7 November. This date falls on a Saturday, so do not leave the payment for the last hour. Before paying, check PAN details, the section and rate applied, lower or nil deduction certificates, and any late deduction or deposit, since delays attract interest.
10 November: GSTR-7 and GSTR-8
GSTR-7 is the return for persons who deduct GST at source. GSTR-8 is the statement for e-commerce operators who collect tax at source. Both cover October 2026 and should match actual deductions, collections and tax deposited.
11 November: Monthly GSTR-1
Monthly filers must report October’s outward supplies by 11 November. Match your sales register against invoices, credit and debit notes, exports, e-invoice data and amendments. Errors here also affect your customers’ input tax credit.
13 November: IFF, GSTR-5 and GSTR-6
QRMP taxpayers may use the Invoice Furnishing Facility to upload B2B invoices for October, the first month of the October–December quarter. It is optional. GSTR-5 (non-resident taxable persons) and GSTR-6 (Input Service Distributors) are also due on this date.
15 November: Form 131, PF and ESI
Under the Income-tax Rules, 2026, Form 131 is the certificate that deductors issue for non-salary TDS, replacing the earlier Form 16A. The Q2 certificates, covering July to September 2026, are due on 15 November. Check them against the quarterly statements you filed, since mismatches create problems in your vendors’ records.
Employers must also pay October’s PF and ESI contributions by this date. It falls on a Sunday, so plan to pay by Friday, 13 November.
20 November: GSTR-3B and GSTR-5A
Monthly filers must file GSTR-3B for October by 20 November. Before filing, reconcile:
- GSTR-1 against your books
- Output tax liability
- Eligible input tax credit against GSTR-2B and purchase records
- ITC reversals and reclaims
- Reverse charge liabilities
- Electronic cash and credit ledger balances
- Interest or other amounts payable
GSTR-5A is for non-resident online service providers and is separate from GSTR-3B.
21 November: Income Tax Return (Covered Audit Cases)
For the category covered by Circular No. 07/2026, the return for AY 2026-27 is due on 21 November. If the audit report is complete, make sure the return, financial statements and audit data agree before filing. Do not wait for the last day, as portal load is highest in the final 48 hours.
25 November: PMT-06 for QRMP Taxpayers
QRMP taxpayers should check whether a monthly payment through PMT-06 is due for October, based on their quarterly position and any amount already deposited.
29 November: Company Filings
Companies whose AGM was held, or should have been held, on 30 September 2026 generally have 60 days to file their annual return (MGT-7 or MGT-7A for OPCs). Companies covered by the dematerialisation rules must file PAS-6 for the half-year ended 30 September. This date falls on a Sunday, so aim to file earlier.
30 November: Form 141 and Transfer Pricing Returns
Form 141 is the challan-cum-statement for specified deductions made in October 2026 under the Income-tax Rules, 2026. It consolidates the earlier Forms 26QB, 26QC, 26QD and 26QE for PAN-based transactions such as property purchases. Identify whether your transactions fall under it instead of assuming the regular TDS deposit is enough.
Assessees to whom section 92E applies must file their return for AY 2026-27 by 30 November, unless CBDT extends it.
30 November: GST Cut-Offs for FY 2025-26
Taxpayers should use this date to close out the previous financial year:
- Input tax credit: avail eligible ITC on FY 2025-26 invoices and debit notes, or do so before filing the annual return, whichever is earlier.
- GSTR-1 corrections: rectify errors and report missed invoices relating to FY 2025-26.
- Credit notes: report eligible credit notes relating to FY 2025-26.
- Rule 37A: reverse ITC where the supplier has not filed the corresponding GSTR-3B within the prescribed period. The credit can be re-availed once the supplier files.
Run a full GSTR-2B versus purchase register reconciliation in the first half of the month, so you have time to chase suppliers.
Month-End Compliance Checklist
- Reconcile GSTR-1, GSTR-3B and your books
- Compare purchase records with GSTR-2B for FY 2025-26 and list unclaimed ITC
- Review credit notes and invoice corrections for the previous year
- Confirm reverse charge liabilities and Rule 37A reversals
- Match TDS/TCS ledgers with challans and statements
- Check Form 131 certificates against filed TDS statements
- Complete tax audit data and financial statements before the ITR
- Fix PAN and GSTIN validation errors
- Review AIS, TIS and Form 26AS
- Save every filing acknowledgement
- Use maker-checker approval for material filings
- Update your compliance tracker after each filing
Frequently Asked Questions
What is the main income tax deadline in November 2026?
21 November 2026 for taxpayers covered by CBDT Circular No. 07/2026. Transfer pricing cases have until 30 November 2026.
When is GSTR-1 due for October 2026?
Generally 11 November 2026 for monthly filers, unless a notification extends it.
When is GSTR-3B due for October 2026?
Generally 20 November 2026 for monthly filers.
What is the last date to claim ITC for FY 2025-26?
30 November 2026, or the date of filing the annual return if earlier.
When must TDS for October be deposited?
Generally by 7 November 2026.
What is Form 131?
It is the TDS certificate for non-salary payments under the Income-tax Rules, 2026, replacing Form 16A. Q2 certificates are due on 15 November 2026.
What is Form 141?
It is the challan-cum-statement for specified TDS transactions, such as property purchases, under the new rules. It consolidates the earlier Forms 26QB, 26QC, 26QD and 26QE.
Stay Compliant With Sagar S Gupta & Co
Due dates vary with your taxpayer category, turnover, filing frequency and state, and extensions can be announced at short notice.
Contact us today to build a compliance schedule for your business.
Disclaimer: This article is for general information only and is not legal or tax advice. Due dates may change through later notifications or extensions. Please verify with the Income Tax Department, GST portal, CBDT, CBIC and MCA before filing or paying.