# November 2026 Compliance Calendar: Complete Guide to GST, Income Tax, TDS, PF, ESIC & MCA Due Dates

**Important Tax Compliance Deadlines for November 2026 – A Complete Guide for Businesses, Traders, Companies, Professionals and Taxpayers**

## Introduction

November 2026 is an important month for businesses, companies, professionals, employers and taxpayers because several statutory compliance deadlines fall during this period. From GST return filing and TDS payments to Income Tax Returns, Provident Fund contributions, ESIC payments and MCA filings, every business must keep track of its applicable statutory obligations.

Timely compliance is not just a legal requirement; it also helps businesses maintain accurate financial records, avoid unnecessary interest and late fees, protect eligible tax credits and ensure smooth business operations.

Shanky Chopra & Associates LLP has prepared this comprehensive November 2026 Compliance Calendar to help business owners, traders, manufacturers, service providers, startups, employers and professionals understand their important filing and payment responsibilities.

Whether you operate a proprietorship, partnership firm, LLP or private limited company, understanding these due dates can help you plan your monthly compliance activities effectively.

## 1. Income Tax Compliance Due Dates – November 2026

Income Tax compliance is an important responsibility for businesses and taxpayers. Employers, tax deductors, companies, firms and other applicable entities must ensure timely payment of taxes and submission of prescribed forms.

The following are the important Income Tax compliance dates for November 2026.

### 7 November 2026 – TDS/TCS Payment

The due date for depositing Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for October 2026 is 7 November 2026, wherever applicable.

Businesses and other deductors should verify their deductions, calculate the applicable tax liability and deposit the amount within the prescribed time.

### 14 November 2026 – Issue of TDS Certificates

Applicable TDS certificates are required to be issued within the prescribed statutory timeline. The November calendar includes the issue of TDS certificates under Section 395(4) of the Income-tax Act, 2025.

Deductors should verify the applicable certificate requirements and ensure that the certificates are issued to the concerned deductees.

### 15 November 2026 – Government TDS/TCS Compliance

Government offices following the applicable procedure for depositing TDS/TCS without challan should complete their prescribed compliance for October 2026.

The applicable forms and reporting requirements should be checked before submission.

### 15 November 2026 – Quarterly Income Tax Forms

Certain quarterly Income Tax statements and certificates for the period July to September 2026 are required to be furnished under the applicable provisions.

The compliance calendar includes Forms 133 and 131, subject to their applicability.

### 21 November 2026 – Income Tax Return for Audit Cases

One of the most important Income Tax deadlines in November 2026 is 21 November 2026.

The due date for furnishing Income Tax Returns for applicable audit cases for Assessment Year 2026-27, relating to Financial Year 2025-26, has been extended to 21 November 2026 by the CBDT.

Taxpayers covered by the applicable audit provisions should ensure that their books of accounts, financial statements, tax audit reports and supporting documents are properly reviewed before filing their returns.

This deadline is particularly important for companies, firms, LLPs and other taxpayers covered by the relevant audit requirements.

### 30 November 2026 – Transfer Pricing Audit Cases

Taxpayers covered by transfer pricing provisions should complete their applicable Income Tax Return filing and prescribed reporting requirements by 30 November 2026.

Form 3CEAA is also included in the November compliance calendar for applicable entities.

Businesses having international transactions or specified domestic transactions should carefully review their transfer pricing documentation and reporting obligations.

Other Income Tax forms listed for 30 November should also be reviewed according to the taxpayer's specific applicability.

## 2. GST Return Filing Due Dates – November 2026

Goods and Services Tax (GST) compliance is one of the most important monthly responsibilities for registered businesses in India.

Every GST-registered taxpayer must identify the applicable return category, reconcile sales and purchase records, verify Input Tax Credit (ITC) and discharge the correct tax liability.

The following are the important GST due dates for October 2026 transactions.

### 10 November 2026 – GSTR-7 and GSTR-8

**GSTR-7:**

GSTR-7 is applicable to persons required to deduct GST Tax Deducted at Source under Section 51 of the CGST Act.

Government departments and other notified entities should file their monthly GSTR-7 return for October 2026.

**GSTR-8:**

GSTR-8 is applicable to e-commerce operators required to collect Tax Collected at Source under Section 52 of the CGST Act.

The return contains details of taxable supplies made through the e-commerce platform and the corresponding TCS collected.

### 11 November 2026 – GSTR-1

GSTR-1 is the monthly statement of outward supplies filed by regular monthly GST taxpayers.

The due date for October 2026 GSTR-1 is 11 November 2026.

Before filing GSTR-1, taxpayers should carefully verify:

- B2B sales invoices.

- B2C sales details.

- Credit notes and debit notes.

- Export invoices, wherever applicable.

- Exempt, nil-rated and non-GST supplies.

- Amendments to previous invoices.

- HSN-wise summary of outward supplies.

Correct filing of GSTR-1 is essential because the information reported affects the recipient's Input Tax Credit visibility and the subsequent GST return reconciliation.

### 13 November 2026 – GSTR-5 and GSTR-6

**GSTR-5:** Applicable non-resident taxable persons should furnish their prescribed monthly return for October 2026.

**GSTR-6:** Input Service Distributors should file their monthly return containing details of inward supplies and distribution of eligible Input Tax Credit.

Taxpayers should ensure that the information reported is consistent with their supporting invoices and records.

### 20 November 2026 – GSTR-5A and GSTR-3B

**GSTR-5A:**

GSTR-5A is applicable to specified non-resident online service providers supplying online information and database access or retrieval services to non-taxable online recipients in India.

**GSTR-3B:**

The monthly GSTR-3B return for October 2026 is due on 20 November 2026 for regular monthly filers, subject to applicable notifications.

Before filing GSTR-3B, businesses should reconcile:

1. GSTR-1 with GSTR-3B.

2. GSTR-2B with purchase registers.

3. Eligible and ineligible Input Tax Credit.

4. Reverse Charge Mechanism liability.

5. Tax liability under IGST, CGST and SGST.

6. Electronic Credit Ledger and Electronic Cash Ledger balances.

Incorrect ITC claims, mismatches in outward supplies and failure to discharge reverse charge liability may result in future GST notices and demands.

A proper reconciliation before filing can help reduce errors and unnecessary litigation.

### 25 November 2026 – GST PMT-06

GST PMT-06 is applicable to eligible taxpayers registered under the QRMP scheme for monthly payment of tax.

The due date for depositing the October 2026 tax amount through Form GST PMT-06 is 25 November 2026.

Eligible taxpayers should calculate their monthly tax liability and deposit the amount using the prescribed payment mechanism.

## 3. PF and ESIC Compliance – 15 November 2026

Employers must also pay attention to their labour law and social security compliance obligations.

The due date for payment of applicable EPF and ESIC contributions for October 2026 is 15 November 2026.

### Employees' Provident Fund (EPF)

Employers covered under the EPF provisions should deposit the applicable employee and employer contributions within the prescribed timeline.

Important activities include:

- Calculation of employee and employer contributions.

- Verification of employee UAN details.

- Monthly payroll reconciliation.

- Preparation and filing of Electronic Challan-cum-Return (ECR).

- Payment of applicable PF contributions.

Delayed PF contributions may attract statutory interest and damages under the applicable provisions.

### Employees' State Insurance Corporation (ESIC)

Employers covered under the ESI Act must ensure timely payment of applicable employee and employer contributions.

Businesses should verify employee eligibility, wage details, contribution calculations and insurance records before depositing the contributions.

Timely PF and ESIC compliance helps employers maintain proper statutory records and avoid unnecessary compliance issues.

## 4. MCA and ROC Compliance – 29 November 2026

Companies registered under the Companies Act, 2013 must also comply with applicable annual and periodic reporting requirements.

### Form PAS-6 – Reconciliation of Share Capital Audit Report

The November 2026 compliance calendar includes Form PAS-6 for the half-year period April 2026 to September 2026.

Form PAS-6 is a reconciliation of share capital audit report applicable to specified unlisted public companies under the applicable provisions.

The report generally involves reconciliation of issued, listed, unlisted and dematerialised share capital details.

Companies covered by the applicable requirements should verify their share capital records, depository information and other relevant details before filing the form.

The prescribed filing deadline is 29 November 2026.

Failure to comply with applicable MCA filing requirements may result in additional fees and other consequences under the Companies Act.

## 5. Important Documents to Prepare Before Filing Returns

Proper documentation is essential for accurate tax and statutory compliance.

Businesses should maintain the following documents and records:

**For GST Compliance:**

- Sales and purchase registers.

- GSTR-1 and GSTR-3B data.

- GSTR-2B reconciliation.

- Tax invoices and credit notes.

- Debit notes and e-way bills.

- Reverse Charge Mechanism details.

- GST payment challans.

**For Income Tax Compliance:**

- Audited financial statements, wherever applicable.

- Balance Sheet and Profit & Loss Account.

- Tax audit report, wherever applicable.

- Bank statements.

- TDS and TCS details.

- Form 26AS and Annual Information Statement.

- Applicable transfer pricing documentation.

**For PF and ESIC Compliance:**

- Employee master data.

- Salary and attendance registers.

- UAN and ESI details.

- Monthly payroll statements.

- Contribution calculation sheets.

**For MCA Compliance:**

- Shareholding records.

- Register of members.

- Share capital reconciliation.

- Depository statements.

- Applicable company records and audit reports.

Maintaining these documents in an organised manner helps businesses complete their statutory filings accurately and efficiently.

## 6. Common Compliance Mistakes Businesses Should Avoid

Many businesses face notices, penalties and unnecessary financial liabilities because of avoidable compliance mistakes.

Some common mistakes include:

1. Filing GST returns without proper reconciliation.

2. Claiming excess Input Tax Credit.

3. Not verifying GSTR-2B before filing GSTR-3B.

4. Delayed TDS and TCS payments.

5. Incorrect employee contribution calculations.

6. Missing applicable ROC and MCA filing deadlines.

7. Not maintaining proper purchase and sales records.

8. Ignoring GST and Income Tax notices.

9. Failing to verify tax challans and payment details.

10. Filing returns without reviewing the applicable statutory provisions.

Businesses should adopt a regular compliance review process instead of waiting until the last date.

## 7. Professional GST, Income Tax and Legal Consultancy Services

Shanky Chopra & Associates LLP provides professional taxation, legal consultancy and corporate compliance services to businesses, professionals, companies, LLPs and individuals.

Our objective is to help clients manage their statutory responsibilities through proper documentation, professional guidance and timely compliance.

Our professional services include:

**GST Services**

- GST Registration and Amendment.

- Monthly and Quarterly GST Return Filing.

- GST Audit and Reconciliation.

- GST Notices and Replies.

- GST Appeals and Litigation.

- GST Refunds.

- ITC Reconciliation and Advisory.

**Income Tax Services**

- Income Tax Return Filing.

- Tax Audit and Financial Statements.

- TDS and TCS Compliance.

- Income Tax Notices and Assessments.

- Income Tax Appeals.

- Tax Planning and Consultancy.

**Corporate and ROC Services**

- Private Limited Company Incorporation.

- LLP Registration.

- ROC Annual Compliance.

- AOC-4 and MGT-7/MGT-7A.

- Company and LLP Documentation.

- Startup India Registration.

- Trademark Assistance.

**Labour Law Compliance**

- EPF Registration and Returns.

- ESIC Registration and Returns.

- Payroll Compliance.

- Employee Documentation.

We assist clients in Moradabad, Kanth, Meerut, Ghaziabad, Noida, Delhi and other locations, depending on the nature of the professional assignment.

## Conclusion

November 2026 is an important month for GST, Income Tax, TDS, PF, ESIC and MCA compliance. Businesses should carefully review the applicable due dates, prepare their documents in advance and ensure that all statutory payments and returns are completed within the prescribed timelines.

Timely compliance helps businesses avoid unnecessary interest, late fees, penalties and legal complications while maintaining a transparent and organised financial record.

For professional assistance with GST returns, Income Tax filing, tax audits, GST notices, appeals, refunds, ROC compliance and other taxation matters, connect with Shanky Chopra & Associates LLP.

**SHANKY CHOPRA & ASSOCIATES LLP**

Advocates | Legal Counsel | Law & Tax Firm | Litigation | Tribunals | GST | Income Tax | Refunds | ROC | TDS | EPF | ESIC | Trademark | Recovery | Corporate & Regulatory Compliance

**Website:** https://shankychopraassociates.in

**Contact:** 9897212410 / 9084712410

**Email:** advtaxgst98@gmail.com

**Office:** Moradabad, Uttar Pradesh, India.

### Disclaimer

This article is published for general informational and educational purposes. The applicability of statutory provisions, forms and filing deadlines may differ depending on the category of taxpayer and the nature of the transaction. Readers should verify the latest government notifications, statutory provisions and GST, Income Tax, EPFO, ESIC and MCA portal updates before completing any compliance. Any extension or modification notified by the competent authority shall prevail over the dates mentioned in this article.