# Compliance Calendar November 2026: GST TDS PF ESI Deadlines Published: 02 Nov 2026 Author: Treelife Practice area: Calendar Tags: november 2026 compliance Source: https://treelife.in/calendar/compliance-calendar-november-2026/ --- Blog Content Overview - [0.1 What are the key compliance deadlines for November 2026?](#What_are_the_key_compliance_deadlines_for_November_2026) - [1 At a glance](#At_a_glance) - [2 Who is this calendar for](#Who_is_this_calendar_for) - [3 Key statutory compliance due dates: November 2026](#Key_statutory_compliance_due_dates_November_2026) [3.1 Compliance calendar table (date-wise)](#Compliance_calendar_table_date-wise) - [3.2 Two ITR deadlines, two different dates](#Two_ITR_deadlines_two_different_dates) - [3.3 GSTR-3B due date note](#GSTR-3B_due_date_note) - [3.4 Weekend landings: what does not move in November 2026](#Weekend_landings_what_does_not_move_in_November_2026) - [3.5 Note on professional tax](#Note_on_professional_tax) - [4 Actionable planning checklist](#Actionable_planning_checklist) [4.1 Two weeks before due dates](#Two_weeks_before_due_dates) - [4.2 Filing week workflow](#Filing_week_workflow) - [5 Corner cases to watch](#Corner_cases_to_watch) - [6 Summary of key forms and their purpose](#Summary_of_key_forms_and_their_purpose) - [7 Other statutory compliances due in November 2026 (SEBI, FEMA, Companies Act)](#Other_statutory_compliances_due_in_November_2026_SEBI_FEMA_Companies_Act) [7.1 SEBI (listed entities)](#SEBI_listed_entities) - [7.2 FEMA (FC-GPR, FC-TRS, ECB reporting)](#FEMA_FC-GPR_FC-TRS_ECB_reporting) - [7.3 Companies Act, 2013](#Companies_Act_2013) - [8 Official portals to monitor for changes](#Official_portals_to_monitor_for_changes) - [9 Conclusion](#Conclusion) - [10 Why choose Treelife?](#Why_choose_Treelife) - [11 FAQs: November 2026 compliance calendar](#FAQs_November_2026_compliance_calendar) November 2026 is a return-filing month. On top of the regular monthly GST, TDS, PF and ESI cycle, it carries the two income tax return deadlines for AY 2026-27 that matter most to companies and audited businesses: the tax audit ITR on 21st November 2026, extended from 31st October by CBDT Circular No. 07/2026, and the section 92E (transfer pricing) ITR on 30th November 2026, which was not extended. QRMP taxpayers are back on the monthly-within-quarter cycle, with IFF on 13th November and PMT-06 on 25th November. Five due dates land on a Saturday or Sunday this month, and none of them moves automatically. This calendar covers every statutory deadline for November 2026: TDS and TCS deposit, GSTR-7, GSTR-8, GSTR-1, IFF, Form 132, Form 131, PF, ESI, GSTR-3B, the tax audit ITR, PMT-06, MGT-7 / MGT-7A, the section 92E ITR and Form 141. Use it to plan filings, avoid interest and late fees, and keep the weekend landings from catching your team off-guard. ### What are the key compliance deadlines for November 2026? November 2026 has eleven date-wise compliance events. TDS and TCS deposit for October 2026 falls on 7th November (Saturday). GSTR-7 and GSTR-8 fall on 10th November. Monthly GSTR-1 falls on 11th November. IFF for QRMP taxpayers falls on 13th November. Form 132 (TDS certificates for September 2026) falls on 14th November (Saturday). Form 131 for Q2 and PF and ESI deposits fall on 15th November (Sunday). Monthly GSTR-3B falls on 20th November. The tax audit ITR for AY 2026-27 is due 21st November (Saturday). PMT-06 falls on 25th November. MGT-7 / MGT-7A falls on 29th November (Sunday), now extended to 31st January 2027. The section 92E ITR and Form 141 fall on 30th November. ## At a glance - **When is TDS deposit due?** 7th November 2026 (Saturday) for October 2026 deductions and TCS collections. Form 141 transactions follow their own 30-day timetable. - **What about GSTR-7 and GSTR-8?** Both are due 10th November 2026 (Tuesday) for October 2026: GSTR-7 for notified GST TDS deductors, GSTR-8 for e-commerce operators collecting TCS. - **When is GSTR-1 due?** Monthly filers: 11th November 2026 (Wednesday) for October 2026. QRMP filers may use IFF by 13th November 2026 (Friday). - **Is there a PMT-06 this month?** Yes. QRMP taxpayers pay October 2026 tax through PMT-06 by 25th November 2026 (Wednesday). - **What about Form 132?** TDS certificates for September 2026 Form 141 transactions must reach deductees by 14th November 2026 (Saturday). - **When is Form 131 due?** 15th November 2026 (Sunday) for Jul-Sep 2026 non-salary TDS. - **PF and ESI?** Deposit October 2026 contributions and file the applicable monthly returns by 15th November 2026 (Sunday). - **When is GSTR-3B due?** Monthly filers: 20th November 2026 (Friday) for October 2026. QRMP filers file quarterly in January 2027. - **When is the tax audit ITR due?** 21st November 2026 (Saturday) for the category covered by CBDT Circular No. 07/2026. - **Is the section 92E ITR extended too?** No. It stays due 30th November 2026 (Monday). - **When is MGT-7 / MGT-7A due?** 29th November 2026 (Sunday) for a 30th September AGM, extended to 31st January 2027 without additional fees under MCA General Circular No. 05/2026. - **When is Form 141 due?** 30th November 2026 (Monday) for October 2026 specified TDS. - **Is there an Advance Tax instalment?** No. The next instalment falls on 15th December 2026. Powered By EmbedPress ## Who is this calendar for - Founders, CFOs, finance and compliance teams managing GST, TDS, TCS, PF and ESI obligations - Companies, firms and audited professionals filing the AY 2026-27 ITR by 21st November 2026 - Taxpayers with international or specified domestic transactions filing the section 92E ITR by 30th November 2026 - MSMEs and startups on monthly GST or the QRMP scheme, including those using IFF and PMT-06 - Notified GST deductors and e-commerce operators filing GSTR-7 and GSTR-8 - Individuals and HUFs deducting TDS on rent, property purchases, contract or professional fees, and VDA transfers through Form 141 - Companies that held their AGM on 30th September 2026 (MGT-7 / MGT-7A) - Companies with FEMA reporting obligations (FC-GPR, FC-TRS, ECB-2) - Accounting firms handling multi-client compliance calendars ## Key statutory compliance due dates: November 2026 ### Compliance calendar table (date-wise) DateLawForm or actionFor periodWho must do thisWhat to do now7th November 2026 (Saturday)Income TaxDeposit TDS / TCSOctober 2026All deductors and collectorsDeposit October 2026 TDS and TCS, quoting section 393 / 394 of the Income Tax Act 2025. Interest at 1% per month for late deduction, 1.5% per month for late payment. Saturday does not move the date.10th November 2026 (Tuesday)GSTGSTR-7October 2026Notified GST deductors, including government departments and PSUsFile GSTR-7 for October 2026 TDS deducted under GST. Nil returns must also be filed on time.10th November 2026 (Tuesday)GSTGSTR-8October 2026E-commerce operators collecting TCS under GSTFile GSTR-8 for October 2026 TCS collected. Late fee of ₹50 per day plus 18% per annum interest.11th November 2026 (Wednesday)GSTGSTR-1 monthlyOctober 2026Monthly filers, including taxpayers above ₹5 crore turnover and those not on QRMPFile before GSTR-3B. Validate HSN codes and buyer GSTINs. Your buyers’ GSTR-2B is built from your GSTR-1.13th November 2026 (Friday)GSTIFF (optional)October 2026QRMP taxpayersUpload October 2026 B2B invoices so buyers get credit this month. Anything not uploaded goes into the quarterly GSTR-1 in January 2027.14th November 2026 (Saturday)Income TaxForm 132 (TDS certificates)September 2026Deductors of Form 141 specified TDSIssue certificates for September 2026 deductions on rent, property, specified contract or commission payments and VDA transfers. Saturday does not move the date.15th November 2026 (Sunday)Income TaxForm 131 (quarterly TDS certificate)Jul-Sep 2026 (Q2, Tax Year 2026-27)All deductors of non-salary TDSIssue Form 131, which replaces Form 16A under the Income Tax Rules 2026. Generate after the Q2 statement is processed.15th November 2026 (Sunday)PFDeposit contribution and file ECROctober 2026EPFO-registered employersEmployee 12% + Employer 12% + 0.5% admin charge. Pay by Friday 13th November.15th November 2026 (Sunday)ESIDeposit contributionOctober 2026ESIC-registered employers0.75% employee + 3.25% employer on wages up to ₹21,000. Pay by Friday 13th November.20th November 2026 (Friday)GSTGSTR-3B monthlyOctober 2026All monthly GST filersPay the full liability, including RCM on legal services, GTA freight and import of services. Match auto-populated figures with books; a filed GSTR-3B cannot be revised.21st November 2026 (Saturday)Income TaxITR (audit cases)FY 2025-26 (AY 2026-27)Companies, firms and audited professionals in the category covered by CBDT Circular No. 07/2026Extended from 31st October. File by Friday 20th November. No further extension announced.25th November 2026 (Wednesday)GSTPMT-06October 2026QRMP taxpayers whose ITC does not cover October liabilityPay self-assessed tax. A payment only, not a return. Interest runs on any unpaid October liability.29th November 2026 (Sunday)Companies ActMGT-7 / MGT-7AFY 2025-26Companies whose AGM was held on 30th September 2026Extended to 31st January 2027 without additional fees under MCA General Circular No. 05/2026.30th November 2026 (Monday)Income TaxITR (section 92E cases)FY 2025-26 (AY 2026-27)Taxpayers with international or specified domestic transactionsNot covered by the CBDT extension. File the return today.30th November 2026 (Monday)Income TaxForm 141 (challan-cum-statement)October 2026Specified individuals and HUFs deducting TDSDeposit and report October 2026 TDS on rent above ₹50,000 a month, property purchases, contract or professional payments, and VDA transfers. ### Two ITR deadlines, two different dates The tax audit ITR and the section 92E ITR are both AY 2026-27 returns, but they no longer share a timeline. CBDT Circular No. 07/2026 moved the ITR for the covered audit category from 31st October to 21st November 2026. It did not touch section 92E assessees, whose ITR stays due 30th November 2026. A company with a transfer-pricing report on file should work to 30th November, not 21st November, and should not assume it got the extra three weeks. Missing either date costs the same. Late filing attracts a fee under section 234F and the business loss for the year cannot be carried forward under section 139(3) read with section 80 of the Income Tax Act 1961. ### GSTR-3B due date note For monthly filers, GSTR-3B for October 2026 is due on 20th November 2026, a Friday. No weekend issue arises. QRMP taxpayers do not file GSTR-3B this month. October is the first month of the Oct-Dec 2026 quarter, so they pay through PMT-06 by 25th November and file the quarterly GSTR-3B in January 2027. ### Weekend landings: what does not move in November 2026 Five due dates land on a weekend this month. Treelife’s position: a weekend or public holiday does not automatically move an e-filing date, and no extension is assumed beyond CBDT Circular No. 07/2026 and MCA General Circular No. 05/2026. - 7th November (Saturday): TDS and TCS deposit for October 2026. - 14th November (Saturday): Form 132 for September 2026. - 15th November (Sunday): Form 131 for Q2, PF and ESI for October 2026. - 21st November (Saturday): tax audit ITR for AY 2026-27. - 29th November (Sunday): MGT-7 / MGT-7A, now extended to 31st January 2027. File by the preceding working day. Check the portal and any specific notification before treating a later date as available. ### Note on professional tax Professional tax, labour welfare fund and sector-specific filings are state-specific and are not covered in this calendar. If your state mandates monthly PT, plan it alongside payroll. ## Actionable planning checklist ### Two weeks before due dates - Prepare the October 2026 TDS and TCS challan and bank approval by Friday 6th November, since the 7th is a Saturday - Separate Form 141 transactions from regular TDS so they go on the 30th November timetable - Lock October 2026 outward supplies and e-invoices by 9th November for GSTR-1 on 11th November - QRMP taxpayers: decide which October B2B invoices go through IFF by 13th November, based on which buyers need the credit this month - Confirm September 2026 Form 141 statements have been processed, so Form 132 can generate before 14th November - Download Q2 Form 131 certificates and distribute them by Friday 13th November - Run payroll-to-PF and payroll-to-ESI reconciliations for October 2026 by 11th November - Reconcile GSTR-2B with the purchase register and compute RCM before GSTR-3B on 20th November - Tax audit ITR: confirm the tax audit report filed in October matches the return, and close MAT, TDS credit and loss carry-forward workings by 16th November - Section 92E ITR: confirm Form 3CEB was filed by 31st October and the ITR figures match it - QRMP taxpayers: compute October liability net of ITC for PMT-06 by 23rd November - Companies with a 30th September AGM: use the MGT-7 / MGT-7A extension for clean shareholding data, but keep AOC-4 on its own track if still pending ### Filing week workflow - 6th Nov (Fri): Pay October 2026 TDS and TCS (due Saturday 7th). Verify the challan. - 10th Nov (Tue): File GSTR-7 and GSTR-8 for October 2026. - 11th Nov (Wed): File monthly GSTR-1 for October 2026. - 13th Nov (Fri): QRMP taxpayers file IFF. Issue Form 132 (due Saturday 14th) and Form 131 (due Sunday 15th). Pay PF and ESI for October 2026 (due Sunday 15th). - 20th Nov (Fri): File monthly GSTR-3B for October 2026, including RCM. File the tax audit ITR (due Saturday 21st). - 25th Nov (Wed): QRMP taxpayers pay October tax through PMT-06. - 30th Nov (Mon): File the section 92E ITR. Individuals and HUFs file Form 141 for October 2026. ## Corner cases to watch - The 21st November ITR date applies only to the category covered by CBDT Circular No. 07/2026. Section 92E assessees remain on 30th November. - A company that is both tax-audited and has international transactions is a section 92E assessee for the return due date. Work to 30th November. - Form 132 generates only after the linked Form 141 statement is processed. A late Form 141 for September means a late Form 132 and a deductee waiting for credit. - IFF covers only the first two months of a quarter. Invoices not uploaded by 13th November go into the quarterly GSTR-1 in January 2027, and buyers lose the credit until then. - PMT-06 is a payment, not a return. Interest runs on any unpaid October liability from 26th November even though the quarterly GSTR-3B is due only in January 2027. - The MGT-7 / MGT-7A extension does not extend the AGM timeline. AOC-4 for a 30th September AGM was due 30th October 2026; confirm the window your entity is relying on before treating it as open. - A filed GSTR-3B cannot be revised. Errors carry forward to the next month’s return, with interest on any short payment. - Event-based filings carry their own clocks: FC-GPR within 30 days of share issue, FC-TRS within 60 days of transfer or remittance, and ECB-2 within 7 working days after month-end. ## Summary of key forms and their purpose Form or challanLawWho it applies toPurpose or descriptionTDS / TCS deposit (challan)Income Tax Act 2025All deductors and collectorsMonthly remittance of TDS / TCS for October 2026. Due 7th November 2026.GSTR-7GSTNotified GST deductorsMonthly return for TDS deducted under GST for October 2026. Due 10th November 2026.GSTR-8GSTE-commerce operators collecting TCSMonthly statement of TCS collected for October 2026. Due 10th November 2026.GSTR-1 (monthly)GSTMonthly GST filersStatement of outward supplies for October 2026; basis for buyers’ GSTR-2B. Due 11th November 2026.IFFGSTQRMP taxpayers (optional)B2B invoices for October 2026. Due 13th November 2026.Form 132Income Tax Act 2025Deductors of Form 141 specified TDSCombined TDS certificate for September 2026. Due 14th November 2026.Form 131Income Tax Act 2025Deductors of non-salary TDSQuarterly TDS certificate for Jul-Sep 2026, replacing Form 16A. Due 15th November 2026.PF ECR + paymentPF (EPFO)EPFO-registered employersOctober 2026 PF contributions. Due 15th November 2026.ESI contributionESI (ESIC)ESIC-registered employersOctober 2026 ESI contributions. Due 15th November 2026.GSTR-3B (monthly)GSTMonthly GST filersSummary return with payment of net GST, including RCM, for October 2026. Due 20th November 2026.ITR (audit cases)Income Tax Act 1961Covered audit categoryReturn of income for AY 2026-27. Due 21st November 2026 under CBDT Circular No. 07/2026.PMT-06GSTQRMP taxpayersSelf-assessed tax payment for October 2026. Due 25th November 2026.MGT-7 / MGT-7ACompanies Act 2013Companies with a 30th September 2026 AGMAnnual return for FY 2025-26. Due 29th November 2026, extended to 31st January 2027.ITR (section 92E cases)Income Tax Act 1961Taxpayers with international or specified domestic transactionsReturn of income for AY 2026-27. Due 30th November 2026.Form 141Income Tax Act 2025Specified individuals and HUFsChallan-cum-statement for October 2026 specified TDS. Due 30th November 2026. ## Other statutory compliances due in November 2026 (SEBI, FEMA, Companies Act) ### SEBI (listed entities) Q2 (Jul-Sep 2026) financial results under Regulation 33 of the SEBI LODR Regulations fall due within 45 days of quarter-end, which is 14th November 2026. Other SEBI, AIF and RBI reports depend on entity type; confirm applicability with your compliance counsel. ### FEMA (FC-GPR, FC-TRS, ECB reporting) Form FC-GPR: report a fresh issue of shares to a person resident outside India within 30 days of issue. Form FC-TRS: report a transfer of shares between a resident and a non-resident within 60 days of transfer or receipt / remittance of funds. Form ECB-2: report actual ECB transactions for October 2026 through the AD Category I bank within 7 working days after month-end. ### Companies Act, 2013 Companies that held their AGM on 30th September 2026 have MGT-7 / MGT-7A due 29th November 2026, extended to 31st January 2027 without additional fees under MCA General Circular No. 05/2026. AOC-4 runs on its own timeline. ADT-1 is due within 15 days of the meeting at which the auditor was appointed. Note: Corporate compliance dates depend on entity type, listing status, and event-based triggers. Use this section as a planning cue and confirm applicability for your company. For the full annual compliance calendar, read: [Treelife Annual Compliance Calendar 2026](https://treelife.in/calendar/compliance-calendar-2026/) ## Official portals to monitor for changes Track any extensions or clarifications on the portals of the [Goods and Services Tax Network (GSTN)](https://www.gst.gov.in/), [Income Tax Department](https://www.incometax.gov.in/), [Employees’ Provident Fund Organisation (EPFO)](https://www.epfindia.gov.in/), [Employees’ State Insurance Corporation (ESIC)](https://esic.gov.in/), and [MCA21 (Ministry of Corporate Affairs)](https://www.mca.gov.in/). Treelife tracks all updates from these portals and keeps clients posted. ## Conclusion The compliance calendar November 2026 is built around two income tax returns. The tax audit ITR for AY 2026-27 is due 21st November 2026 under CBDT Circular No. 07/2026, while the section 92E ITR stays at 30th November 2026. Around them sits the regular monthly cycle: TDS and TCS on 7th November, GSTR-1 on 11th, PF and ESI on 15th and GSTR-3B on 20th, with IFF and PMT-06 for QRMP taxpayers. MGT-7 / MGT-7A now has until 31st January 2027. Five weekend landings, none of which shift automatically, pull several real deadlines forward to the preceding Friday. For startups, SMEs, and growing enterprises, managing these filings in-house without an updated compliance calendar and a dedicated team creates real penalty and interest exposure. Outsourcing to an experienced firm makes sure nothing is missed. ## Why choose Treelife? [Treelife](https://treelife.in) has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1000 startups and investors for solving their problems and taking accountability. Our team makes sure: - Zero missed deadlines - Clean audit trails - Investor-ready compliance - Full statutory coverage across GST, Income Tax, and MCA ## FAQs: November 2026 compliance calendar **Q: When is the TDS deposit due for October 2026?** A: 7th November 2026, a Saturday. Pay by Friday 6th November and verify the challan the same day. Form 141 transactions are not part of this deposit; they are due 30th November 2026. Interest for late payment runs at 1.5% per month. **Q: What is the ITR due date for tax audit cases for AY 2026-27?** A: 21st November 2026. CBDT Circular No. 07/2026 extended it from 31st October 2026 for the covered category. No further extension has been announced, and 21st November is a Saturday, so file by Friday 20th November. **Q: Did the CBDT extension cover section 92E (transfer pricing) cases?** A: No. Taxpayers with international or specified domestic transactions file their AY 2026-27 ITR by 30th November 2026. A company that is both audited and covered by section 92E works to 30th November. **Q: What happens if the AY 2026-27 ITR is filed late?** A: A late fee applies under section 234F, and business losses for the year cannot be carried forward. Interest under section 234A also runs on any unpaid tax. **Q: Several November due dates fall on weekends. Do any of them shift?** A: No. Five dates land on a weekend: TDS and TCS deposit on 7th, Form 132 on 14th, Form 131, PF and ESI on 15th, the audit ITR on 21st and MGT-7 / MGT-7A on 29th November. A weekend does not automatically move an e-filing date. File on the preceding working day unless a specific notification extends it. **Q: Do QRMP taxpayers file IFF or pay PMT-06 in November 2026?** A: Yes, both. IFF for October 2026 B2B invoices is optional and due 13th November. PMT-06 for October tax is due 25th November where ITC does not cover the liability. The quarterly GSTR-1 and GSTR-3B for Oct-Dec 2026 are due in January 2027. **Q: What is the difference between Form 131 and Form 132?** A: Form 131 is the quarterly TDS certificate for non-salary deductions, replacing Form 16A under the Income Tax Rules 2026; Q2 certificates are due 15th November 2026. Form 132 is the combined certificate for Form 141 transactions such as rent, property and VDA transfers; September 2026 certificates are due 14th November 2026. **Q: What is Form 141 and who files it?** A: Form 141 is the challan-cum-statement under the Income Tax Act 2025 for specified TDS by individuals and HUFs: rent above ₹50,000 a month, property purchases, contract or professional payments and VDA transfers. October 2026 deductions are due 30th November 2026. **Q: Has the MGT-7 / MGT-7A deadline for FY 2025-26 been extended?** A: Yes. MCA General Circular No. 05/2026 extended FY 2025-26 filing to 31st January 2027 with no additional fees. The AGM timeline itself was not extended, and AOC-4 runs on its own window. **Q: What are the PF and ESI obligations in November 2026?** A: October 2026 PF contributions must be deposited and the ECR filed by 15th November 2026, a Sunday. The structure is employee 12% + employer 12% + 0.5% admin charge. ESI is 0.75% employee + 3.25% employer on wages up to ₹21,000, also due 15th November. Pay by Friday 13th November. **Q: What are the penalties for late GSTR-7 and GSTR-8?** A: A late fee of ₹50 per day plus 18% per annum interest. Nil statements must also be filed on time to avoid the late fee. **Q: Can a filed GSTR-3B be revised?** A: No. Match auto-populated figures with your books before filing. Errors can only be corrected in the next month’s return, with interest on any short payment. **Q: Is there an Advance Tax instalment due in November 2026?** A: No. The third instalment for Tax Year 2026-27 is due 15th December 2026. ### Related posts: - [Compliance Calendar – January 2026 (Checklist & Deadlines)](https://treelife.in/calendar/compliance-calendar-january-2026/) - [Compliance Calendar August 2026 – GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-august-2026/) - [Compliance Calendar September 2026 – GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-september-2026/) - [Compliance Calendar October 2026: GST TDS PF ESI Deadlines](https://treelife.in/calendar/compliance-calendar-october-2026/) --- This is informational content from Treelife. For advice specific to your situation, contact support@treelife.in