The key November 2026 due dates are:
- 21 November: income tax returns for audit cases (extended by CBDT Circular 07/2026).
- 20 November: GSTR-3B for October.
- 25 November: PMT-06 for QRMP filers.
- 29 November: MGT-7 for companies whose AGM was on 30 September.
- 30 November: income tax returns for transfer pricing cases, and the last date to claim FY 2025-26 GST input tax credit.
TDS and TCS for October is due by 7 November, and Q2 TDS certificates (Form 131 and Form 133) by 15 November.
What to watch in November 2026
- 21 November (Saturday): ITR for AY 2026-27 for audit cases, extended from 31 October by CBDT Circular 07/2026. It does not reopen the 31 July or 31 August dates for anyone else.
- 30 November: the last date to take FY 2025-26 input tax credit under Section 16(4). If you file the FY 2025-26 annual return earlier, that earlier date is the cut-off.
- 30 November: ITR for transfer pricing cases (Form 3CEB).
- 29 November (Sunday): MGT-7 or MGT-7A where the AGM was on 30 September 2026.
- Five dates fall on a weekend: 7, 14, 15, 21 and 29 November. Finish the work by the Friday before.
November carries two deadlines that cannot be fixed later. One is the audited income tax return on 21 November. The other is the GST input tax credit cut-off on 30 November. A late ITR costs a fee and interest, but credit that is not claimed by 30 November is lost for good.
The routine dates still apply around them: GSTR-1 and GSTR-3B, the TDS deposit and certificates, MGT-7, and EPF and ESI. This calendar lists each date and who it applies to.
November 2026 at a Glance
| Date | What is due | Who |
|---|---|---|
| 7 Nov (Sat) | TDS and TCS deducted or collected in October 2026 | All deductors and collectors |
| 7 Nov (Sat) | Form 127 declarations received in October (old Form 27C) sent to the tax department | Sellers collecting TCS |
| 10 Nov (Tue) | GSTR-7 and GSTR-8 for October | GST TDS deductors, e-commerce operators |
| 11 Nov (Wed) | GSTR-1 for October | Monthly GST filers |
| 13 Nov (Fri) | IFF for October (optional) | QRMP filers |
| 13 Nov (Fri) | GSTR-5 and GSTR-6 for October | Non-resident taxable persons, Input Service Distributors |
| 14 Nov (Sat) | Form 132 for September deductions reported in Form 141 | Buyers of property, individuals paying rent, contract or professional fees under the old 194M, VDA buyers |
| 15 Nov (Sun) | Form 131 and Form 133 for July to September | All deductors and collectors |
| 15 Nov (Sun) | Form 137 for October (old Form 24G) | Government offices paying tax without a challan |
| 15 Nov (Sun) | EPF and ESI for October wages | Employers registered with EPFO and ESIC |
| 20 Nov (Fri) | GSTR-3B for October | Monthly GST filers |
| 21 Nov (Sat) | ITR for AY 2026-27, audit cases | Companies and businesses under tax audit, other than transfer pricing cases |
| 25 Nov (Wed) | PMT-06 for October | QRMP filers |
| 29 Nov (Sun) | MGT-7 / MGT-7A for FY 2025-26 | Companies whose AGM was on 30 September 2026 |
| 29 Nov (Sun) | PAS-6 for April to September 2026 | Unlisted public companies |
| 30 Nov (Mon) | ITR for AY 2026-27, transfer pricing cases | Taxpayers furnishing Form 3CEB |
| 30 Nov (Mon) | Last date for FY 2025-26 GST ITC, credit notes and GSTR-1 corrections | All GST-registered businesses |
| 30 Nov (Mon) | Form 141 for October deductions | Property buyers, individuals paying rent above Rs 50,000 a month, and the other Form 141 cases |
21 November: Income Tax Returns for Audit Cases
CBDT Circular 07/2026 dated 28 September 2026 extended two dates for persons at Sl. No. 2 of the Table below Explanation 2 to Section 139(1) of the Income-tax Act, 1961, which covers companies and businesses whose accounts must be audited:
- Tax audit report: 30 September 2026 to 21 October 2026 (already passed)
- Income tax return for AY 2026-27: 31 October 2026 to 21 November 2026
Who it does not cover
| Taxpayer | AY 2026-27 due date |
|---|---|
| Salaried and others filing ITR 1 or ITR 2 | 31 July 2026 (passed) |
| Non-audit business or professional income, ITR 3 or ITR 4 | 31 August 2026 (passed) |
| Audit cases, no transfer pricing | 21 November 2026 |
| Transfer pricing cases (Section 92E report) | 30 November 2026 |
Anyone whose date has passed can still file a belated return up to 31 December 2026, with the late fee under Section 234F (Rs 5,000, or Rs 1,000 where total income is up to Rs 5 lakh) and interest. A belated return also loses the right to carry forward business losses. See our tax audit due date guide for the full audit timeline.
Form 10-IEA for business owners in audit cases
A person with business or professional income who wants the old tax regime for AY 2026-27 must file Form 10-IEA on or before the return due date. For audit cases that is 21 November 2026. A valid Form 10-IEA filed in an earlier year continues unless it was withdrawn. Our guide to switching tax regimes explains who needs it.
30 November: The GST Credit Cut-Off
Section 16(4) of the CGST Act says ITC on an invoice or debit note for a financial year cannot be taken after 30 November of the next year, or the date the annual return is filed, whichever is earlier.
| What closes for FY 2025-26 | Law | Effect of missing it |
|---|---|---|
| Taking ITC on FY 2025-26 invoices and debit notes | Section 16(4) | Credit is lost |
| Issuing credit notes for FY 2025-26 supplies | Section 34(2) | Output tax cannot be reduced |
| Correcting errors in FY 2025-26 GSTR-1 | Section 37(3) proviso | No correction allowed |
Filing GSTR-9 early shortens the window
The cut-off is the earlier of the two dates. A business that files its FY 2025-26 GSTR-9 on 15 November loses the chance to claim FY 2025-26 credit after 15 November. Finish the GSTR-2B reconciliation before filing the annual return. See our GSTR-9 guide for FY 2025-26.
Monthly and quarterly filers
- Monthly filers: the GSTR-3B for October, due 20 November, is the last regular return you can file by 30 November, so it is the last chance to claim FY 2025-26 credit. Credit claimed in the November return, due in December, is too late.
- QRMP filers: your next GSTR-3B covers October to December and is due in January 2027, after the cut-off. In practice, FY 2025-26 credit had to be in the July to September return. Our QRMP scheme guide covers the quarterly cycle.
GST Dates in November
| Date | Return | Who files |
|---|---|---|
| 10 November | GSTR-7, GSTR-8 for October | GST TDS deductors, e-commerce operators collecting TCS |
| 11 November | GSTR-1 for October | Monthly filers |
| 13 November | IFF for October (optional) | QRMP filers |
| 13 November | GSTR-5, GSTR-6 for October | Non-resident taxable persons, ISDs |
| 20 November | GSTR-3B for October | Monthly filers |
| 25 November | PMT-06 for October | QRMP filers |
QRMP filers have no GSTR-3B in November. October is the first month of the October to December quarter, so they upload invoices in IFF if they want to, and pay October's tax through PMT-06 by 25 November using the fixed sum method (35% of the last quarter's cash liability) or self-assessment.
New from 1 November 2026: scrap purchases
From 1 November 2026:
- Reverse charge: a registered business buying used cooking oil, plastic scrap, tyre scrap or e-waste from an unregistered seller pays the GST itself (Notification 04/2026-Central Tax (Rate)).
- GST TDS: a registered buyer of these goods or metal scrap from a registered seller deducts 2% GST TDS where the contract value exceeds Rs 2.5 lakh (Notification 07/2026-Central Tax).
A buyer who becomes a deductor for the first time in November files its first GSTR-7 by 10 December. Our GST reverse charge on scrap guide has the details.
TDS and TCS Dates
Tax deducted from 1 April 2026 falls under the Income-tax Act, 2025, and the forms carry new numbers under the Income-tax Rules, 2026.
| Date | What is due | Rule |
|---|---|---|
| 7 November | Deposit TDS and TCS for October | Monthly deposit |
| 7 November | Send one copy of each Form 127 received in October to the tax department | Rule 212(3) |
| 14 November | Form 132 for September deductions (15 days after the 30 October Form 141 date) | Rule 215, Sl. No. 3 |
| 15 November | Form 131 and Form 133 for July to September (15 days after the 31 October statement date) | Rule 215, Sl. Nos. 2 and 4 |
| 15 November | Form 137 for October | Fifteen days from the end of the month |
| 30 November | Form 141 for October deductions | Thirty days from the end of the month |
New and old form numbers
| New form | Old form | Used for |
|---|---|---|
| 131 | 16A | TDS certificate for most non-salary deductions |
| 132 | 16B, 16C, 16D, 16E | TDS certificate for property, rent by individuals, contract or professional fees by individuals, and VDA |
| 133 | 27D | TCS certificate |
| 137 | 24G | Statement by government offices |
| 141 | 26QB, 26QC, 26QD, 26QE | Challan-cum-statement |
| 127 | 27C | Buyer's declaration for no TCS |
Late payment of TDS attracts interest at 1.5% a month or part of a month. Late certificates can attract a penalty, so issue Form 131 and Form 133 by 15 November even though it falls on a Sunday. Our Form 16A and TDS certificate guide shows how to download them.
ROC Dates
29 November: MGT-7 and MGT-7A
Under Section 92(4) of the Companies Act, 2013, the annual return is due within 60 days of the AGM. For an AGM on 30 September 2026, that is 29 November 2026. MGT-7A is the shorter form for One Person Companies and small companies.
A late MGT-7 attracts an additional fee of Rs 100 per day, with no upper limit, on top of the normal filing fee. A separate penalty under Section 92(5) can also apply. Check mca.gov.in for any fee relief before you plan to file late. Our MGT-7 filing guide walks through the V3 portal steps.
29 November: PAS-6
Unlisted public companies file PAS-6, the share capital reconciliation, within 60 days from the end of each half year (Rule 9A(8) of the Companies (Prospectus and Allotment of Securities) Rules, 2014). For April to September 2026 that is 29 November 2026.
Dates already passed
AOC-4 for a 30 September AGM was due on 30 October 2026, and ADT-1 within 15 days of the AGM. For LLPs, Form 8 was due on 30 October 2026. If any of these are still pending, the additional fee is already running.
EPF and ESI
EPF and ESI contributions for October wages are due by 15 November. October is the first full wage month under the new Rs 25,000 EPF wage ceiling (S.O. 5109(E), from 17 September 2026), so check that the October ECR uses it. See our EPF Scheme 2026 guide and our PF and ESI employer guide.
What a Missed November Date Costs
| Deadline | Consequence |
|---|---|
| 21 Nov audited ITR | Late fee under Section 234F, interest under Section 234A, loss of business loss carry-forward |
| 30 Nov GST ITC cut-off | FY 2025-26 credit is lost; no rectification route |
| 29 Nov MGT-7 | Additional fee of Rs 100 per day, no cap |
| 7 Nov TDS deposit | Interest at 1.5% a month or part of a month |
| 15 Nov TDS certificates | Penalty exposure, and the deductee cannot match credit |
| 20 Nov GSTR-3B | Late fee and 18% interest on tax paid late |
| 25 Nov PMT-06 | Interest on tax paid late |
Plan around the first two. A late return can be fixed with a fee and interest. Credit lost on 30 November cannot be recovered.
November 2026 Checklist
- Deposit October TDS and TCS by 7 November
- Send October's Form 127 declarations to the tax department by 7 November
- File GSTR-7 and GSTR-8 by 10 November, if applicable
- File GSTR-1 for October by 11 November
- Upload IFF by 13 November, if you are on QRMP and want to
- Issue Form 132 for September deductions by 14 November
- Issue Form 131 and Form 133 for Q2 by 15 November
- Pay EPF and ESI for October by 15 November at the Rs 25,000 wage ceiling
- Reconcile GSTR-2B and claim all FY 2025-26 ITC in the October GSTR-3B by 20 November
- File the audited ITR, and Form 10-IEA if you want the old regime, by 21 November
- Pay PMT-06 by 25 November, if you are on QRMP
- File MGT-7 or MGT-7A and PAS-6 by 29 November
- Issue FY 2025-26 credit notes and fix FY 2025-26 GSTR-1 errors by 30 November
- File the transfer pricing ITR with Form 3CEB by 30 November
- File Form 141 for October deductions by 30 November
For the rest of the year's dates, see our FY 2026-27 compliance calendar.
Where Tax Garden Helps
November puts an audited ITR, the GST credit cut-off, MGT-7 and a full monthly filing cycle into the same four weeks, with five dates on a weekend. The real work is the reconciliation before each filing. Tax Garden's compliance team handles:
- Audited ITR and Form 10-IEA before 21 November
- GSTR-2B reconciliation and FY 2025-26 credit recovery before 30 November
- Credit notes and GSTR-1 corrections for FY 2025-26
- GSTR-1, GSTR-3B and PMT-06 for monthly and QRMP filers
- TDS deposit and Forms 131, 132 and 133
- MGT-7, MGT-7A and PAS-6 on the MCA portal
Looking for expert help with November 2026 compliance: let Tax Garden file it? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
Sources (official): CBDT Circular No. 07/2026 dated 28 September 2026 (incometax.gov.in); Section 139(1), 234A and 234F of the Income-tax Act, 1961; Rules 212 and 215 of the Income-tax Rules, 2026 (incometaxindia.gov.in); Sections 16(4), 34(2), 37(3) and 39 of the CGST Act, 2017; Notification No. 04/2026-Central Tax (Rate) and Notification No. 07/2026-Central Tax (taxinformation.cbic.gov.in); Sections 92(4), 92(5) and 96 of the Companies Act, 2013; Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014; S.O. 5109(E) (EPF wage ceiling). Check incometax.gov.in, gst.gov.in and mca.gov.in for any extension notified during the month.
Frequently Asked Questions
What is the ITR due date for audit cases in November 2026?
21 November 2026 for AY 2026-27. CBDT Circular 07/2026 dated 28 September 2026 extended it from 31 October 2026 for persons at Sl. No. 2 of the Table below Explanation 2 to Section 139(1), and moved their tax audit report date from 30 September to 21 October 2026.
Does the 21 November extension help a salaried person who missed 31 July?
No. The extension covers only audit cases. ITR 1 and ITR 2 filers had 31 July 2026 and non-audit ITR 3 and ITR 4 filers had 31 August 2026. A return filed now by them is a belated return, which can be filed up to 31 December 2026 with the late fee.
What is the ITR due date for transfer pricing cases?
30 November 2026. Taxpayers who must furnish a report under Section 92E (Form 3CEB) file their AY 2026-27 return by this date. The 21 November date is for other audit cases.
What is the 30 November 2026 GST deadline?
Under Section 16(4) of the CGST Act, ITC on FY 2025-26 invoices and debit notes cannot be taken after 30 November 2026 or the date you file the FY 2025-26 annual return, whichever is earlier. Credit notes for FY 2025-26 supplies (Section 34(2)) and GSTR-1 corrections for FY 2025-26 (Section 37(3)) have the same 30 November limit.
I file quarterly under QRMP. Can I still claim FY 2025-26 ITC?
Only in a return filed by 30 November 2026. Your next GSTR-3B, for October to December, is due in January 2027, which is past the cut-off. If you missed FY 2025-26 credit in the July to September return, it is lost unless you have a return you can file by 30 November.
When is MGT-7 due if the AGM was held on 30 September 2026?
29 November 2026, which is 60 days after the AGM under Section 92(4). Filing later attracts an additional fee of Rs 100 per day with no upper limit. Check mca.gov.in for any fee relief before filing late.
When are TDS certificates for the July to September 2026 quarter due?
Form 131 (old Form 16A) and Form 133 (TCS certificate, old Form 27D) are due by 15 November 2026, fifteen days after the 31 October due date for the quarterly statements (Rule 215 of the Income-tax Rules, 2026). Form 132 for September deductions reported in Form 141 is due by 14 November 2026.
Which November 2026 due dates fall on a weekend?
7 November (TDS deposit) and 14 November (Form 132) are Saturdays, 15 November (Form 131, Form 133, EPF and ESI) is a Sunday, 21 November (audited ITR) is a Saturday and 29 November (MGT-7) is a Sunday. Do not assume a weekend date moves to Monday; finish the work a day early.
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