November 2026 Compliance Calendar: GST, TDS and Income Tax Due Dates

November 2026 has two deadlines that matter more than the routine ones. The first is 21 November, the extended income tax return date for audit cases for AY 2026-27. The second is 30 November, the last day to claim any input tax credit you missed on FY 2025-26 purchase bills and to declare credit notes for that year. Miss 30 November and the credit is gone for good.

The monthly filings still run on their usual tracks: TDS and TCS deposit for October by 7 November, GSTR-1 by 11 November, GSTR-3B by 20 November and PF and ESI by 15 November. Several of these fall on a weekend this year, so plan the work for the Friday before.

Below is the full calendar, the order in which we work through the month for clients, and worked examples of what a missed date costs. GSTR-9 for FY 2025-26 follows on 31 December, and the work you finish by 30 November is what makes it a reconciliation rather than a rescue job.

What are the key due dates in November 2026?

The table lists each date with the period it covers and who it applies to. Days of the week are included because 7, 15, 21 and 29 November all fall on a Saturday or Sunday.

If you are on QRMP, notice what is missing: there is no GSTR-3B for you in November. October is the first month of the October to December quarter, so your only GST jobs are the optional IFF by 13 November and the PMT-06 payment by 25 November. The quarterly GSTR-3B for July to September was due on 22 or 24 October, depending on your state.

Why was the ITR due date moved to 21 November?

The CBDT issued Circular No. 07/2026 dated 28 September 2026, which extended the return due date for audit cases for AY 2026-27 from 31 October to 21 November 2026. As a consequence, the tax audit report date moved from 30 September to 21 October 2026.

The extension covers the audit category only. The circular says nothing about transfer pricing cases, so treat 30 November as their return date. If you still owe self-assessment tax for FY 2025-26, pay it now rather than on the day you file, because interest is computed on the tax, not on the return.

FY 2025-26 is the last year assessed under the Income-tax Act, 1961. Everything you deduct or collect from April 2026 onward falls under the Income-tax Act, 2025, which is why the TDS forms below carry new numbers.

Which TDS forms changed names under the Income-tax Act, 2025?

The work is the same. The form numbers are not. For the November dates, the ones you will see are:

• Form 131 for the quarterly TDS certificate on non-salary payments, which replaced Form 16A. The Q2 certificate is due 15 November.

• Form 133 for the TCS certificate, which replaced Form 27D.

• Form 140 for the quarterly non-salary TDS statement (formerly 26Q) and Form 138 for salary TDS (formerly 24Q). Both were due for Q2 on 31 October.

• Form 141, the challan-cum-statement that brings together the old 26QB, 26QC and 26QD routes for individuals and HUFs without a TAN.

Section numbers changed too, so update any vendor communication templates that still quote section 194C or 194J. A vendor who asks for "Form 16A" in November is asking for Form 131.

What happens if you miss the 30 November ITC deadline?

Under section 16(4) of the CGST Act, credit on an invoice or debit note for FY 2025-26 can be taken only up to 30 November 2026 or the date you file the FY 2025-26 annual return (GSTR-9), whichever is earlier. After that, the credit lapses. No application or condonation brings it back.

The trap is timing. You claim credit through GSTR-3B, and the October GSTR-3B (due 20 November) is the last regular return filed before 30 November. A supplier who uploads an old invoice in their November GSTR-1, filed in December, has uploaded it too late for you.

Worked example: a missed March bill

Say you run a tiles dealership in Rajkot. During the October purchase register review you find a bill dated 18 March 2026 from a Morbi supplier that never showed in your GSTR-2B.

• Taxable value: ₹1,00,000

• IGST at 18%: ₹1,00,000 × 18% = ₹18,000

• Invoice total: ₹1,18,000

The supplier agrees to upload it. If it goes into their October GSTR-1 by 11 November, it appears in your October GSTR-2B around 14 November and you claim ₹18,000 in your October GSTR-3B by 20 November. If the supplier waits for their November GSTR-1, you lose ₹18,000 of credit and the purchase cost of that bill rises by the same amount.

Two related checks before 30 November: if you plan to file GSTR-9 early, every pending FY 2025-26 credit must be in a GSTR-3B before you file it, because filing GSTR-9 closes the window. And if you made a provisional reversal in FY 2025-26 for unpaid suppliers or goods not received, confirm whether the condition is now met and reclaim it.

Credit notes for FY 2025-26: why 30 November applies to sellers too

Section 34 of the CGST Act sets the same outer limit for sellers. A credit note for a FY 2025-26 supply, such as a rate difference, a turnover discount or goods returned, must be declared in a return filed on or before 30 November 2026. For a monthly filer, that in practice means the October GSTR-1, due 11 November.

A credit note issued after that date can still settle the commercial account with your buyer, but you cannot reduce your output tax on it. If your annual scheme discounts for FY 2025-26 have not been worked out yet, finish them in the first week of November. For a fuller look at how the recipient side handles accepted and rejected credit notes, see our guide to accepting, rejecting and keeping invoices pending in IMS.

What does a late filing cost in November?

Penalties are small per day and add up quietly.

Late TDS deposit

Say you deducted ₹45,000 of TDS on contractor payments in October and deposit it on 9 November instead of 7 November. Interest on late deposit runs at 1.5% for every month or part of a month, so two days late still counts as one month: ₹45,000 × 1.5% = ₹675. Because 7 November is a Saturday, deposit on Friday 6 November and avoid the question.

Late GSTR-3B

Say your October GSTR-3B shows ₹2,40,000 payable in cash and you file on 30 November, 10 days late.

• Late fee: ₹50 per day (₹25 CGST plus ₹25 SGST) × 10 days = ₹500

• Interest at 18% a year on the cash portion: ₹2,40,000 × 18% × 10 ÷ 365 = ₹1,184 (rounded)

The total is ₹1,684 for ten days. Small, but GSTR-3B for November cannot be filed until October is filed, and your buyers' October credit depends on your GSTR-1, not your GSTR-3B. Late GSTR-1 is the one that costs you customers.

A working order for November

A date list tells you the last day, not what to do first. This is the sequence we use for clients:

1. 2 to 6 November: Close October books. Deposit October TDS and TCS by Friday 6 November. Send suppliers a list of FY 2025-26 bills missing from GSTR-2B.

2. By 10 November: Finalise FY 2025-26 credit notes and include them in the October GSTR-1. File GSTR-1 a day early, on 10 November.

3. 13 to 14 November: Issue Form 131 certificates for Q2. Pay PF and ESI by Friday 13 November, since 15 November is a Sunday. Review the October GSTR-2B as soon as it is generated.

4. By 19 November: Reconcile the October GSTR-2B with the purchase register, claim every remaining FY 2025-26 credit and file GSTR-3B.

5. By 20 November: File the audit-case income tax return a day ahead of the extended date, which falls on a Saturday.

6. Last week: QRMP filers pay PMT-06 by 25 November. Companies file MGT-7 or MGT-7A by Friday 27 November. Confirm no FY 2025-26 credit or credit note is left open before 30 November.

The previous months in this series, including our August 2026 compliance calendar, follow the same monthly pattern if you want to compare.

Where hisabkitab fits in

Most of the November risk sits in the GSTR-2B reconciliation. hisabkitab's AI GST accounting software matches GSTR-2B against your purchase register, lists FY 2025-26 bills that have not appeared, and flags wrong GSTINs and duplicate invoices before you file GSTR-3B. GSTR-1 and GSTR-3B filing, ITC and liability reports, and TDS and TCS reports sit in the same place, so the list you send suppliers in the first week comes straight from your books.

If you are a CA handling these dates for many clients, the CA module gives one login for all client companies across multiple GSTINs, with roles and an audit trail for each.

Frequently asked questions

Is the ITR due date for AY 2026-27 extended for all taxpayers?

No. Circular No. 07/2026 extends the date to 21 November 2026 only for audit cases. Non-audit returns had an earlier due date, and transfer pricing cases remain at 30 November.

What is the last date to claim ITC for FY 2025-26?

30 November 2026, or the date you file your FY 2025-26 GSTR-9 if that is earlier. In practice the October GSTR-3B, due 20 November, is your last regular chance.

Do QRMP taxpayers file GSTR-3B in November 2026?

No. QRMP filers pay October tax through PMT-06 by 25 November and may upload B2B invoices through IFF by 13 November. The next quarterly GSTR-3B is for October to December.

What is Form 131?

Form 131 is the quarterly TDS certificate for non-salary payments under the Income-tax Act, 2025. It replaced Form 16A, and the July to September 2026 certificate is due 15 November.

When is MGT-7 due in November 2026?

MGT-7 or MGT-7A is due within 60 days of the AGM. For a company that held its AGM on 30 September 2026, that is 29 November 2026.

Can I issue a credit note for FY 2025-26 sales in December 2026?

You can issue it commercially, but you cannot reduce your GST liability on it. The credit note must be declared in a return filed by 30 November 2026.

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