November 2026 Tax Due Dates Calendar: GST, ITR, TDS & ITC Deadlines

November 2026 at a glance

November is the month where two compliance streams collide: the regular monthly GST cycle and the tail end of the income-tax audit season (extended this year by CBDT Circular No. 07/2026). Add Diwali — Dhanteras on 6 November, Lakshmi Puja on 8 November, Govardhan Puja on 10 November, Bhai Dooj on 11 November and Chhath on 15 November — and you have a month where the calendar looks quiet but the deadlines are not.

The three deadlines that matter most

1. GSTR-1 and GSTR-3B — the Diwali squeeze

GSTR-1 for October falls on 11 November — Bhai Dooj. Your outward-supply data must be uploaded then, because your buyers’ input tax credit depends on it appearing in their GSTR-2B. If your suppliers file late, your 2B is incomplete — and that feeds directly into the 30 November ITC cut-off below. GSTR-3B for October is due 20 November with payment; late filing attracts ₹50/day late fee (₹20/day for nil returns), subject to turnover-linked caps, plus 18% p.a. interest on tax paid late in cash. QRMP taxpayers file the quarterly 3B on 22 or 24 November depending on their state category, and pay October’s liability through PMT-06 by 25 November.

2. ITR for audit cases — 21 November, the final extension

For companies and other assessees covered by the tax-audit requirement, the return for AY 2026-27 (income of FY 2025-26) is due 21 November 2026 — the extended date under CBDT Circular No. 07/2026. Miss it and you fall into the belated-return window: you can still file till 31 December 2026, but late fee under Section 234F (up to ₹5,000) and interest under Sections 234A/B/C apply, and business losses (other than house-property loss) cannot be carried forward. See our belated and revised return guide if you are already late.

3. The 30 November ITC cut-off — don’t leave credit on the table

Under Section 16(4), input tax credit on invoices of FY 2025-26 can be claimed only till the earlier of 30 November 2026 or the date you file your annual return (GSTR-9) for the year. Credit you don’t claim by then is lost for good. This is why November is reconciliation month: match every purchase invoice in your books against GSTR-2B, chase suppliers who haven’t filed their GSTR-1, and claim every eligible missed invoice in a GSTR-3B filed before the cut-off. See our full explainer — 30 November 2026: Last Date to Claim FY 2025-26 ITC, Section 16(4) vs 16(5) — including what the latest High Court rulings mean for old-year disputes.

TDS, PF/ESI and the other 15th-of-the-month items

• 7 November: deposit TDS/TCS deducted in October. Late deposit draws 1.5% per month interest under Section 201(1A) — and the employees’ share of PF deposited late is permanently disallowed as a business deduction.
• 15 November (a Sunday, and Chhath day — do it earlier): issue TDS/TCS certificates for the July–September quarter — Form 16A for non-salary TDS and Form 27D for TCS. Also the PF/ESI payment for October wages.
• 30 November: government deductors file Form 24G for October; buyers who deducted TDS on property (26QB), rent (26QC) or contract payments (26QD) in October file the challan-cum-statement.

Quarterly TDS statements (24Q/26Q/27Q) for Q2 were due 31 October — if you haven’t filed those yet, see our October deadlines guide and file immediately; ₹200/day late fee under Section 234E runs until you do.

Company filings: MGT-7 on 29 November

Companies that held their annual general meeting on 30 September 2026 must file the MGT-7/MGT-7A annual return within 60 days — 29 November 2026. (AOC-4 for the financial statements was due 30 October.) ROC late fees are per-day and stack up fast, so treat 29 November as a hard stop, not a soft target.

November action checklist

• First week: deposit October TDS/TCS (7 Nov); push suppliers to file GSTR-1 for October by 11 Nov so their invoices hit your 2B.
• Mid-month: file GSTR-1 (11 Nov); issue Q2 TDS/TCS certificates and pay PF/ESI (15 Nov — a Sunday, file early); file GSTR-3B for October (20 Nov).
• Audit cases: get the ITR filed by 21 November; reconcile the tax audit report (filed 21 October) with the return figures.
• QRMP: IFF by 13 Nov, quarterly 3B on 22/24 Nov, PMT-06 by 25 Nov.
• All month: reconcile GSTR-2B against purchase books and claim every FY 2025-26 invoice before the 30 November Section 16(4) cut-off; file GSTR-9 only after the ITC position is final.
• Look ahead: the third advance-tax instalment (75% cumulative) is due 15 December — start estimating it now.

Keep this page bookmarked alongside the Compliance Calendar Hub, which tracks every deadline month by month, and the GST Hub and Income Tax Hub for the guides behind each filing.

Frequently Asked Questions

What are the main GST due dates in November 2026?
GSTR-1 for October on 11 November, IFF on 13 November (QRMP), GSTR-3B for October on 20 November, quarterly GSTR-3B on 22/24 November (QRMP), PMT-06 on 25 November and GSTR-11 on 28 November. The big one: 30 November is the last date to claim input tax credit on FY 2025-26 invoices.

When is the ITR due for audit cases for AY 2026-27?
21 November 2026, extended from 31 October by CBDT Circular No. 07/2026. Transfer pricing cases (Section 92E) have a separate deadline of 30 November 2026.

What happens if I miss the 30 November ITC deadline?
Under Section 16(4), ITC on FY 2025-26 invoices not claimed by the earlier of 30 November 2026 or the annual-return filing date is lost permanently. Reconcile GSTR-2B with your books through November and claim missed credit in a 3B filed before the cut-off.

Do TDS deposit dates change because of Diwali?
No. The 7 November deposit date for October TDS/TCS is statutory and doesn’t shift for festivals — and e-payment works on holidays. The same applies to the 15 November certificates and PF/ESI payments, which fall on a Sunday this year, so complete them the week before.

What is the penalty for late GSTR-3B filing?
Late fee of ₹50 per day (₹20 per day for nil returns) subject to turnover-linked caps, plus 18% per annum interest on tax paid late in cash. Late filing also delays your buyers’ credit and closes your GSTR-1A correction window.