India Statutory Compliance Due Dates for November 2026: Tax, GST, Payroll and MCA Filings

Businesses operating in India must manage a range of tax, payroll, corporate, and regulatory obligations throughout the year. November 2026 brings several recurring compliance deadlines that businesses should incorporate into their monthly compliance planning. Maintaining accurate records and reviewing upcoming obligations in advance can help businesses complete filings and payments within the prescribed timelines.

India tax and regulatory deadlines for businesses in November 2026

The November compliance calendar covers tax deducted at source (TDS) and tax collected at source (TCS) payments, goods and services tax (GST) return filing, employee provident fund (EPF) and employee state insurance (ESI) contributions. It also includes quarterly TDS certificates, annual Ministry of Corporate Affairs (MCA) filings, and other applicable statutory requirements.

In addition to these central requirements, businesses should consider state-specific and entity-specific obligations that may have separate filing, payment, or renewal dates.

Source: Income Tax Department, Ministry of Finance; GoI.

TDS and TCS compliances

Businesses must deposit the TDS and TCS amounts deducted or collected during October 2026 by 7 November 2026, subject to the applicable provisions.

Businesses should reconcile their tax deductions and collections with their books of account and payroll records before making the payment. They should also ensure that the corresponding statements and certificates reflect the amounts actually deducted or collected.

TDS certificates

Businesses must issue the applicable TDS certificates for the July-September 2026 quarter by 15 November 2026, where the relevant provisions require quarterly certificates.

Businesses should verify the applicable certificate form under the Income Tax Act 2025 and Income Tax Rules 2026 before issuing the certificate.

TDS on specified transactions

Businesses and other taxpayers must also comply with the applicable challan-cum-statement requirements for specified transactions during October 2026. These may include transactions involving property, rent, specified payments to contractors or professionals, and virtual digital assets, depending on the applicable provisions.

The applicable form and filing procedure should be determined based on the transaction and the provisions in force for Tax Year 2026-27.

India GST compliance deadlines due in November

GST-registered businesses face several filing and payment deadlines during November.

GSTR-1: 11 November

Monthly GST taxpayers must file GSTR-1 for October 2026 by 11 November. The return should reconcile with sales invoices, credit and debit notes, exports, and other outward-supply records.

GSTR-1 IFF: 13 November

Taxpayers following the Quarterly Return Filing and Monthly Payment (QRMP) scheme may use the optional Invoice Furnishing Facility (IFF) to report eligible invoices for October 2026.

GSTR-3B: 20 November

Monthly GST taxpayers must file GSTR-3B for October 2026 by 20 November. Businesses should reconcile outward supplies, input tax credit, tax liability, and tax payments before filing the return.

GST payment for QRMP taxpayers: 25 November

QRMP taxpayers that need to make a monthly GST payment through a challan must deposit the applicable amount for October 2026 by 25 November.

Businesses should reconcile their GST liability and available input tax credit before making the payment.

Payroll and employment compliance–EPF and ESI

Employers covered by the applicable social security provisions must complete their EPF and ESI contributions and related monthly compliance for October 2026 by 15 November 2026.

HR teams should reconcile employee wage data, attendance records, contribution calculations, and payroll records before filing and making the applicable payments.

Corporate compliance – MGT-7 and MGT-7A

Companies and OPCs must file their applicable annual return in Form MGT-7 or MGT-7A within the prescribed period following the annual general meeting.

Where the relevant AGM took place on 30 September 2026, the corresponding 60-day filing deadline falls on 29 November 2026. Companies should calculate the actual due date based on their AGM date rather than applying 29 November as a universal deadline.

The annual return should reflect the company’s corporate and shareholder information accurately and consistently with its statutory records.

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Professional tax and state-specific compliance

Professional Tax does not follow a uniform India-wide payment or filing deadline. Employers must follow the requirements prescribed by the state in which they hold the relevant professional tax registration.

For businesses with professional tax obligations falling due in November, the applicable payment or return for October 2026 may fall during the month. Employers should verify the deadline prescribed by the relevant state authority.

Labour licence and other regulatory renewals due in November

Businesses may also need to renew labour-related licences or registrations for the 2027 calendar year. The applicable deadline, licence category, and renewal procedure depend on the state, the nature of the establishment, and the specific regulatory framework.

Commercial entities operating in India, should therefore, verify the applicable renewal requirements before the end of November rather than treating 30 November as a universal labour law deadline.

India tax compliance planning for November

Businesses should complete their October reconciliations before the November filing cycle begins. Finance and tax teams should coordinate with payroll, human resource (HR), and company-secretarial functions to ensure that tax returns, GST filings, payroll contributions, corporate filings, and other statutory submissions use consistent underlying records.

Particular attention should be given to TDS forms and procedures applicable from Tax Year 2026-27, as the Income Tax Act 2025 and the Income Tax Rules 2026 have introduced changes to the tax compliance framework.

Businesses should also maintain a separate tracker for state-specific professional tax, labour law, licence, and other regulatory deadlines, as these obligations may vary according to the location and nature of the business.