November 2026 Compliance Due Dates: Tax, GST, MCA Deadlines

As November 2026 approaches, Indian businesses, chartered accountants, and tax professionals face a critical month packed with statutory compliance deadlines. Missing even one filing can trigger penalties ranging from ₹200 per day for TDS returns to potential prosecution for ESI defaults. Whether you're managing payroll for a startup, handling GST for multiple clients, or ensuring corporate governance as a company secretary, this comprehensive compliance calendar will help you stay ahead of every deadline.

GST Compliance Deadlines for November 2026

The Goods and Services Tax framework requires monthly and quarterly filings depending on your turnover and registration type. For November 2026 tax period, here are the critical GST deadlines every registered taxpayer must meet:

GSTR-1: Outward Supplies Return

Monthly filers (turnover above ₹5 crore) must submit GSTR-1 detailing all outward supplies by 11th December 2026. Quarterly filers under the QRMP (Quarterly Return Monthly Payment) scheme will file GSTR-1 for the October-December 2026 quarter by 13th January 2027. This return captures invoice-level details including GSTIN of recipients, HSN codes, taxable value, and tax amounts across CGST, SGST, and IGST categories.

GSTR-3B: Summary Return with Tax Payment

The most critical GST compliance is GSTR-3B, due by 20th December 2026 for November 2026. This summary return requires payment of net GST liability after claiming input tax credit. Late filing attracts a late fee of ₹50 per day (₹20 per day for nil returns) under Section 47 of the CGST Act, capped at ₹5,000. Additionally, interest at 18% per annum applies on delayed tax payment from the due date until actual payment under Section 50.

GSTR-5 and GSTR-6

Non-resident taxable persons must file GSTR-5 by 20th December 2026. Input Service Distributors need to file GSTR-6 by the same date. These specialized returns ensure proper tracking of ITC distribution and tax compliance for specific taxpayer categories.

Income Tax and TDS Compliance Calendar

November 2026 is particularly significant for income tax compliance, with quarterly TDS return deadlines and advance tax payment dates requiring immediate attention.

TDS Payment Due Date

All TDS deducted during November 2026 must be deposited with the government by 7th December 2026 using challan ITNS 281. This applies to TDS under various sections including Section 192 (salary), Section 194A (interest other than securities), Section 194C (payment to contractors), Section 194H (commission and brokerage), Section 194J (professional or technical services), and Section 194I (rent). Government offices and certain other deductors get an extended deadline of 30th of the same month.

Failure to deposit TDS on time attracts interest at 1.5% per month or part thereof under Section 201(1A) of the Income Tax Act 1961. For example, if you deducted ₹50,000 TDS in November but paid it in January, you'd owe approximately ₹1,500 as interest (1.5% × 2 months × ₹50,000).

Quarterly TDS Return Filing: Q2 FY 2026-27

The most critical November deadline is 30th November 2026 for quarterly TDS returns covering July-September 2026 (Q2 of FY 2026-27). Different forms apply based on the nature of payment:

• Form 24Q: TDS on salary payments under Section 192
• Form 26Q: TDS on all non-salary payments (contractors, rent, professional fees, interest, etc.)
• Form 27Q: TDS on payments to non-residents under sections 195, 196A, 196B, 196C, and 196D
• Form 27EQ: TCS (Tax Collected at Source) return for collectors

Late filing attracts a penalty of ₹200 per day under Section 234E, which can accumulate significantly. More critically, if you fail to file TDS returns, expenses claimed in your profit and loss account may be disallowed under Section 40(a)(ia), increasing your taxable income substantially. Use the Form 26AS / TDS Fetch Tool to verify all TDS credits are properly reflected before filing returns.

Advance Tax Due Date: 15th December 2026

While technically falling in December, taxpayers must prepare for the third installment of advance tax by 15th December 2026. By this date, you must pay at least 75% of your total estimated tax liability for FY 2026-27. This applies to individuals, businesses, and corporations with tax liability exceeding ₹10,000 after TDS.

For instance, if your estimated annual tax is ₹4,00,000, you should have paid ₹3,00,000 by 15th December (15% by 15th June, 45% by 15th September, and 75% by 15th December). Shortfall attracts interest under Section 234B at 1% per month and Section 234C for deferment of advance tax. Calculate your liability accurately using the Income Tax Calculator to avoid interest charges.

Payroll Compliance: EPF, ESI, and Professional Tax

Employers must ensure timely deposit of employee-related statutory contributions to avoid severe penalties and potential criminal prosecution.

EPF Contribution Due Date

Employees' Provident Fund contributions for November 2026 salary must be deposited by 15th December 2026. This includes both employer contribution (12% of basic + DA) and employee contribution (12% of basic + DA) as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Establishments with 20 or more employees are mandatorily covered.

Late payment attracts penal interest at 12% per annum. More significantly, the employer may face damages under Section 14B of the EPF Act, which courts have ruled can range from 5% to 100% of the arrear amount depending on the circumstances and intent. For a company with monthly EPF liability of ₹2,00,000, even a one-month delay could result in ₹2,000 interest plus potential damages of ₹10,000 to ₹2,00,000.

ESI Contribution Due Date

Employee State Insurance contributions for November 2026 must also be deposited by 15th December 2026. ESI applies to establishments with 10 or more employees (20 in some states) where employees earn up to ₹21,000 per month. The contribution rate is 3.25% from employer and 0.75% from employee on gross wages.

Non-compliance attracts interest at 12% per annum plus potential prosecution under ESI Act 1948, which can lead to imprisonment up to 3 years and fines up to ₹10,000. ESI authorities have become increasingly strict in enforcement, making timely compliance essential.

Professional Tax Payment

States levying professional tax (Maharashtra, Karnataka, West Bengal, Gujarat, etc.) require monthly payment by specific dates, typically between 15th and 30th of the following month. Check your state-specific deadline, but most require November 2026 professional tax payment by 15th December 2026.

MCA Compliance Deadlines for November 2026

The Ministry of Corporate Affairs mandates several critical filings in November 2026, particularly for companies with March 2026 financial year-end.

Annual Filing: Form AOC-4 and Form MGT-7

Companies with financial year ending 31st March 2026 face an absolute deadline of 30th November 2026 (8 months from year-end) for filing:

• Form AOC-4: Annual financial statements including Balance Sheet, Profit & Loss Account, and auditor's report under Section 137 of Companies Act 2013
• Form MGT-7: Annual return containing details of members, directors, meetings, and shareholding pattern under Section 92

One Person Companies (OPCs) and small companies get an extended deadline of 30th December 2026 under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules. Late filing attracts a penalty of ₹100 per day under Section 137(3) and Section 92(5), which can accumulate to substantial amounts.

More critically, directors of companies that fail to file for continuous 3 years face automatic disqualification for 5 years under Section 164(2), preventing them from being appointed as directors in any company.

Form DPT-3: Return of Deposits

Companies that have accepted or renewed deposits must file Form DPT-3 by 30th November 2026 (within 8 months of FY end). This return provides details of all outstanding deposits, maturity dates, and interest payments under the Companies (Acceptance of Deposits) Rules, 2014.

Form ADT-1: Auditor Appointment

Companies appointing auditors in their Annual General Meeting must file Form ADT-1 within 15 days of AGM. For companies holding AGMs in November 2026, this form is due by mid-November depending on the exact AGM date.

Complete November 2026 Compliance Calendar

Here's a consolidated view of all statutory deadlines to help you plan your compliance activities:

Due Date	Compliance Requirement	Applicable To	Late Filing Penalty
7 November 2026	TDS payment for October 2026	All deductors (non-govt)	1.5% interest per month
10 November 2026	GSTR-7 (TDS under GST)	GST TDS deductors	₹50 per day + 18% interest
11 November 2026	GSTR-1 for October 2026	Monthly GST filers	₹50 per day, max ₹5,000
15 November 2026	EPF & ESI for October salary	All employers	12% interest + damages
20 November 2026	GSTR-3B for October 2026	All GST taxpayers	₹50 per day + 18% interest
30 November 2026	Form 24Q, 26Q, 27Q (Q2 FY 26-27)	All TDS deductors	₹200 per day under Sec 234E
30 November 2026	MCA Form AOC-4, MGT-7	Companies (March 2026 YE)	₹100 per day + disqualification
7 December 2026	TDS payment for November 2026	All deductors (non-govt)	1.5% interest per month
15 December 2026	EPF & ESI for November salary	All employers	12% interest + damages
15 December 2026	Advance Tax (3rd installment)	All taxpayers (75% of liability)	1% interest under Sec 234B/234C
20 December 2026	GSTR-3B for November 2026	All GST taxpayers	₹50 per day + 18% interest

Penalty and Interest Implications

Understanding the financial impact of non-compliance helps prioritize your filing schedule. Here's what you risk with delayed compliance:

GST Penalties

Under Section 47 of the CGST Act 2017, late filing of GST returns attracts ₹50 per day (₹25 CGST + ₹25 SGST), reduced to ₹20 per day for nil returns. The maximum late fee is capped at ₹5,000. Additionally, Section 50 levies 18% interest per annum on tax paid after the due date, calculated on a daily basis.

For example, if your November GSTR-3B with ₹1,00,000 tax liability is filed 30 days late, you'll pay ₹1,500 late fee (₹50 × 30 days) plus approximately ₹1,479 interest (₹1,00,000 × 18% × 30/365), totaling ₹2,979 in penalties.

TDS and Income Tax Penalties

Section 234E levies ₹200 per day for late TDS return filing, which can accumulate to substantial amounts. Section 271H provides for penalties between ₹10,000 and ₹1,00,000 for failure to file TDS statements. Interest under Section 201(1A) applies at 1.5% per month on late TDS deposits.

The most severe consequence is expense disallowance under Section 40(a)(ia), which can increase your taxable income by the entire amount paid without proper TDS compliance, potentially resulting in tax demands exceeding the original penalty many times over.

EPF and ESI Penalties

EPF delays attract 12% penal interest and damages under Section 14B, which the Supreme Court has ruled should be imposed in all cases of delay. ESI defaults result in 12% interest plus potential prosecution under Section 85 of the ESI Act, with imprisonment up to 3 years.

MCA Penalties

Companies Act 2013 prescribes ₹100 per day late fees for most forms, charged separately to the company and each officer in default. Director disqualification under Section 164(2) for non-filing of financial statements for 3 continuous years is automatic and extremely damaging to professional reputation.

Best Practices for Compliance Management

To ensure zero-penalty compliance across all statutory requirements, implement these proven strategies:

Create a Master Compliance Calendar

Maintain a centralized calendar with all applicable deadlines across GST, Income Tax, TDS, Payroll, and MCA. Set reminders 7 days and 3 days before each deadline. For November 2026, the critical dates are 7th, 15th, 20th, and 30th.

Reconcile Books Before Month-End

Complete bank reconciliation, vendor reconciliation, and GST input-output matching by 25th of each month. This ensures you have 5-10 days to prepare and file returns without last-minute panic. Use the Bank Statement Analyser to quickly reconcile transactions and identify discrepancies.

Maintain Digital Documentation

Keep digital copies of all challans, return acknowledgments, and supporting documents. For TDS compliance, maintain a register showing deduction date, payment date, challan number, and return filing status. This documentation is crucial during assessments and appeals.

Leverage Technology

Use compliance management software that integrates with GSTN portal, Income Tax e-filing portal, and MCA portal. Automation reduces manual errors and ensures timely filings. The Form 26AS / TDS Fetch Tool helps verify TDS credits automatically.

Engage Professionals

For businesses with complex compliance requirements, engaging chartered accountants and company secretaries ensures expert handling of statutory filings. The cost of professional fees is minimal compared to penalties and reputational damage from non-compliance.

Frequently Asked Questions

What is the GST filing deadline for November 2026?

For November 2026, GSTR-1 (outward supplies) must be filed by 11th December 2026 for monthly filers. GSTR-3B (summary return with tax payment) is due by 20th December 2026. Quarterly filers under QRMP scheme must file GSTR-1 by 13th January 2027 for October-December quarter. Late filing attracts late fees of ₹50 per day (₹20 for nil returns) plus 18% interest on unpaid tax.

When is the TDS payment due date for November 2026?

TDS deducted in November 2026 must be deposited by 7th December 2026 using challan ITNS 281. This applies to all TDS under sections 192 (salary), 194A (interest), 194C (contractors), 194J (professional fees), and others. Government deductors get until 30th of the same month. Late payment attracts 1% to 1.5% interest per month under Section 201(1A) of the Income Tax Act.

What is the deadline for quarterly TDS return filing for Q2 FY 2026-27?

Quarterly TDS returns for Q2 FY 2026-27 (July-September 2026) must be filed by 30th November 2026. Form 24Q is for salary TDS, Form 26Q for non-salary TDS, Form 27Q for TDS on payments to non-residents, and Form 27EQ for TCS. Late filing attracts a penalty of ₹200 per day under Section 234E, with potential disallowance of expenses under Section 40(a)(ia) if returns remain unfiled.

When are EPF and ESI contributions due for November 2026?

EPF (Employees' Provident Fund) and ESI (Employee State Insurance) contributions for November 2026 salary must be deposited by 15th December 2026. This deadline applies to establishments covered under the EPF Act 1952 and ESI Act 1948. Delay in EPF payment attracts 12% interest plus damages under Section 14B. ESI delay results in 12% interest plus possible prosecution under ESI regulations.

What are the MCA filing deadlines in November 2026?

Companies with financial year ending March 2026 must file Form AOC-4 (annual accounts) and Form MGT-7 (annual return) by 30th November 2026, which is 8 months from financial year-end. One Person Companies and small companies get until 30th December 2026. Form DPT-3 for statutory auditor appointment is due within 15 days. Late filing attracts penalties of ₹100 per day, plus additional fees, and potential director disqualification under Section 164(2) of Companies Act 2013.

Conclusion

November 2026 presents a compliance-intensive period with simultaneous deadlines across GST, Income Tax, TDS, Payroll, and MCA filings. The 30th November deadline for quarterly TDS returns and MCA annual filings requires immediate attention, while recurring monthly obligations like GST returns and TDS payments demand consistent monitoring. Proactive planning, systematic reconciliation, and leveraging technology are essential to avoid penalties that can range from ₹200 daily charges to director disqualification. Mark these dates in your calendar, prepare documentation in advance, and consider professional assistance for complex filings. Stay compliant and penalty-free with TaxFetch Tools – your complete income tax automation platform offering calculators, TDS verification, and compliance tracking to simplify your tax journey.