Compliance Deadlines: 7 Nov to 31 Jan (TDS, GST, EPF, ITR, AOC-4)

Compliance Calendar | RegisCorp Consultancy LLP

Reviewed by Indrajeet Sharma, Founder, RegisCorp Consultancy LLP

Updated 7 November 2026. Every date marked as checked below was checked on the government portal named next to it. Dates we could not find on a portal are labelled, so you know which to double-check.

Quick view: key due dates, 7 November to 31 January

Income tax and TDS/TCS

7 November: TDS/TCS payment. The Income Tax e-filing calendar lists 7 November 2026 as the due date to deposit tax deducted or collected in October. The same day carries Form 127, the buyer's declaration for obtaining goods without TCS, and the monthly deposit of securities and commodities transaction tax. Late deposit attracts interest on the tax; see our TDS return filing service if a deposit was missed.

14 and 15 November: certificates. Form 132 (TDS certificate for September) is due on 14 November. On 15 November the portal lists the Q2 (July to September) certificates: Form 131 for non-salary TDS and salary or pension TDS, and Form 133 for TCS. Employers should also reconcile salary TDS before issuing Form 16 and payroll TDS statements.

21 November: ITR for audit cases. For Assessment Year 2026-27, the portal lists 21 November 2026 as the due date for returns by companies, non-corporate assessees whose books must be audited, and partners of audited firms, where there is no international or specified domestic transaction. Our earlier post on the ITR audit-case extension explains the background. Tax audit support is on our tax audit assistance page and return filing on business income tax return filing.

30 November: transfer pricing cases. Returns for assessees who must furnish a report under section 92E are due on 30 November 2026 per the portal calendar.

15 December: advance tax. The third instalment of advance tax is due on 15 December 2026. Work out the amount with our advance tax calculation service or the free calculators on our tools page.

31 December: belated return and foreign assets scheme. The portal lists 31 December 2026 for belated returns for AY 2026-27. The income tax homepage also shows 31 December 2026 as the last date to declare under the Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (Form 1). A belated return carries late fees and interest, so file by 21 November if you can.

GST due dates

The GST portal's own "Upcoming Due Dates" list gives these dates for the October 2026 tax period:

• GSTR-7 and GSTR-8: 10 November
• GSTR-1 (monthly filers): 11 November
• IFF, GSTR-5, GSTR-6: 13 November
• GSTR-3B (monthly filers) and GSTR-5A: 20 November
• QRMP quarterly filers (October to December): GSTR-1 on 13 January 2027; GSTR-3B on 22 or 24 January 2027 depending on state; CMP-08 on 18 January 2027

We found no due-date extension notice on gst.gov.in as of 4 November 2026. Late fees and interest rules are in our GST return filing service and in GST due dates, late fees and QRMP.

Two portal updates to note: the GST portal announced a revision to e-way bill and consolidated e-way bill numbering formats from 1 January 2027, and GSTR-9 and GSTR-9C for FY 2025-26 became available on the portal from 8 October 2026. The annual return is customarily due on 31 December; we did not find a separate date notice, so confirm on the portal before relying on it. Help with the annual return is on our GSTR-9 page.

ROC: AOC-4, MGT-7 and CRA-4

The Ministry of Corporate Affairs published General Circular 05/2026 on 24 October 2026. It allows companies to file AOC-4 (including its CFS, XBRL and NBFC variants) for FY 2025-26 up to 31 December 2026, and MGT-7 and MGT-7A up to 31 January 2027, without additional fees. General Circular 06/2026 of 27 October 2026 gives the same relief, up to 31 December 2026, for CRA-4 (cost audit report in XBRL).

Two points from the circular matter. First, it does not extend the time for holding AGMs, and companies that miss the statutory AGM timeline remain liable under the Act. Second, filings made after the circular's validity attract the full fees, including additional fees. Our post on the MCA extension, the guide to AOC-4 and MGT-7 due dates and company annual compliance calendar walk through the forms.

EPF and ESIC

Employers pay EPF and ESIC contributions and file the monthly return by the 15th of the following month. That is the statutory rule, and it is the date in your example, but we did not find it on a government calendar page, so check your unified portal or ESIC portal for any change. Details are on our EPF return filing and ESI return filing pages.

POSH and annual labour filings

These are the dates we could not confirm on a single official page, so we are not stating one.

• POSH annual report: the Internal Committee must prepare an annual report each calendar year and give it to the employer and the District Officer, and the Companies (Accounts) Rules require a disclosure in the board's report. The date for the District Officer filing is set by the state, so check yours. See POSH annual report and POSH compliance services.
• Annual returns for contract and inter-state migrant workmen: the four Labour Codes now sit over the older laws, and returns and due dates depend on the state rules and the Shram Suvidha portal. Confirm the current form and date before filing. Start with our contractor labour compliance page.

What to do this week

1. Deposit October TDS/TCS today and keep the challan.
2. File GSTR-1 by 11 November and GSTR-3B by 20 November.
3. Pay EPF and ESIC by 15 November.
4. Close the books for audit cases so the ITR can be filed by 21 November.
5. Plan AOC-4 before 31 December and MGT-7 or MGT-7A before 31 January.

Not sure which of these apply to you? WhatsApp us on 9251044653 or write to info@regiscorp.co.in, and we will map your calendar for free. This post is general information, not legal or tax advice; always confirm dates on the official portal before filing.