November and December 2026 Tax Deadlines: Audit ITR on 21 November, ITC by 30 November, Advance Tax and the 31 December List

The last two months of 2026 carry more tax deadlines than any other stretch, from the 21 November ITR date to the 31 December belated return cutoff.

Last December, a Junagadh trader with a loss from a bad cotton season missed the 31 December cutoff for his belated return. The loss could no longer be carried forward, his GST annual return was filed late with fees, and the advance tax interest had been running since September. Each deadline was simple on its own; together they cost him more than a year's accounting fee.

This guide puts every major income tax, GST, TDS and company law date from November and December 2026 in one place, with what each one costs if you miss it.

In short: Businesses that need a tax audit must file their returns for AY 2026-27 by 21 November 2026. The last date to claim missed GST input tax credit for 2025-26, and to issue credit notes for that year, is 30 November 2026. Companies that held their AGM on 30 September file the annual return by 29 November. The third advance tax instalment, taking the total to 75% of the year's tax, is due on 15 December. And 31 December is the last date for belated and revised returns for AY 2026-27, the GST annual return for 2025-26, and the FAST-DS foreign asset disclosure scheme. Monthly GST, TDS, PF and ESIC dates run alongside.

Our team handles every filing on this list, as one-time work or under a monthly retainer. The details are at the end of this guide.

November 2026

• 7 November: TDS and TCS deducted in October to be deposited.
• 11 November: GSTR-1 for October, for monthly filers.
• 13 November: IFF for October, optional for quarterly filers.
• 15 November: PF and ESIC for October; TDS certificates, other than for salary, for the July to September quarter.
• 20 November: GSTR-3B for October, for monthly filers.
• 21 November: income tax return for AY 2026-27 for businesses and professionals whose accounts need a tax audit, as extended by the CBDT. See the extended audit and ITR dates.
• 25 November: GST payment for October in PMT-06, for quarterly filers.
• 29 November: annual return MGT-7 or MGT-7A, for companies that held their AGM on 30 September. See private limited company annual compliance.
• 30 November: last date to claim missed input tax credit for 2025-26, and to issue or report credit notes for that year. See GST input tax credit and the 16(4) deadline.

December 2026

• 7 December: TDS and TCS deducted in November to be deposited.
• 11 December: GSTR-1 for November, for monthly filers.
• 15 December: third advance tax instalment, bringing the total paid to 75% of the year's tax. PF and ESIC for November. See advance tax due dates.
• 20 December: GSTR-3B for November, for monthly filers.
• 31 December: belated and revised income tax returns for AY 2026-27. See missed the ITR deadline.
• 31 December: GSTR-9 and GSTR-9C for 2025-26. See GSTR-9 and GSTR-9C.
• 31 December: last date of the FAST-DS 2026 scheme for undisclosed foreign assets. See FAST-DS 2026.
• 31 December: Annual Performance Report for Indian residents holding overseas direct investment.

What missing each one costs

• Audit-case ITR after 21 November: late fee, interest on unpaid tax, and losses that cannot be carried forward.
• Belated return after 31 December: no return can be filed for AY 2026-27 except an updated return, which costs additional tax on top of the tax due.
• ITC after 30 November: the credit for 2025-26 is lost for good.
• Advance tax short on 15 December: interest at 1% a month on the shortfall, until it is paid.
• GST returns: daily late fees and 18% interest on tax paid late, and GSTR-1 is blocked while the previous month's GSTR-3B is pending.
• TDS: interest from the date of deduction, a fee for each day the return is late, and the expense can be disallowed.
• Company annual return: an additional fee of Rs 100 a day per form, and director disqualification if filings are missed for three years.

Back to the trader. This year his accountant has a single calendar: the tax audit and return by 21 November, a credit check of 2025-26 purchases against GSTR-2B before 30 November, advance tax worked out before 15 December, and the GST annual return filed well before 31 December. Nothing on it is difficult; it simply has to be done on time.

How we help

• Tax audits and returns for audit cases by 21 November
• ITC reconciliation for 2025-26 before the 30 November cutoff
• Advance tax estimates before 15 December
• Belated and revised returns, GSTR-9 and GSTR-9C by 31 December
• Monthly GST, TDS, PF and ESIC filings
• Company annual returns and FAST-DS disclosures

Gadhia Associate has been in practice since 2007 and has handled work for over 7,000 clients, with a 5.0 Google rating from more than 100 reviews. Businesses from Junagadh, Rajkot, Jamnagar, Morbi and Gondal come to our Junagadh office, where same-day appointments are available. Most filings can be handled online for clients anywhere in India. A monthly accounting retainer keeps every date on this list covered.

Not sure which of these dates apply to you? Send us your PAN and GSTIN and we will tell you this week. Call or WhatsApp +91 82005 28355, or message us on WhatsApp. The first consultation is free.

Frequently asked questions

What is the last date for ITR for audit cases for AY 2026-27?

21 November 2026, as extended by the CBDT.

What is the last date to claim GST input tax credit for 2025-26?

30 November 2026, or the date you file the annual return for 2025-26 if that is earlier.

When is the third advance tax instalment due?

15 December 2026, by when 75% of the year's tax should have been paid.

What is the last date for a belated or revised ITR for AY 2026-27?

31 December 2026.

When is GSTR-9 for 2025-26 due?

31 December 2026, along with GSTR-9C where it applies.

What is the due date of MGT-7 for companies?

Within 60 days of the AGM, so 29 November 2026 for an AGM held on 30 September.

Position as of 19 October 2026. Due dates can be extended by the CBDT, CBIC or MCA; check for any extension before relying on a date, and take advice on which dates apply to you.