India Compliance Diary (November 2026 – January 2027)
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India Compliance Diary (November 2026 – January 2027)
Businesses operating in India are required to comply with a wide range of statutory obligations covering Income Tax, GST, Corporate Laws, Labour Laws, RBI regulations, and other regulatory requirements throughout the financial year. As we enter November 2026, several important compliance deadlines are scheduled that demand timely attention from taxpayers, companies, professionals, and business owners.
A proactive compliance approach, supported by proper record-keeping, periodic reconciliations, and advance planning, can help organizations meet their regulatory obligations efficiently while avoiding interest, penalties, additional fees, and compliance-related disruptions. Businesses should regularly review upcoming due dates and ensure that all necessary documentation, returns, and payments are prepared well in advance to facilitate smooth and timely compliance.
The following India Compliance Diary for November 2026 to January 2027 highlights the key statutory deadlines and regulatory developments that businesses should track as part of their compliance calendar
Key Compliance Dates
| Due Date | Area | Authority | Compliance Requirement / Action Item |
| 31 Oct 2026 | Income Tax | Income Tax Department | File Q2 TDS/TCS Returns (Forms 24Q, 26Q, 27Q & 27EQ) for quarter ended September 2026. Late filing fee u/s 234E may apply. |
| 1 Nov 2026 | GST | CBIC / GSTN | Input Service Credit becomes eligible for Inverted Duty Structure Refunds. Recompute refund claims to include eligible input service credits. |
| 1 Nov 2026 | Income Tax | Income Tax Department | Issue Interest Certificate under Section 80TTB by specified institutions. |
| 15 Nov 2026 | Income Tax | Income Tax Department | Issue TDS Certificates (Form 16A) for Q2 FY 2026-27. |
| 21 Nov 2026 | Income Tax | Income Tax Department | Due date for payment of Advance Tax Installment for FY 2026-27. |
| 21 Nov 2026 | Income Tax | Income Tax Department | Extended due date for filing Audited Income Tax Returns (ITR) for AY 2026-27. |
| 30 Nov 2026 | Income Tax | Income Tax Department | Due date for filing Tax Audit Report u/s 44AB and Transfer Pricing Report (Form 3CEB). |
| 29 Nov 2026 | MCA | ROC | File MGT-7 / MGT-7A for companies whose AGM was held on 30 September 2026. |
| 2–4 Dec 2026 | RBI | Reserve Bank of India | Meeting of the Monetary Policy Committee (MPC). |
| 15 Dec 2026 | Income Tax | Income Tax Department | Pay 3rd Installment of Advance Tax (up to 75%/100% cumulative liability, as applicable). |
| 30 Dec 2026 | IBBI | Insolvency and Bankruptcy Board of India | Last date for filing Half-Yearly Return by Insolvency Professionals. |
| 31 Dec 2026 | GST | GST Department | File GSTR-9 & GSTR-9C (Annual GST Return & Reconciliation Statement) for FY 2025-26. |
| 31 Dec 2026 | MCA | MCA / ROC | Last date for filing AOC-4, AOC-4 XBRL, AOC-4 CFS & CRA-4 without additional fees. |
| 31 Dec 2026 | MCA | MCA | File CSR-2 Report and Belated/Revised Income Tax Returns, wherever applicable. |
| 1 Jan 2027 | GST | GSTN | E-Invoicing becomes mandatory for RCM Transactions and Import of Services for taxpayers having turnover exceeding ₹5 crore. |
| 31 Jan 2027 | MCA | ROC | Last date for filing MGT-7 & MGT-7A without additional fees under MCA relaxation scheme. |
| 31 Jan 2027 | Income Tax | Income Tax Department | File Q3 TDS Return. |
| 31 Jan 2027 | Labour Compliance | Labour Ministry | File Annual POSH (Prevention of Sexual Harassment) Report. |
Monthly Recurring Compliance Calendar
| Due Date | Domain | Authority | Compliance Requirement |
| 7th of Every Month | Income Tax | Income Tax Department | Deposit TDS/TCS deducted/collected during the previous month. |
| 11th of Every Month | GST | GST Department | File GSTR-1 (Statement of Outward Supplies) for monthly filers. |
| 15th of Every Month | Labour Laws | EPFO / ESIC | Deposit and file PF & ESI Contributions. |
| 20th of Every Month | GST | GST Department | File GSTR-3B and pay GST liability. |
Business Action Points
- Complete pending ROC filings before the relaxed due dates.
- Review ERP/Accounting Software for RCM self-invoicing and IRN generation requirements effective from 1 January 2027.
- Recompute Inverted Duty Structure Refunds from November 2026 onwards by including eligible Input Service Credits.
- Ensure timely completion of Income Tax, GST, MCA, RBI and Labour Law compliances to avoid interest, penalties and additional fees.
- Avoid last-minute filings during December and January due to potential MCA/GST portal congestion