Compliance Calendar

A compliance calendar tracks every statutory deadline under GST, income tax, MCA, PF, and ESI. Key monthly dates include TDS deposit by the 7th, GSTR-1 by the 11th or 13th, GSTR-3B by the 20th to 24th, PF and ESI by the 15th, and PF return by the 25th. November is particularly important because it locks the prior financial year's GST adjustments under section 16(4) by the 30th. Annual ROC filings AOC-4, MGT-7, and ADT-1 also fall in this window.

Mayank Wadhera

Published: 9 Nov 2022

Updated: 16 May 2026

4 min read

A compliance calendar is the operational backbone of every finance team in India. With overlapping deadlines under GST, income tax, MCA, PF, ESI, and labour law, missing even one date triggers late fees, interest, and reputational damage. November is particularly intense because it carries the final cut-off for prior-year GST adjustments under section 16(4), making proactive scheduling indispensable for FY 2026-27.

Why a compliance calendar matters

Regulators have moved from paper-based filings to real-time portals — GSTN, e-filing portal, MCA V3, EPFO unified portal, and TRACES. Each portal has its own clocks, late-fee structures, and analytics. A consolidated calendar lets you forecast cash outflow for taxes, coordinate finance and HR for PF / ESI / TDS, and avoid the common trap of one team assuming another has filed.

Key recurring dates every month

7th — TDS / TCS deposit for the previous month (except March, which is 30 April).
10th — GSTR-7 (TDS under GST) and GSTR-8 (TCS by e-commerce operators).
11th — GSTR-1 for monthly filers.
13th — GSTR-1 for QRMP scheme (quarterly).
15th — PF and ESI deposit; advance tax instalments in June, September, December, and March.
20th — GSTR-3B for monthly filers and IFF for QRMP.
22nd / 24th — GSTR-3B for QRMP filers (state-wise).
25th — PF return filing.
30th — TDS certificates issuance and TCS challans.

Critical November cut-offs

November carries the most consequential GST cut-off of the year. By 30 November, taxpayers must complete all amendments, credit-note reporting, and ITC claims pertaining to the prior financial year under sections 16(4), 34(2), and 37(3). After this date, the GST portal locks those return periods. November is also the month for filing income tax returns by taxpayers requiring audit under section 44AB (where the due date falls in this window per Finance Act 2026).

MCA and ROC filings in November

Form AOC-4 — Filing of financial statements with ROC, due within 30 days of the AGM.
Form MGT-7 / MGT-7A — Annual return, due within 60 days of the AGM.
Form ADT-1 — Auditor appointment intimation within 15 days of the AGM.
Form DIR-3 KYC — Annual director KYC by 30 September; if missed, deactivation penalty of ₹5,000 applies.

Income tax compliance windows

Apart from the audit case ITR filings, November sees the issuance of TDS certificates (Form 16A) for Q2 deductions and the deposit of advance tax for Q3 by 15 December. If you operate in foreign exchange, ensure Form 15CA / 15CB filings are current. Foreign Bank and Financial Accounts (FBAR-equivalent disclosures in Schedule FA) require pre-emptive reconciliation before the ITR filing in subsequent months.

Best practices for compliance calendar management

Maintain a master spreadsheet with portal logins, due dates, responsible owner, and amount estimates.
Use automated reminders 5 days and 1 day before each deadline.
Reconcile bank, books, and portal data weekly to avoid month-end surprises.
Keep DSC and EVC tokens valid; renew at least 60 days before expiry.
Archive challans and acknowledgements monthly in a shared folder.

Quarter-end and annual events that overlap with November

November is more than a regular monthly cycle — it sits at the intersection of three quarter-end and year-end events. First, Q2 TDS certificate issuance (Form 16A) for the quarter ending September must be completed by 15 November. Second, advance tax for Q3 is due by 15 December, requiring computations and cash planning to begin in November. Third, the section 16(4) GST cut-off for prior-year ITC and amendments closes on 30 November, demanding a final reconciliation push.

For listed companies, November is also a SEBI quarterly disclosure window — quarterly financials, related-party transaction disclosures, and corporate governance reports under LODR. Stock exchange filings have their own deadlines tied to board meeting dates. Treasury and CFO teams should plan board meetings in late October or early November so disclosures fit comfortably within SEBI timelines.

Additionally, charitable trusts seeking section 80G renewal or fresh registration use this window to align Form 10A / 10AB filings with their financial year. Foreign-funded entities under FCRA face quarterly intimation requirements that overlap with November filings. Building this overlay into the compliance calendar reduces last-minute scramble.

Conclusion

Treat the compliance calendar as a non-negotiable operating ritual. November in particular demands precision because it locks the prior financial year's GST window. Schedule the dates, assign owners, and review weekly — and you'll avoid the cascade of interest, late fees, and notices that follows missed deadlines in FY 2026-27.

Frequently Asked Questions

When is GSTR-3B due each month?

GSTR-3B is due by the 20th of the following month for monthly filers. Under the QRMP scheme it is due quarterly, on the 22nd or 24th, depending on the state.

What is the November 30 GST cut-off?

By 30 November of the following financial year, taxpayers must complete all amendments, credit notes, and ITC claims for the prior year under sections 16(4), 34(2), and 37(3) of the CGST Act.

When is TDS due to be deposited?

TDS deducted in a month must be deposited by the 7th of the following month, except for March where the due date is 30 April.

When are MCA annual filings due?

Form AOC-4 is due within 30 days of the AGM and Form MGT-7 within 60 days. For most companies, this places the deadline in October or November.

What happens if PF is paid after the 15th?

Late PF deposits attract interest at 12% per annum under section 7Q of the EPF Act and damages from 5% to 25% under section 14B, depending on delay duration.