Multi-Regulatory Compliance Calendar — November 2026

November carries forward the AGM's paperwork trail into its second wave — the Annual Return filings (Form MGT-7/MGT-7A, MGT-8) due 60 days from the AGM, alongside the half-yearly reconciliation of share capital (PAS-6). It is also the month the AIF's half-yearly reporting cycle turns over, with the benchmarking report and liquidation-scheme performance reporting for the half-year ending 30 September falling due, and the month Stock Brokers, Clearing Members, and Depository Participants file their half-yearly net worth certificates, internal audit reports, and Risk Based Supervision data with the exchanges and depositories. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Listed Entities, Stock Brokers, Depositories), Corporate Law, SEZ/STPI, and labour law that falls in November 2026.

To get a printable document of this calendar please click on this link if the link does not open please copy paste it in your browser https://ktmckzwwwtfvsphgktxq.supabase.co/storage/v1/object/public/media/2026/1784721364969-11-nov.pdf

November 2026

05 November 2026 (Thursday)

• SEZ Monthly Performance Report (MPR) for October, 2026. Applicability: Units/Developers located in SEZ. Reference: Rule 22, SEZ Rules 2006 r.w. Form I
• Monthly report to SEBI (including vault specifications and related operational data) — by 5th of the following month. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter IV, Annexure N

07 November 2026 (Saturday)

• Deposit of TDS/TCS for October, 2026 to the credit of Central Government — non-Government deductors. Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025
• Deposit of tax deducted/collected for October, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025
• ECB-2 Return for October, 2026 (External Commercial Borrowings). Applicability: Borrowers with outstanding External Commercial Borrowings. Reference: Master Direction — External Commercial Borrowings, Trade Credits and Structured Obligations
• NBS-6 (Monthly Return) for October, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Monthly Return on Important Financial Parameters for October, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023

08 November 2026 (Sunday)

• Payment of Bonus for FY 2025-26, within 8 months of the close of the accounting year. Applicability: Establishments covered under the Payment of Bonus Act, 1965. Reference: Section 19, Payment of Bonus Act 1965

10 November 2026 (Tuesday)

• GSTR-7 for November, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for November, 2026. Applicability: E-commerce operators liable to collect TCS. Reference: Section 52, CGST Act 2017 r.w. Rule 67
• GST SRM-II (monthly return, pan masala/tobacco special procedure) for November, 2026. Applicability: Manufacturers of pan masala/tobacco products under special procedure. Reference: Notification 4/2024-CT r.w. Rule 162
• SEZ — Softex Export Realisation Form (SERF) for October, 2026. Applicability: IT/ITES units in SEZ engaged in service exports. Reference: STPI/SEZ administrative guidelines r.w. RBI reporting requirements
• STPI — Softex Export Realisation Form (SERF) for October, 2026. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly. Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for October, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023

11 November 2026 (Wednesday)

• GSTR-1 (outward supplies) for October, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59
• ESIC Half-Yearly Return for the contribution period April 2026–September 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 26, ESI (General) Regulations 1950

13 November 2026 (Friday)

• GSTR-1/IFF (Invoice Furnishing Facility) for October, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for November, 2026. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for November, 2026. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

14 November 2026 (Saturday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in September, 2026 — within 15 days from the due date of the Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025
• Benchmarking Report for the half-year ending 30 September 2026, within 45 days of half-year end. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 16.3.3 (Fund Manager to SEBI)
• Reporting of performance of Liquidation Scheme, within 45 days from the end of the half-year ending 30 September (within six months from the end of the half-year ending 31 March). Applicability: AIF Category I/II/III. Reference: Master Circular, Para 23.1.14 (Manager to Performance Benchmarking Agency)
• Submission of Deviations or Variations (Quarterly). Applicability: All Listed Entities. Reference: Regulation 32, SEBI (LODR) Regulations 2015
• Financial Results (Quarterly). Applicability: All Listed Entities. Reference: Regulation 33, SEBI (LODR) Regulations 2015

15 November 2026 (Sunday)

• Quarterly certificate of non-salary TDS (Form No. 131) for the quarter ending September, 2026 — within 15 days from the due date of the Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025
• Quarterly TCS certificate (Form No. 133) for the quarter ending September, 2026 — within 15 days from the due date of the Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025
• NBS-4B (Monthly Return) for November, 2026. Applicability: NBFC-Deposit Taking; NBFC-NDSI with asset size > Rs.500 crore; group NBFCs with combined asset size ≥ Rs.500 crore; NBFC-Factors; NBFC-CICs; NBFC-ND with asset size Rs.100–500 crore (excl. NBFC-NOFHCs). Reference: RBI Master Direction — NBFC SBR Directions, 2023
• Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions, within 15 days from the end of each month. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories)
• Reporting of all cash transactions, including cross-border wire transfers, within 15 days of the succeeding month. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director)
• Internal Audit report to Depository for the half-year ending 30 September 2026. Applicability: Depository Participants (DPs) registered with NSDL/CDSL. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.8.1.2 r.w. SEBI (Depositories and Participants) Regulations, 2018
• PF (Provident Fund) payment for October, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952
• ESIC (Employees' State Insurance) contribution payment for October, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950
• Maharashtra PTRC — Profession Tax return for November, 2026. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975

20 November 2026 (Friday)

• GSTR-3B for October, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for November, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

29 November 2026 (Sunday)

• Form MGT-7/MGT-7A (Annual Return), within 60 days of the AGM. Applicability: All companies (MGT-7A for small companies/OPC). Reference: Section 92(1), Companies Act 2013 r.w. Rule 11, Companies (Management and Administration) Rules 2014
• Form MGT-8 (certification of Annual Return by PCS), filed along with MGT-7. Applicability: Companies with paid-up share capital ≥ Rs.10 crore or turnover ≥ Rs.50 crore. Reference: Section 92(2), Companies Act 2013
• Form PAS-6 — half-yearly reconciliation of share capital audit report for April–September 2026. Applicability: Unlisted public companies; private companies excluding small companies; Section 8 companies with share capital. Reference: Section 29, Companies Act 2013 r.w. Rule 9A/9B
• Reports to investors covering financial information of investee companies and material risks — concentration, foreign exchange, leverage, realization, strategy, reputation, and extra-financial (ESG) risk at fund and investee company levels — within 60 days of quarter-end. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 22(h) (Fund Manager to Investors)
• Net worth certificate to Stock Exchange for the half-year ending 30 September 2026, within 60 days of half-year end. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992
• Half-yearly Risk Based Supervision (RBS) data submission to Stock Exchange for the half-year ending 30 September 2026. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992

30 November 2026 (Monday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for October, 2026. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025
• Return of income (ITR) for Tax Year 2025-26 — assessees/partners where Section 172 provisions apply. Applicability: Assessees covered under Section 172 of the Income-tax Act 2025. Reference: Section 263(1)(c) Table Sl.No.1, Income-tax Act 2025
• SEZ — SOFTEX filing for software/IT services exported electronically in October, 2026. Applicability: Units in SEZ exporting software/IT services electronically. Reference: STPI/SEZ SOFTEX guidelines r.w. FEMA reporting norms
• STPI — SOFTEX filing for software/IT services exported electronically in October, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• NAV calculation independence and valuation requirement — Category III AIFs must ensure NAV calculation is independent from the fund management function, disclosed to investors at intervals not longer than a quarter (close-ended) or a month (open-ended); investments in unlisted securities and listed debt securities must be valued by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 23(3)
• Internal Audit report to Stock Exchange for the half-year ending 30 September 2026. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 9 August 2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992

---

How We Help

November closes out the AGM's paperwork trail with the Annual Return filings, carries the AIF's half-yearly benchmarking, liquidation-scheme, and investor-risk reporting round, and brings the Stock Broker and Depository Participant half-yearly certifications due to the exchanges and depositories — alongside the regular monthly GST, NBFC, and TDS/TCS cycle. At Anuj Desai & Associates, we track every one of these obligations against the entity's specific registration category, prepare the filings well ahead of the deadline, and manage the submissions directly with the regulator. If November's filing load is more than your team wants to track in-house, get in touch with our compliance desk.