Compliance Calendar for the month of May –
2025
By: Sukhvinder
Singh Bhatia
Compliances:
TDS/Income Tax
|
Date |
Day |
TDS/Income Tax |
|
07-05-25 |
Wednesday |
1)
Due
date for deposit of Tax deducted/collected for the month of April, 2025 . However, all sum deducted/collected by an office of
the government shall be paid to the credit of the Central Government on the
same day where tax is paid without production of an Income tax Challan. 2)
Collection
and recovery of equalisation levy on specified services in the month of
April, 2025. 3)
Uploading
of declarations received in Form 27C from the buyer in the month of April, 2025. 4)
Securities/Commodities Transaction Tax - Due date for deposit
of tax collected for the month of April, 2025 |
|
15-05-25 |
Thursday |
1)
Issue
TDS Certificates: - Form 16B (Property TDS, Mar’25) - Form 16C (Rent TDS by
individuals/HUF, Mar’25) - Form 16D (Tax on Professional Services or
Contracts by Individuals or HUFs, Mar’25) – Form 16E ((Virtual Digital
Assets, Mar’25) under Sections 194-IA, 194-IB, 194M, 194S. 2)
Form
27EQ - Quarterly statement of TCS deposited for the quarter ending March 31, 2025. |
|
30-05-25 |
Friday |
1)
Form
26QB/ 26QD/26QC/
26QE - Furnishing of challan-cum-statement
in respect of tax deducted under section 194-IA, 194-IB, 194M or 194S in the
month of April’25. 2)
Form
27D - Quarterly TCS certificate in respect of tax collected by any person for
the quarter ending March 31st, 2025. |
|
31-05-25 |
Saturday |
1)
Form
24Q/26Q/27Q/ 26QF
- Quarterly statement of TDS deposited for the quarter ending March 31, 2025. 2)
Return
of tax deduction from contributions paid by the trustees of an approved super
annuation fund. 3)
Form
61A - Furnishing of statement of financial transaction (SFT) under section
285BA(1) for Financial Year 2024-25. 4)
Form
61B - efiling of annual statement of reportable
accounts under section 285BA(1)(k) for calendar year 2024-25. |
Compliances:
GST (Goods and Service Tax)
|
Date |
Day |
GST Related Compliances |
|
10-05-25 |
Saturday |
1)
GSTR-7:
TDS deductors under GST for April 2025. 2)
GSTR-8:
TCS collectors (e-commerce operators) for April 2025. |
|
11-05-25 |
Sunday |
1)
GSTR-1
(Monthly): For April 2025 (turnover > ₹5 crore or not opted for QRMP
scheme) |
|
13-05-25 |
Tuesday |
1)
GSTR-6:
Input Service Distributors for April 2025. 2)
GSTR-5
by NRIs for April 2025. 3)
IFF
(Optional) for opted for QRMP scheme. |
|
20-05-25 |
Tuesday |
1)
GSTR-3B
(Monthly): For April 2025 (turnover > ₹5 crore or not opted for QRMP
scheme). 2)
GSTR-5A : OIDAR service providers for April 2025 |
|
25-05-25 |
Sunday |
1)
PMT-06:
Monthly GST payment under QRMP scheme for April 2025. |
|
28-05-25 |
Wednesday |
1)
GSTR-11:
UIN holders for refund claims on purchases in April 2025 |
Compliances:
PF/ESI
|
Date |
Day |
PF/ESI |
|
15-05-25 |
Thursday |
1)
PF
& ESI Contribution: Payment and return filing for April 2025. |
Compliances:
ROC/MCA (Company Law)
|
Date |
Day |
ROC/MCA |
|
30-05-25 |
Friday |
1)
Form PAS-6: Reconciliation
of Share Capital Audit Report (half-yearly) for unlisted public companies
(for October 2024 - March 2025). Due within 60 days from March 31, 2025. |
