Compliance Calendar for the month of May – 2025

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.