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Compliance Calendar May 2025 compiles the compliances for the month of May 2025 as per Income Tax, GST , PF and ESI Laws.
Compliances as per Income Tax Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 07-05-2025 | Due Date for deposit of Tax Collected. | Challan – 281 | All Tax Collectors | Apr-25 |
| 07-05-2025 | Due Date for deposit of Tax Deducted. | Challan – 281 | All Tax Deductors | Apr-25 |
| 15-05-2025 | Due date for Quarterly statement of TCS deposited | Form 27EQ | All Taxpayers who are required to deduct TDS | Jan 25 – Mar 25 |
| 30-05-2025 | Submission of a statement by non-resident having a liaison office in India | Form No. 49C | Non-Residents operating Liaison Offices in India | F.Y 2024 – 25 |
| 31-05-2025 | Due date for Quarterly statement of TDS deposited | Form 24Q, 26Q | All Taxpayers who are required to deduct TDS | Jan 25 – Mar 25 |
| 31-05-2025 | Due date for filing of Statement of Financial Transactions (SFT) | Form 61A | Financial institutions, including banking companies and co-operative banks, Credit card issuing entities and A Non-Banking Financial Company (NBFC). | F.Y 2024 – 25 |
Compliances as per GST Act
| Due Date | Particulars | Forms | Applicable to | Reporting Period |
|---|
| 10-05-2025 | Return for TDS under GST | GSTR – 7 | Government Authorities | Apr-25 |
| 10-05-2025 | Return for Details of Supplies and the amount of tax collected | GSTR – 8 | E-Commerce Operator | Apr-25 |
| 11-05-2025 | Due date for filing of Summary Return of Outward Supplies. | GSTR – 1 | Taxpayers with Annual Turnover exceeding Rs. 5 crores. | Apr-25 |
| 11-05-2025 | Due date for filing of Summary Return of Outward Supplies. | GSTR – 1 | Taxpayers with Annual Turnover less than Rs. 5 crores and not opted for QRMP Scheme | Apr-25 |
| 13-05-2025 | Optional due date for furnishing statement of Outward Suppliers | GST-IFF | Taxpayers with Annual Turnover less than Rs. 5 crores and opted for QRMP Scheme | Apr-25 |
| 13-05-2025 | Return for details of ITC Received and Distribution | GSTR – 6 | Input Service Distributors | Apr-25 |
| 20-05-2025 | Due date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5 | Non-Resident Taxable Persons | Apr-25 |
| 20-05-2025 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | Taxpayers with Annual Turnover exceeding Rs. 5 crores. | Apr-25 |
| 20-05-2025 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | Taxpayers with Annual Turnover less than Rs. 5 crores and not opted for QRMP Scheme | Apr-25 |
| 20-05-2025 | Due date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5A | OIDAR Service Providers | Apr-25 |
Compliances as per Companies Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 30-05-2025 | Due date for filing half-yearly ‘Reconciliation of Share Capital Audit Report’ form | Form PAS-6 | Unlisted public companies | Oct 24 – Mar 25 |
| 30-05-2025 | Due date for filing Annual Return for LLPs | Form LLP 11 | Limited Liability Partnership (LLP) | F.Y 2024 – 25 |
Compliances as per ESI Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 15-05-2025 | Deposit of E.S.I.C Contributions | Through ESIC Portal | Entities registered with ESIC Authorities | Apr-25 |
Compliances as per PF Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 15-05-2025 | Deposit of Provident Fund Contributions | Through EPFO Portal | Entities registered with PF Authorities | Apr-25 |
