Compliance Calendar May 2026 | GST & Income Tax Due Dates
All statutory deadlines for May 2026 — GST returns, TDS deposits, Q4 TDS returns, EPF/ESIC contributions, and more. Updated and verified.
May 2026 is one of the heavier months on the compliance calendar. The 31st May deadline for Q4 TDS returns (covering January–March 2026, the last quarter under the Income Tax Act 1961) makes it critical for all deductors to plan ahead. Alongside the usual monthly GST filings and EPF/ESIC contributions, tax professionals and finance teams need to keep close track of the converging deadlines this month.
This calendar covers all compliance obligations under the Income Tax Act 2025 (applicable from 1 April 2026), GST law, the Employees’ Provident Funds Act, and the ESI Act. Where due dates fall on weekends or gazetted holidays, the effective date may be extended by official notification — always cross-check on the relevant government portal before filing.
⚡ Key Dates at a Glance — May 2026
Download the Compliance Calendar – May 2026 in PDF for offline reference and team sharing.
📥 Download PDFComplete Compliance Calendar — May 2026
| Due Date | Compliance | Act | Form / Return | Applicable To | Period |
|---|---|---|---|---|---|
| 07-05-2026 | Due date for deposit of Tax Collected at Source | IT Act 2025 | Challan 281 | All Tax Collectors | Apr-26 |
| 07-05-2026 | Due date for deposit of Tax Deducted at Source | IT Act 2025 | Challan 281 | All Tax Deductors (non-Govt) | Apr-26 |
| 10-05-2026 | Due date for filing TDS return under GST | GST | GSTR-7 | Government Authorities (GST deductors) | Apr-26 |
| 10-05-2026 | Due date for filing return of outward supplies and TCS collected | GST | GSTR-8 | E-Commerce Operators | Apr-26 |
| 11-05-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover exceeding ₹5 crores | Apr-26 |
| 11-05-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover up to ₹5 crores not opted for QRMP Scheme | Apr-26 |
| 13-05-2026 | Due date for filing return for details of ITC received and distribution | GST | GSTR-6 | Input Service Distributors | Apr-26 |
| 13-05-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-5 | Non-Resident Taxable Persons | Apr-26 |
| 15-05-2026 | Due date for deposit of ESIC Contributions | ESI Act | ESIC Portal | Entities registered with ESIC Authorities | Apr-26 |
| 15-05-2026 | Due date for deposit of EPF Contributions | EPF Act | EPFO Portal | Entities registered with EPFO Authorities | Apr-26 |
| 15-05-2026 | Due date for Quarterly Statement of Tax Collected at Source | IT Act 1961 | Form 27EQ | All Tax Collectors | Jan–Mar 2026 (Q4) |
| 20-05-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover exceeding ₹5 Crores | Apr-26 |
| 20-05-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover up to ₹5 Crores not opted for QRMP Scheme | Apr-26 |
| 20-05-2026 | Due date for filing return for OIDAR service providers | GST | GSTR-5A | OIDAR Service Providers | Apr-26 |
| 30-05-2026 | Due date for filing Annual Return of LLP | LLP Act | LLP Form 11 | All Limited Liability Partnerships | FY 2025-26 |
| 30-05-2026 | Due date for issue of Certificate of Tax Collected at Source | IT Act 1961 | Form 27D | All Tax Collectors | Jan–Mar 2026 (Q4) |
| 30-05-2026 | Due date for filing Challan-cum-statement for TDS u/s 393(1) — Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 141 | Any Person (buyer / payer) | Apr-26 |
| 31-05-2026 | Due date for filing Annual Statement of Donors and Donations Received | IT Act 1961 | Form 10BD | Charitable Organisations u/s 80G or 35 | FY 2025-26 |
| 31-05-2026 | Due date for issue of Certificate of Donations / Contributions | IT Act 1961 | Form 10BE | Charitable Organisations u/s 80G or 35 | FY 2025-26 |
| 31-05-2026 | Due date for filing Annual Statement of Specified Financial Transactions or Reportable Accounts | IT Act 1961 | Form 61A, 61B | Reporting Entities u/s 285BA | FY 2025-26 |
| 31-05-2026 | Due date for online application by trust / institution to apply income of previous year in the next year or in future | IT Act 1961 | Form 9A | Charitable Trusts (ITR due date 31 Jul) | FY 2025-26 |
| 31-05-2026 | Due date for furnishing Statement to accumulate income for future application u/s 10(21) or 11(1) | IT Act 1961 | Form 10 | Charitable Trusts (ITR due date 31 Jul) | FY 2025-26 |
| 31-05-2026 | ⚠ Due date for Quarterly TDS Returns (Q4 FY 2025-26) | IT Act 1961 | Form 24Q, 26Q, 27Q | All Tax Deductors / Collectors | Jan–Mar 2026 (Q4) |
Income Tax Act 2025 — Note for Deductors: From 1 April 2026, TDS obligations are governed by Section 393 of the Income Tax Act 2025. Deductors must quote the relevant table item under Section 393 (not old section numbers like 194C or 194J) for payments made on or after 1 April 2026. TDS rates and monetary thresholds remain unchanged. The Q4 returns due on 31st May 2026 cover deductions made under the old Act (Jan–Mar 2026) and old section numbering applies for that quarter. All compliances pertaining to periods prior to April 1, 2026 will continue to be governed by the provisions of Income Tax Act, 1961
What’s Due in May 2026 — A Closer Look
Income Tax TDS & TCS Deposit — 7th May 2026
All tax deductors and collectors must deposit TDS/TCS for deductions made in April 2026 by 7th May 2026. This is the first month of Tax Year 2026-27, and deductors must use the new section numbering under the Income Tax Act 2025 (e.g., Section 393(1) for contractor payments) when filling the challan for April deductions. Use Challan 281 on the income tax e-filing portal.
GST GSTR-7 & GSTR-8 — 10th May 2026
GSTR-7 is due from government departments and authorities that deduct TDS under GST. GSTR-8 is due from e-commerce operators like Amazon, Flipkart, Meesho, and similar platforms that collect TCS under GST. Both cover the April 2026 period and must be filed by the 10th.
GST GSTR-1 — 11th May 2026
Monthly filers with an annual aggregate turnover exceeding ₹5 crore must file GSTR-1 for April 2026 by 11th May. Smaller taxpayers not on the QRMP scheme also file GSTR-1 by this date. GSTR-1 captures all outward supply invoices for the period and is the basis for your buyers’ GSTR-2B and ITC claims. Filing GSTR-1 before GSTR-3B is recommended to avoid mismatch notices.
GST GSTR-6 & GSTR-5 — 13th May 2026
Input Service Distributors (ISDs) must file GSTR-6 covering ITC received and distributed in April 2026 by 13th May. Non-Resident Taxable Persons (NRTPs) must file GSTR-5 — covering outward and inward supplies — by the same date.
EPF / ESIC Contributions — 15th May 2026
Employer and employee contributions for April 2026 must be deposited by 15th May 2026. This applies to all EPFO-registered establishments for PF, and all ESIC-registered establishments for ESI. Delayed deposits attract interest and penalties, and may affect an establishment’s compliance record on the respective portals.
GST GSTR-3B & GSTR-5A — 20th May 2026
The summary return GSTR-3B for April 2026 is due on 20th May for all monthly filers (turnover above ₹5 crore, or below ₹5 crore but not on QRMP). This is the return where you calculate net GST liability, claim ITC, and make the tax payment. From November 2025 onwards, Table 3.2 values are auto-populated from GSTR-1/IFF and are non-editable. GSTR-5A for OIDAR (Online Information and Database Access or Retrieval) service providers is also due on 20th May.
Income Tax Q4 TDS Returns — 31st May 2026 ⚠
This is the most significant deadline in May. All tax deductors must file their quarterly TDS statements for Q4 FY 2025-26 (January–March 2026) by 31st May 2026. The applicable forms are:
- Form 24Q — TDS on salary payments (Section 192, old Act)
- Form 26Q — TDS on all non-salary domestic payments
- Form 27Q — TDS on payments to non-residents and foreign companies
- Form 27EQ — TCS (Tax Collected at Source) quarterly statement
Missing this deadline attracts a mandatory late filing fee of ₹200 per day under Section 234E (old Act), capped at the TDS amount for the quarter. This fee cannot be waived. Timely filing also ensures that Form 16 and Form 16A certificates can be generated and issued to deductees on time.
Frequently Asked Questions — May 2026 Compliance
🔗 Official Compliance Portals
Download the Compliance Calendar – May 2026 as a PDF for your records, client sharing, or office notice board.
📥 Download PDF — May 2026⚠ Always cross-check compliance dates and requirements from official portals before filing. Due dates may be extended by government notification. This calendar is compiled in good faith for informational purposes and does not constitute legal or professional advice. TaxRoutine is not liable for any penalties arising from reliance on this calendar without verification.