Compliance Calendar May 2026 | Ebizfiling | Biz Flow Kit

Introduction

The Compliance Calendar May 2026 is important for businesses because it covers key filings related to April 2026 transactions. This month includes GST return filings, TDS and TCS payments, LLP annual filing, PF and ESI contributions, and other company compliance due dates.

 

GST Compliance Calendar May 2026 

For a detailed GST-wise filing explanation, read our complete guide on the GST Compliance Calendar May 2026.

 

Due Date	Compliance	Form	Period	Applicable To
10/05/2026	TDS under GST	GSTR-7	April 2026	Government departments / notified entities
10/05/2026	TCS under GST	GSTR-8	April 2026	E-commerce operators
11/05/2026	Outward Supplies Return	GSTR-1	April 2026	Regular taxpayers (monthly filers)
13/05/2026	Outward Supplies (QRMP)	IFF	April 2026	QRMP scheme taxpayers
13/05/2026	Non-Resident Return	GSTR-5	April 2026	Non-resident taxable persons
13/05/2026	Input Service Distributor Return	GSTR-6	April 2026	ISD registered entities
20/05/2026	OIDAR Services Return	GSTR-5A	April 2026	OIDAR service providers
20/05/2026	Monthly GST Return	GSTR-3B	April 2026	Regular taxpayers
25/05/2026	GST Payment (QRMP)	PMT-06	April 2026	QRMP scheme taxpayers

Notes

• TDS under GST: Filing of GST TDS deducted during April 2026.
• TCS under GST: Reporting of TCS collected on supplies made through the platform during April 2026.
• Outward Supplies Return: Report outward supplies for April 2026, including B2B, B2C, debit/credit notes, and exports.
• Outward Supplies (QRMP): Optional reporting of B2B invoices for April 2026.
• Non-Resident Return: Return for outward and inward supplies for April 2026.
• Input Service Distributor Return: Distribution of input tax credit to branches or units.
• OIDAR Services Return: Reporting OIDAR services supplied to Indian customers.
• Monthly GST Return: Summary return of tax liability, eligible ITC, and tax payment for April 2026.
• GST Payment (QRMP): Monthly tax payment for April 2026 under the QRMP scheme.

TDS and TCS Compliance Calendar May 2026 

For a complete breakdown of tax deduction and collection deadlines, refer to our TDS and TCS Compliance Calendar May 2026.

 

Due Date	Compliance	Form	Period	Applicable To
07/05/2026	TDS/TCS Payment	Challan ITNS 281	April 2026	All deductor and collectors
30/05/2026	TCS Certificate	Form 133	Q4 FY 2025–26	Sellers collecting TCS
14/05/2026	TDS Certificate	Form 132	April 2026	Property buyers deducting TDS
14/05/2026	TDS Certificate	Form 132	April 2026	Tenants deducting TDS on rent
14/05/2026	TDS Certificate	Form 132	April 2026	Individuals deducting tax on specified payments
31/05/2026	Quarterly statement of tax deducted at source	Form 138	Quarter ending 31.03.2026	Employers
31/05/2026	Quarterly statement of tax deducted at source	Form 140	Quarter ending 31.03.2026	Deductors for resident non-salary payments
31/05/2026	Quarterly statement of tax deducted at source	Form 144	Quarter ending 31.03.2026	Deductors for non-resident payments
Ongoing	Correction statements (where required)	—	Any period	All deductors / collectors

Disclaimer: The compliance references, form numbers, and section citations mentioned in this article are based on the proposed Income Tax Bill / Income Tax Act, 2025 framework. Businesses should verify the final notified forms and provisions before filing them.

Notes

• TDS/TCS Payment (Challan ITNS 281): Deposit tax deducted or collected during April 2026 with the government. Delay may attract interest under applicable provisions. (Legal Provision: Section 397 / Section 434)
• TCS Certificate: Issue TCS certificate for the fourth quarter ended 31 March 2026. (Legal Provision: Section 395)
• TDS Certificate: Issue certificate for April 2026 deductions where applicable under the new reporting framework. (Legal Provision: Section 395(4))
• Quarterly statement of tax deducted at source: File quarterly TDS statement for the quarter ended 31 March 2026. (Legal Provision: Section 397(3))
• Correction statements (where required): File correction statements for any errors or mismatches identified in previously filed TDS/TCS statements. (Legal Provision: Section 398 / Section 435)

LLP Compliance Calendar May 2026

If you run an LLP, check our detailed LLP Compliance Calendar, May 2026 for annual and monthly filing requirements.

 

Due Date	Compliance	Form	Period	Applicable To
07/05/2026	TDS Payment (April 2026)	Challan ITNS-281	April 2026	If LLP has TDS liability
11/05/2026	GSTR-1 (April 2026)	GSTR-1	April 2026	If LLP is GST registered (monthly filer)
20/05/2026	GSTR-3B (April 2026)	GSTR-3B	April 2026	All GST-registered LLPs
30/05/2026	LLP Annual Return	Form 11	FY 2025–26	Mandatory for all LLPs
Ongoing in May	Books of Accounts Maintenance	—	FY 2026–27	Mandatory for all LLPs
Ongoing	Partner Contribution Records Update	—	Continuous	Maintain updated partner contribution and financial records

Notes

• TDS Payment (April 2026): LLPs having TDS deduction liability must deposit the deducted tax through Challan ITNS-281 by 07/05/2026.
• GSTR-1 (April 2026): Applicable to GST-registered LLPs following the monthly filing scheme for reporting outward supplies.
• GSTR-3B (April 2026): Summary GST return required to be filed by all GST-registered LLPs along with payment of tax liability.
• LLP Annual Return: Form 11 filing is mandatory for all LLPs irrespective of turnover or business activity status.
• Books of Accounts Maintenance: LLPs are required to maintain proper books of accounts and supporting financial records on an ongoing basis.
• Partner Contribution Records Update: LLPs should regularly update partner contribution details, capital records, and related financial documentation.

OPC Compliance Calendar May 2026

For OPC-specific filing requirements, read our OPC Compliance Calendar May 2026.

Due Date	Compliance	Form	Period	Applicable To
30/04/2026 (can be filed in May if missed)	MSME Return (Oct–Mar Half-Yearly)	MSME-1	Oct–Mar 2025–26	OPCs with outstanding dues to MSMEs
07/05/2026	TDS Payment (April 2026)	Challan ITNS-281	April 2026	If OPC has TDS liability
11/05/2026	GSTR-1 (April 2026)	GSTR-1	April 2026	If OPC is GST registered (monthly filer)
20/05/2026	GSTR-3B (April 2026)	GSTR-3B	April 2026	All GST-registered OPCs
Ongoing in May	Books of Accounts Finalization	—	FY 2025–26	Mandatory for all OPCs
Ongoing	Statutory Registers Update	—	Continuous	Maintain proper company records

Disclaimer: MSME Form I for the October 2025 to March 2026 period was due on 30 April 2026. If the filing was missed, the OPC should file the form immediately to avoid continued non-compliance and possible penal consequences.

Notes

• MSME Return (MSME-1): Applicable to OPCs having outstanding payments to MSME suppliers for more than 45 days. Half-yearly return for the period October 2025 to March 2026.
• TDS Payment: OPCs deducting TDS must deposit the deducted amount with the government through Challan ITNS-281.
• GSTR-1: Applicable to GST-registered OPCs filing monthly GST returns for outward supplies.
• GSTR-3B: Summary GST return containing tax liability and payment details for April 2026.
• Books of Accounts Finalization: OPCs should maintain and finalize financial records properly for statutory and tax compliance purposes.
• Statutory Registers Update: OPCs must maintain updated statutory registers and company records as required under the Companies Act, 2013.

Income Tax Compliance Due Dates May 2026

For tax-specific reporting and payment timelines, visit our Income Tax Compliance Due Dates May 2026 guide.

 

Due Date	Compliance	Form	Period	Applicable To
31/05/2026	Statement of Financial Transactions (SFT) for FY 2025-26	SFT	FY 2025-26	Banks, financial institutions, companies, registrars, and specified reporting entities
Ongoing (May 2026)	AIS (Annual Information Statement) Review & Reconciliation	AIS	FY 2025-26	All taxpayers
Ongoing (May 2026)	TIS (Taxpayer Information Summary) Validation	TIS	FY 2025-26	All taxpayers

Notes

• Statement of Financial Transactions (SFT) for FY 2025-26: Reporting of specified financial transactions carried out during FY 2025-26 by specified reporting entities for income tax monitoring and AIS integration.
• AIS (Annual Information Statement) Review & Reconciliation: Review and reconcile income, TDS, TCS, and financial entries reflected in AIS for FY 2025-26 before filing the Income Tax Return.
• TIS (Taxpayer Information Summary) Validation: Verification of pre-filled income and tax data for FY 2025-26 to support accurate return filing.

PF and ESI compliance calendar May 2026

For employer contribution timelines, read our PF and ESI Compliance Calendar, May 2026.

 

Due Date	Compliance	Form	Period	Applicable To
12/05/2026	ESI Return Filing (Half-Yearly)	—	Oct 2025 – Mar 2026	Employers covered under ESI Act
15/05/2026	PF Contribution Payment	—	April 2026	Employers covered under EPF Act
15/05/2026	PF Return Filing (ECR)	ECR	April 2026	Employers covered under EPF Act
15/05/2026	PF Administrative Charges Payment	—	April 2026	Employers covered under EPF Act
15/05/2026	ESI Contribution Payment	—	April 2026	Employers covered under ESI Act

Notes

• ESI Return Filing (Half-Yearly): Employers should check ESIC portal applicability for half-yearly ESI return filing for the period October 2025 to March 2026.
• PF Contribution Payment: Employee and employer PF contributions for April 2026 must be deposited within the due date to avoid interest and penalties.
• PF Return Filing (ECR): Employers are required to file an Electronic Challan cum Return (ECR) containing employee details, wages, and contribution breakup.
• PF Administrative Charges Payment: EPF administrative charges and EDLI charges must be paid along with PF contribution before the due date.
• ESI Contribution Payment: ESI contributions for April 2026 must be deposited within the prescribed timeline. Monthly payment is mandatory even though ESI returns are filed half-yearly.

 Company Compliance Due Dates May 2026

For company-specific monthly filing duties, check our Company Compliance Calendar May 2026.

 

Due Date	Compliance	Form	Period	Applicable To
07/05/2026	TDS Payment for April 2026	Challan ITNS 281	April 2026	All Companies
10/05/2026	GSTR-7 (TDS under GST)	GSTR-7	April 2026	Applicable Deductors
11/05/2026	GSTR-1 (Monthly Return – April)	GSTR-1	April 2026	Monthly Filers
13/05/2026	GSTR-6 (Input Service Distributor)	GSTR-6	April 2026	ISD Registered Entities
15/05/2026	PF Contribution for April	ECR / PF Challan	April 2026	Employers
15/05/2026	ESI Contribution for April	ESI Challan	April 2026	Applicable Employers
20/05/2026	GSTR-3B (Monthly Summary Return)	GSTR-3B	April 2026	Regular Taxpayers
29/05/2026	Challan-cum-statement for TDS	Form 141	April 2026	Specified Transactions
30/05/2026	Issue of TCS Certificate for Q4 FY 2025–26	Form 133	Q4 FY 2025–26	Tax collectors

Notes

• TDS Payment for April 2026: Companies deducting tax at source must deposit the deducted amount within the prescribed timeline.
• GSTR-7: Applicable GST deductors must report GST TDS deductions for April 2026.
• GSTR-1: Monthly return for reporting outward taxable supplies.
• GSTR-6: Input Service Distributors must report ITC distribution details.
• PF Contribution: Employers must deposit PF contributions and complete ECR filing.
• ESI Contribution: Applicable employers must deposit ESI contributions within the due date.
• GSTR-3B: Monthly summary GST return containing tax liability and ITC details.
• Form 141: Applicable for reporting tax deducted on specified transactions under the new reporting framework.
• Form 133: TCS certificate issued for taxes collected during Q4 FY 2025–26 under the revised compliance structure.

How Does Ebizfiling Help Businesses Manage Compliance?

• Regular tracking of required compliances and tax deadlines to keep filings on schedule.
• Timely reminders sent before every important due date
• Preparation and filing of GST, PF, ESI, TDS, and other returns by compliance experts.
• Proper document review to reduce errors and avoid notices.
• Continuous compliance support throughout the year.

Conclusion

The Compliance Calendar May 2026 includes important deadlines for GST returns, TDS and TCS payments, LLP annual filing, PF and ESI contributions, and other company compliances. Businesses must follow these timelines to avoid penalties and ensure smooth operations. Staying updated with us helps maintain proper financial and legal compliance.

 

 

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FAQs on Compliance Calendar May 2026

2. What is the due date for GSTR-3B in May 2026?

The due date for GSTR-3B for April 2026 is 20 May 2026 for monthly filers. QRMP taxpayers do not file monthly GSTR-3B for April but must pay tax through PMT-06, if applicable.

3. When should TDS be deposited for April 2026?

TDS deducted in April 2026 must be deposited by 7 May 2026 as per Income Tax rules.

4. When are PF and ESI contributions due in May 2026?

PF and ESI contributions for April 2026 must be deposited by 15 May 2026 by registered employers.

5. What is PMT-06 and who should file it?

PMT-06 is used by QRMP taxpayers to pay GST liability. For April 2026, it must be filed by 25 May 2026.

6. When is the TDS return due for Q4 FY 2025-26?

The quarterly TDS return for January to March 2026 must be filed by 31 May 2026.

7. What happens if GST returns are filed late?

Late filing results in daily penalties and interest charges. It may also affect GST compliance rating and business credibility.

8. How can Ebizfiling help manage compliance deadlines?

Ebizfiling provides complete compliance tracking and filing support. Our team ensures timely submissions and helps avoid penalties.

9. Are GST due dates the same for all taxpayers?

No, GST due dates vary depending on whether the taxpayer files monthly returns or follows the QRMP scheme.

11. Why should businesses follow a monthly compliance calendar?

A monthly compliance calendar helps businesses track filing due dates, avoid penalties, reduce delays, and maintain proper statutory compliance records.

12. Who should use the Compliance Calendar May 2026?

Startups, companies, LLPs, OPCs, employers, HR teams, finance teams, and business owners can use this calendar to track monthly compliance requirements.