Statutory Compliance Calendar May, 2025

Event Date	Act	Applicable Form	Obligation
01/05/2025	Goods and Services Tax	-	Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.
07/05/2025	FEMA	ECB-2	Return of External Commercial Borrowings for April.
07/05/2025	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. -Check for new TDS/TCS thresholds & new section 194T on remuneration etc. to partner of a firm. Apply for TAN of firm if not already available. -TCS @ 1% applicable u/s 206C(1F) wef 22 Apr, 2025 on purchase of items of value above Rs. 10 lacs like wrist watch, antiques, painting, sculpture, pair of sunglasses, handbag, purse, pair of shoes, home theatre system etc.
10/05/2025	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for April.
10/05/2025	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for April.
11/05/2025	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for April.
13/05/2025	Goods and Services Tax	GSTR-5	Monthly Return by Non-resident taxable person for April.
13/05/2025	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for April.
13/05/2025	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
15/05/2025	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for April.
15/05/2025	ESI	ESI Challan	Payment of ESI for April
15/05/2025	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15/05/2025	Income Tax	Form 16C	Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15/05/2025	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15/05/2025	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15/05/2025	Income Tax	Form 24G	Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15/05/2025	Income Tax	Form 27EQ	Quarterly Statement of TCS for January-March.
20/05/2025	Goods and Services Tax	GSTR-5A	Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20/05/2025	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25/05/2025	Goods and Services Tax	PMT-06	Deposit of GST of April under QRMP scheme.
28/05/2025	Goods and Services Tax	GSTR-11	Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30/05/2025	Goods and Services Tax	ITC-03	ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 25-26.
30/05/2025	Income Tax	Form 49C	Submission of a statement by Non-resident having a liaison office in India for FY 24-25.
30/05/2025	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30/05/2025	Income Tax	Form 26QC	Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in April. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30/05/2025	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30/05/2025	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30/05/2025	Income Tax	Form 27D	Issue of TCS certificates for January-March.
30/05/2025	Companies Act	PAS – 6	Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30/05/2025	Companies Act	FC-4	Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 24-25.
30/05/2025	LLP Act	LLP-11	Annual Return of Limited Liability Partnership (LLP) for FY 24-25.
31/05/2025	FSSAI	Form D1	E-filing of Annual Return for FY 24-25 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31/05/2025	Income Tax	Form 9A	Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31/05/2025	Income Tax	Form 10	Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31/05/2025	Income Tax	Form 10BD	E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35 for FY 24-25.
31/05/2025	Income Tax	Form 10BE	Download of Certificate of Donations/contributions for FY 24-25 from IT portal and submission of same to Donor/contributors.
31/05/2025	Income Tax	Form 24Q, 26Q, 27Q	Quarterly statements of TDS for January- March.
31/05/2025	Income Tax	Form 26QF	Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31/05/2025	Income Tax	-	Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 24-25?.
31/05/2025	Income Tax	Form 49A	Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.
31/05/2025	Income Tax	Form 49A	Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been alloted PAN or any person competent to act on behalf of him and who has not been allotted PAN.
31/05/2025	Income Tax	Form 61A	Annual Statement of financial transactions in respect of Dividend, Interest etc. for FY 24-25. Also to be filed by assessees liable to Tax Audit receiving cash above 2 lacs against sales . Nil filing not required.
31/05/2025	Income Tax	Form 61-B	Statement of reportable accounts for Calendar year 2024 by reporting financial institutions. File NIL statement if no transactions to report.