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Compliance Calendar May 2025: Essential deadlines for Income Tax, GST & ROC Due Dates

As May 2025 unfolds, it brings a series of crucial tax and regulatory deadlines that professionals, individuals, and businesses must stay mindful of. From Income tax deposit and certificate obligations to GST filings and ROC submissions, the month is packed with due dates that demand timely attention.

This compliance calendar is crafted to help you stay ahead of key filings—ensuring your clients or organization remain fully compliant, avoid penalties, and maintain smooth financial governance. Keep this guide handy as your quick reference for all major Income Tax, GST, and ROC deadlines this month.

INCOME-TAX COMPLIANCE

  • TDS/TCS DEPOSIT COMPLIANCE

DATERELEVANT PROVISION/ FORMDESCRIPTION
07-May-2025
Securities Transaction Tax (STT) &
Commodities Transaction Tax (CTT)
Due date for deposit of tax collected for the month of April, 2025
07-May-2025TDS/TCS Deposit by GovernmentDue date for deposit of Tax deducted/collected by the government for April, 2025. (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan)
15-May-2025Form 24G
Due date for furnishing of Form 24G by an office of
the Government where TDS/TCS for the month of
April, 2025
30-May-2025
Form 26QB
(Section 194-IA)
Due date for furnishing of challan-cum-statement in
respect of tax deducted in the month of April, 2025
30-May-2025
Form 26QC
(Section 194-IB)
Due date for furnishing of challan cum statement in
respect of tax deducted in the month of April, 2025
30-May-2025
Form 26QD
(Section 194M)
Due date for furnishing of challan cum statement in
respect of tax deducted in the month of April, 2025


  • TDS/TCS CERTIFICATE ISSUANCE


DATERELEVANT PROVISION/ FORMDESCRIPTION
15-May-2025
Form 16B
(Section 194-IA)
Due date for issue of TDS Certificate for tax
deducted in the month of March 2025.
15-May-2025
Form 16C
(Section 194-IB)
Due date for issue of TDS Certificate for tax
deducted in the month of March, 2025.
15-May-2025Form 16D (Section 194M)
Due date for issue of TDS Certificate for tax
deducted in the month of March, 2025.
15-May-2025
Form 16E
(Section 194S)
Due date for issue of TDS Certificate for tax deducted in the month of March 2025
15-May-2025vForm 27EQ
Quarterly statement of TCS deposited for the quarter
ending March 31, 2025
30-May-2025Form 27D
Quarterly TCS certificate in respect of tax collected
by any person for the quarter ending March 31st,
2025
31-May-2025Form 24Q/26Q/27Q
Quarterly statement of TDS deposited for the quarter
ending March 31, 2025
31-May-2025
Form 26QF
(Section 194S)
Quarterly statement of tax deposited in relation to
transfer of virtual digital asset to be furnished by an exchange for the quarter ending March 31, 2025
31-May-2025
Form 10BE
(Section 80G (5) & Section 35 (1A))
Certificate of donation for the Financial Year 2024-2025
31-May-2025Form 5BA Rule 8B(6)Certificate of an accountant


  • INCOME TAX & RELATED COMPLIANCES


DATERELEVANT PROVISION/ FORMDESCRIPTION
31-May-2025Form 9A
(Section 11(1))
Application to apply income tax in the next year by Charitable/Religious Trusts claiming exemption under section 11
31-May-2025Statutory Forms Filling Due DateReturn of tax deduction from contributions paid by
the trustees of an approved super annuation fund
31-May-2025Form 61A
(Section 285BA(1))
Due date for furnishing of statement of financial
transaction as required to be furnished in respect of a Financial Year 2024-25
31-May-2025Form 61B
(Section 285BA(1)(k))
Due date for efiling of annual statement of reportable
accounts as required to be furnished for calendar year 2024-25
31-May-2025Form 10BD
(Section 80G (5)(viii) & Section 35 (1A)(i))

Statement of particulars to be filed by reporting
person for the Financial Year 2024-2025


  • OTHER COMPLIANCES


DATECATEGORYRELEVANT PROVISION/ FORMDESCRIPTION
15-May-2025TDS on securities transactionForm 3BBMonthly statement for client code modifications by stock exchanges in April 2025.
15-May-2025TDS on securities transactionsForm 3BCMonthly statement for client code modifications by recognised association in April 2025.
30-May-2025Income Tax ComplianceForm 52A
(Section 285B)
Statement to be furnished by a person carrying on production of a cinematograph film or engaged in specified activity or both for Previous Year 2024-25
31-May-2025Pan allotment Compliance-Application for allotment of PAN by non-individual resident persons entering financial transactions ≥ ₹2.5 lakh in FY 2024–25 (Not been allotted PAN)
31-May-2025Pan allotment CompliancePersons under
Rule 114(3)(v)
Application for allotment of PAN by managing director, director, partner, trustee, etc. of such entities (Not allotted PAN)
31-May-2025Income Tax ComplianceForm 10
(Section 10 (23C) or Section 11)
Statement to be furnished to the Assessing Officer/ Prescribed Authority (if the assessee is required to submit return of income on July 31, 2025)
31-May-2025Income Tax ComplianceFurnishing of certificate from a CACertificate specifying the amount invested in each year by the company or fund making application under Section 2(48) for the notification of zero-coupon bond.


GST COMPLIANCE


DATERELEVANT PROVISION/ FORMDESCRIPTION
10-May-2025GSTR-7Filing of GST TDS return for the month of April 2025
10-May-2025GSTR-8Filing of GST TCS return for the month of April 2025
11-May-2025GSTR- 1Filing of outward supply details for taxpayers with turnover exceeding ₹5 crore or those opted to file monthly return.
13-May-2025GSTR-5Filing by non-resident taxable persons for April 2025.
13-May-2025GSTR-6Filing by Input Service Distributors for April 2025.
20-May-2025GSTR-5AFiling by OIDAR service providers for April 2025.
20-May-2025GSTR-3BMonthly return for April 2025 for taxpayers with turnover exceeding ₹5 crore or those not under the QRMP scheme.


ROC COMPLIANCE


DATERELEVANT PROVISION/ FORMDESCRIPTION
30-May-2025Form 11Due date for filing the annual returns of an LLP (for FY 2024-25)
30-May-2025PAS-6Reconciliation of Share Capital Audit Report to be filed half yearly by public companies (for the period of Oct ‘24 to March ‘25)

Other Due dates include:

  1. Invoice Furnishing Facility (IFF) - An optional facility for QRMP taxpayers to upload B2B invoices monthly.
  2. RFD-10: Refund application for UIN holders, which is to be filed within two years from the end of the quarter in which the supply was received.

Staying compliant with statutory deadlines isn’t just about avoiding penalties—it’s about ensuring operational efficiency and maintaining trust with stakeholders. Whether you’re an individual taxpayer, a professional advisor, or managing a business, timely adherence to these requirements keeps your financial and regulatory records in order.

TaxOSmart helps you stay organized and on top of your tax obligations, so you can focus on growing your business with peace of mind. Our platform provides expert guidance, seamless compliance tracking, and reminders, ensuring you never miss a deadline.


DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.
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