Compliance Calendar for May’2025
INCOME TAX
– 07th May 2025- Due date for deposit of Tax collected for the month of April 2025.
– 07th May 2025- Due date for Uploading of declarations received in Form 27C from the buyer in the month of April 2025.
– 15th May 2025- Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M & 194S in the month of March 2025.
– 15th May2025- Due date for furnishing of Form 24G by an office of the Government wher TDS/TCS for the month of April 2025 has been paid without the production of a challan.
– 15th May 2025- Due date for filling TCS return for quarter ending 31st March 2025.
– 30th May 2025- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB,194M & 194S in the month of April 2025.
– 31st May 2025- Due date for filling TDS return for quarter ending 31st March 2025.
– 31st May 2025- Due date for filling FORM-10BD by reporting person u/s 80G(5)(iii) or section 35(1A) (i) with respect to donations received in FY 2024-25.
– 31st May 2025- Due date for filling FORM-10BE as referred u/s 80G(5)(ix) or section 35(1A) (ii) to the donor specifying the amount of donation received during FY 2024-25.
– 31st May 2025- Due date for furnishing of statement of financial transaction (SFT) (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2024-25.
– 31st May 2025- Due date for furnishing of the certificate from a Chartered Accountant specifying the amount invested in each year by the company or fund making application under section 2(48) for notification of zero-coupon bond.
– 31st May 2025- Due date for Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2025)
– 31st May 2025- Due date Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2025)
– 30th June 2025- Due date of depositing PTEC for FY 2024-25.
GST
– 10th May 2025-Due date of filling form GSTR 7, GSTR 8 (TDS/TCS under GST for April 2025.)
– 11th May 2025-Due date of filling GSTR-1 for the month of April- 2025 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
– 13th May 2025-Due date of filling IFF for the month of April 2025 who has opted for the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.
– 20th May 2025- Due date of filling GSTR-3B by registered person filling monthly return for the month of April-2025 (for Maharashtra and Chhattisgarh State-Group A).
– 25th May 2025- Due date for form PMT-06 (The monthly payment for QRMP taxpayers for April 2025).
– 31st May 2025- Due date for form ITC-03, if applicable (ITC reversal form if newly opting into composition scheme for FY 2025–26.).
ESI/PF
– 15th May 2025- Due date for payment & Returns of Provident Fund, ESI contribution for employers who have paid wages to their employees for April-2025.
Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.
ROC
– 30th May 2025- Due date for filling FORM LLP-11 (Annual statement filing of LLP with details of business and partner of LLP) for FY 2024-25.
– 30th May 2025- Due date for filling FORM PAS-6 (Form PAS-6 is half yearly ‘Reconciliation of share capital Audit Report’. It is to be submitted by Unlisted Public Company and Non-Small Companies.)
