Compliance Calendar May 2026 – GST, TDS, PF, ESI & Advance Tax Deadlines

May 2026 Compliance Calendar for Startups, Businesses & Founders in India

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Plan your May filings in one place. Figures and forms are mapped for monthly GST filers, TDS deductors, PF and ESI registrants, QRMP taxpayers, and businesses closing out Q4 TDS returns for January to March 2026. Use this single-page tracker to plan all India statutory filings and deposits for May 2026.

At a Glance

• When to deposit TDS and TCS (April 2026)? – 7 May 2026. Covers all deductors including employers, companies, and individuals responsible under any TDS provision. Interest at 1% per month for late deduction and 1.5% per month for late payment.
• When are PF and ESI deposits due? – 15 May 2026 for April 2026 salary. Aadhaar and PAN validation is mandatory on ECR. Delayed employee PF deposits attract interest penalties of 12 to 25%.
• When are GSTR-7 and GSTR-8 due? – 13 May 2026 for April 2026.
• When is GSTR-1 Monthly due? – 11 May 2026 for April 2026 (monthly filers with turnover above Rs. 5 crores).
• When is GSTR-1 Quarterly (QRMP) due? – 13 May 2026 for the January to March 2026 quarter.
• When is GSTR-3B due? – 20 May 2026 for April 2026.
• QRMP taxpayers – PMT-06? – 25 May 2026 if ITC is insufficient to cover April 2026 liability. This is a payment obligation only, not a return.
• Q4 TDS Return and Form 16A? – 31 May 2026. File quarterly TDS returns for January to March 2026 (Forms 24Q, 26Q, 27Q). Form 16A must be issued within 15 days of return filing.
• Special TDS filings (Sections 194-IA, 194-IB, 194M)? – Challan-cum-statement for April 2026 transactions is due 30 May 2026.

Who is this Calendar for

• Founders, CFOs, finance and compliance teams managing GST, TDS, PF, ESI
• MSMEs and startups on monthly GST or QRMP
• Employers registered under EPFO and ESIC
• Companies and individuals deducting TDS on property purchases, rent above Rs. 50,000 per month, and contractor or professional payments above Rs. 50 lakhs
• E-commerce operators and government contractors with TCS and TDS obligations under GST
• Accounting firms handling multi-client calendars across India

Key Statutory Compliance Due Dates – May 2026

Here is a tabular compliance calendar for May 2026.

Compliance Calendar Table (Date-wise)

Date	Law	Form or Action	For Period	Who must do this	What to do now
7 May 2026 (Thu)	Income Tax	TDS Deposit + TCS Deposit	April 2026	All deductors including employers, companies, and individuals	Map TDS to revised section numbers under the Income Tax Act 2025 before depositing. Interest of 1% per month for late deduction and 1.5% for late payment.
11 May 2026 (Mon)	GST	GSTR-1 (Monthly)	April 2026	Monthly filers with turnover above Rs. 5 crores	Include 6-digit HSN codes and validated B2B GSTINs. Reconcile ITC before filing to avoid blocks on inward supplies.
13 May 2026 (Wed)	GST	GSTR-7	April 2026	Government contract TDS deductors (2% or 5%)	Reconcile deductee entries before filing. Penalty of Rs. 100 per day plus 18% interest applies even on Nil returns.
13 May 2026 (Wed)	GST	GSTR-8	April 2026	E-commerce operators (Amazon, Flipkart, etc.)	Match TCS collections (0.5% or 1%) with marketplace payouts before filing.
13 May 2026 (Wed)	GST	GSTR-1 (Quarterly – QRMP)	January to March 2026	Taxpayers with turnover up to Rs. 5 crores under QRMP	If IFF was used in January and February, only March invoices need to be added here.
15 May 2026 (Fri)	PF	Contribution + ECR filing	April 2026 salary	EPFO registered employers	Aadhaar and PAN validation is mandatory on ECR. Delayed employee PF attracts interest penalties of 12 to 25%.
15 May 2026 (Fri)	ESI	Contribution + return	April 2026 salary	ESIC registered employers	Applicable on salaries up to Rs. 21,000. Employee contribution is 0.75% and employer contribution is 3.25%.
15 May 2026 (Fri)	Income Tax	Form 24G	April 2026	Government offices paying TDS or TCS without challan	File by the 15th. Verify PAO and DDO details before submission.
20 May 2026 (Wed)	GST	GSTR-3B (Monthly)	April 2026	All monthly GST filers	Pay all GST liability including RCM amounts for legal services, transporters, and import of services. Clear any outstanding ITC mismatches.
25 May 2026 (Mon)	GST	PMT-06	April 2026	QRMP taxpayers with insufficient ITC to cover April 2026 liability	This is a payment obligation only, not a return. Missing this triggers interest on the shortfall even though GSTR-3B is filed quarterly.
30 May 2026 (Sat)	Income Tax	Challan-cum-Statement (194-IA, 194-IB, 194M)	April 2026	Buyers of immovable property (194-IA), individuals/HUFs paying rent above Rs. 50,000/month (194-IB), individuals/HUFs paying contractors or professionals above Rs. 50 lakhs (194M)	Use Form 26QB (194-IA), Form 26QC (194-IB), and Form 26QD (194M). These require a PAN-linked challan, not a regular challan.
31 May 2026 (Sun)	Income Tax	Q4 TDS Returns (24Q, 26Q, 27Q) + Form 16A	January to March 2026	All TDS deductors	Penalty for late filing is Rs. 200 per day under Section 234E. Complete Q4 reconciliation of salary, vendor payments, and rent before filing to avoid mismatches. Issue Form 16A to deductees within 15 days of return filing.

GSTR-3B Due Date Note (QRMP Taxpayers)

QRMP taxpayers do not file GSTR-3B for April 2026. Their obligation is to make tax payment via PMT-06 by 25 May 2026 if ITC is insufficient to cover the April liability. The quarterly GSTR-3B for the April to June quarter will be due in July 2026.

Note on Professional Tax

If your state mandates monthly Professional Tax, align payments with payroll processing. Due dates remain state-specific and must be verified locally.

Actionable Planning Checklist

Two weeks before due dates

• Remap all TDS sections to revised numbers under the Income Tax Act 2025 before the 7 May deposit
• Lock April outward supplies before filing GSTR-1 on 11 May
• For QRMP taxpayers, compile January to March invoices not already uploaded via IFF
• Reconcile payroll with PF and ESI calculations ahead of the 15 May deadline
• Confirm property purchase details, monthly rent amounts, and contractor payment thresholds for 194-IA, 194-IB, and 194M challan-cum-statements due 30 May
• Reconcile Q4 salary, vendor payments, and rent data ahead of TDS return filing on 31 May

Filing week workflow

• 7th: Deposit April TDS and TCS. Verify section mapping under the new Income Tax Act 2025. Interest of 1% per month for late deduction and 1.5% for late payment if missed.
• 11th: Monthly GSTR-1 filers upload outward supplies with HSN codes and validated GSTINs.
• 13th: File GSTR-7, GSTR-8, and quarterly GSTR-1 (QRMP). Penalty of Rs. 100 per day plus 18% interest applies on GSTR-7 and GSTR-8 even for Nil returns.
• 15th: Deposit PF and ESI for April salary. Validate Aadhaar and PAN on ECR. Government offices file Form 24G.
• 20th: Monthly filers file GSTR-3B and clear all GST liability including RCM amounts.
• 25th: QRMP taxpayers pay self-assessed tax via PMT-06 if ITC is insufficient.
• 30th: File challan-cum-statements for Sections 194-IA, 194-IB, and 194M using Forms 26QB, 26QC, and 26QD respectively.
• 31st: File Q4 TDS returns (Forms 24Q, 26Q, 27Q). Issue Form 16A to deductees within 15 days of return filing.

New This Month: Income Tax Act 2025 Section Remapping

The Income Tax Act 2025 is now in effect, replacing the Income Tax Act 1961. The substantive rates, thresholds, and obligations remain largely unchanged, but the section numbers have been revised. All TDS deposits, challan filings, and quarterly returns filed from May onwards must reflect the updated section numbers.

Key points for compliance teams:

• Audit your TDS software and accounting systems to confirm section mapping has been updated
• For payroll TDS (Form 24Q), confirm that salary structure and deduction mapping align with the revised provisions
• For vendor TDS (Form 26Q), verify that each payment category is mapped to the correct new section
• For non-resident TDS (Form 27Q), confirm the applicable sections for royalties, fees for technical services, and interest have been updated
• When in doubt, refer to the CBDT transition circular on section renumbering before filing

Summary of Key Forms and Their Purpose

Form	Law	Applicability	Purpose
TDS/TCS Challan	Income Tax	All deductors	April 2026 TDS and TCS deposit
GSTR-1 (Monthly)	GST	Monthly filers above Rs. 5 crore turnover	Statement of outward supplies for April 2026
GSTR-7	GST	GST TDS deductors	TDS reporting under GST for April 2026
GSTR-8	GST	E-commerce operators	TCS reporting for April 2026
GSTR-1 (Quarterly)	GST	QRMP taxpayers	Outward supplies for January to March 2026
PF ECR	PF	EPFO registered employers	April 2026 contribution filing
ESI Return	ESI	ESIC registered employers	April 2026 employee insurance contribution
Form 24G	Income Tax	Government offices (TDS/TCS without challan)	April 2026 government TDS/TCS reporting
GSTR-3B	GST	Monthly GST filers	April 2026 tax payment return
PMT-06	GST	QRMP taxpayers	Self-assessed tax payment for April 2026
Form 26QB	Income Tax (Sec 194-IA)	Buyers of immovable property	TDS on property purchase for April 2026
Form 26QC	Income Tax (Sec 194-IB)	Individuals/HUFs paying rent above Rs. 50,000/month	TDS on rent for April 2026
Form 26QD	Income Tax (Sec 194-M)	Individuals/HUFs paying contractors/professionals above Rs. 50 lakhs	TDS on contractor/professional payments for April 2026
Form 24Q	Income Tax	All salary TDS deductors	Q4 (January to March 2026) TDS return
Form 26Q	Income Tax	All non-salary TDS deductors	Q4 (January to March 2026) TDS return
Form 27Q	Income Tax	Deductors making payments to non-residents	Q4 (January to March 2026) TDS return
Form 16A	Income Tax	All deductors of non-salary TDS	Issued to deductees within 15 days of Q4 return filing

Other Compliance and Corporate Reminders

• Complete board meetings and board resolutions for any event-based items deferred from April.
• Finalise and sign off on financial statements for FY 2025-26 ahead of statutory audit timelines.
• Ensure all GST reconciliations are aligned with accounting records for the full year.
• Confirm ROC filings and annual compliance items are scheduled ahead of the busy June-July window.

Corporate compliance timelines may vary depending on entity structure and event-based triggers. Confirm applicability before filing.

Official Portals to Monitor for Updates

Track any extensions or clarifications on the portals of the Goods and Services Tax Network (GSTN), Income Tax Department, Employees’ Provident Fund Organisation (EPFO), and Employees’ State Insurance Corporation (ESIC). We track all updates from these portals and keep you posted.

Conclusion

May 2026 carries a heavier-than-usual compliance load. The Q4 TDS return deadline, the first full month of TDS deposits under the revised Income Tax Act 2025, and concurrent GST filings across multiple deadlines mean that planning must start well before the 7 May opener. Teams that reconcile early, remap TDS sections promptly, and close Q4 vendor and salary data before the 31 May deadline will avoid the penalties and mismatches that tend to surface at this point in the financial year.

For startups and growing businesses, working with experienced compliance professionals makes sure accuracy, audit readiness, and uninterrupted operations are maintained.

Why Choose Treelife

Treelife has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1,000 startups and investors for solving their problems and taking accountability.

Our team makes sure of:

• Zero missed deadlines
• Clean audit trails
• Investor-ready compliance
• Full statutory coverage across GST, Income Tax, Labour Laws and MCA

Read Complete Annual Compliance Calendar FY 2026-27