Description: Check the important GST, TDS, income tax, PF, ESI, LLP and ROC due dates for May and June 2026. A practical compliance calendar for businesses by ARMR & Associates.
Introduction:
May and June are important compliance months for businesses because they cover recurring GST, TDS, PF and ESI filings along with major quarterly and annual deadlines such as Q4 TDS returns, LLP Form 11, advance tax and DPT-3.
ARMR & Associates supports businesses with audit, taxation, accounting, advisory and compliance services, and this quick calendar is designed to help business owners, finance teams and professionals track the most important statutory due dates in one place
May 2026 Statutory Compliance Calendar
| Date | Law / Area | Form / Return | Description | Key Notes |
| 7 May 2026 | Income Tax – TDS/TCS | Challan ITNS 281 | Payment of TDS/TCS deducted/collected for April 2026. | Covers sections 192, 194C, 194J, 194H, 194I, 194Q, 206C(1H) etc.; delay attracts interest u/s 201(1A) and penalty risk. affluence+3 |
| 10 May 2026 | GST | GSTR‑7 | GST TDS return for April 2026. | For entities required to deduct TDS under GST; ensure tax is deposited before filing. treelife+1 |
| 10 May 2026 | GST | GSTR‑8 | GST TCS return for April 2026 (e‑commerce operators). | Reconcile with books and vendor data to avoid mismatch for suppliers. treelife+1 |
| 11 May 2026 | GST | GSTR‑1 (Monthly) | Outward supply statement for April 2026 (monthly filers). | Reconcile invoices with e‑invoice data and E‑way bills; verify B2B, B2C large, exports, SEZ, CDNR. gimbooks+1 |
| 13 May 2026 | GST | GSTR‑5 | Return for non‑resident taxable persons for April 2026. | Mandatory for NRTPs registered under GST. treelife+1 |
| 13 May 2026 | GST | GSTR‑6 | Return for Input Service Distributor for April 2026. | ISD credit distribution for head office to branches. treelife+1 |
| 15 May 2026 | Labour – PF | PF ECR & payment | Deposit EPF contributions and file ECR for April 2026 wages. | Delay leads to interest @ 12% p.a. and damages under EPF Act. affluence+2 |
| 15 May 2026 | Labour – ESI | ESIC contribution | Deposit ESI contributions for April 2026 wages. | Late payment attracts interest and penalty under ESIC Act. ebizfiling+1 |
| 20 May 2026 | GST | GSTR‑3B (Monthly) | Monthly summary return for April 2026. | Ensure ITC as per books matches GSTR‑2B; late filing → interest plus late fee per day. treelife+2 |
| 30 May 2026 | MCA – LLP | Form 11 | LLP Annual Return for FY 2025‑26. | Due 60 days from FY end; late fee ₹100 per day with no upper cap. treelife+1 |
| 30 May 2026 | MCA – Companies (Unlisted Public) | PAS‑6 | Half‑yearly Reconciliation of Share Capital (Oct 2025 – Mar 2026). | Applicable to unlisted public companies with demat ISIN; file for each ISIN. treelife+1 |
| 30 May 2026 | Income Tax – TDS (specified payments) | 26QB / 26QC / 26QD / 26QE | Challan‑cum‑statement for TDS on property purchase, rent u/s 194IB, other specified payments made in April 2026. | Non‑deductors/individual buyers must ensure timely filing to avoid late fee. affluence+1 |
| 31 May 2026 | Income Tax – TDS/TCS | Forms 24Q, 26Q, 27Q, 27EQ | Q4 (Jan–Mar 2026) TDS/TCS statements for FY 2025‑26. | Late filing → fee u/s 234E (₹200 per day) and possible penalty u/s 271H. affluence+3 |
| 31 May 2026 | Income Tax – Donations / Reporting | Forms 10BD / 10BE etc. | Annual donor reporting and certificate generation by approved institutions (80G/35 etc.). | Ensure all donors’ PAN and amount details are correctly captured. treelife |
June 2026 Statutory Compliance Calendar
| Date | Law / Area | Form / Return | Description | Key Notes |
| 7 June 2026 | Income Tax – TDS/TCS | Challan ITNS 281 | Payment of TDS/TCS deducted/collected for May 2026. | Check section‑wise breakup; late payment carries interest and penalty implications. affluence+4 |
| 10 June 2026 | GST | GSTR‑7 | GST TDS return for May 2026. | Reconcile GST TDS with books and vendor records. treelife+1 |
| 10 June 2026 | GST | GSTR‑8 | GST TCS return for May 2026. | Important for e‑commerce operators; mismatch affects suppliers’ cash flows. treelife+1 |
| 11 June 2026 | GST | GSTR‑1 (Monthly) | Outward supply statement for May 2026 (monthly filers). | Cross‑check with accounting data and E‑invoice portal before filing. gimbooks+1 |
| 13 June 2026 | GST | GSTR‑5 | Return for non‑resident taxable persons for May 2026. | Ensure all imports/services and tax paid are reported. treelife+1 |
| 13 June 2026 | GST | GSTR‑6 | ISD return for May 2026. | Allocate head‑office credits appropriately to branches/units. treelife+1 |
| 13 June 2026 | GST – QRMP | IFF (optional) | Invoice Furnishing Facility for May 2026 for QRMP taxpayers. | Used to upload B2B invoices so recipients can claim ITC monthly even under QRMP. gimbooks+1 |
| 15 June 2026 | Income Tax – Advance Tax | Challan ITNS 280 | 1st instalment of Advance Tax for FY 2026‑27 (15% of total liability where applicable). | Applies to assessees liable for advance tax under updated provisions; interest u/s 234B/234C for short‑payment. affluence+3 |
| 15 June 2026 | Labour – PF | PF ECR & payment | Deposit EPF contributions and file ECR for May 2026 wages. | Timely deposit avoids interest and damages; reconcile payroll with ECR. treelife+3 |
| 15 June 2026 | Labour – ESI | ESIC contribution | Deposit ESI contributions for May 2026 wages. | Delays invite penalties and complications during inspections. treelife+2 |
| 15 June 2026 | Income Tax – TDS Certificates | Form 16 & 16A | Issue Form 16 (salary TDS) for FY 2025‑26 and relevant Form 16A (non‑salary Q4) to deductees. | Ensure TDS returns are processed and Part A/Part B data matches before issuing. treelife+2 |
| 20 June 2026 | GST | GSTR‑3B (Monthly) | Monthly summary return for May 2026. | Match ITC with GSTR‑2B; review RCM, interest, late fees before filing. treelife+2 |
| 30 June 2026 | MCA – Companies | Form DPT‑3 | Return of Deposits / transactions not considered deposits for FY 2025‑26. | Mandatory for companies (other than Government companies) with outstanding loans/deposits; non‑filing may trigger penalties. treelife+3 |
Practical Note
The actual applicability of these compliances depends on the constitution of the entity, turnover, GST registration status, payroll structure, TDS liability and the nature of business transactions, so businesses should review their facts before filing.
Timely compliance helps avoid interest, late fees and notices, while also improving financial discipline and readiness for audits and assessments.
About ARMR & Associates
ARMR & Associates is a chartered accountant firm providing audit, taxation, accounting, advisory and compliance support services to businesses and professionals.
The firm assists clients with GST, income tax, TDS, ROC, payroll and allied regulatory compliances through practical and timely execution support
