Tax Compliance Tracker – May, 2026
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of April, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of a challan. | 07.05.2026 |
| 2. | Declaration under section 394(2) of the Income-tax Act 2025 to be made by a buyer for obtaining goods without collection of tax in the month of April, 2026 | 07.05.2026 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and (Income-tax Act, 1961) in the month of March, 2026 | 15.05.2026 |
| 4 | Due date for furnishing of Form 24G (Income-tax Rules, 1962) by an office of the Government where TDS/TCS for the month of April, 2026 has been paid without the production of a challan | 15.05.2026 |
| 5 | Monthly statement in prescribed Form by stock exchange in respect of transactions in which client codes been modified after registering in system for the month of April, 2026 | 15.05.2026 |
| 6 | Quarterly statement of TCS deposited for the quarter ending March 31, 202 | 15.05.2026 |
| 7 | Due date for furnishing statement by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2026 | 15.05.2026 |
| 8 | Issue of TCS certificates for the 4th Quarter of the Financial Year 2025-26 | 30.05.2026 |
| 9 | Furnishing of statement required under Section 285B (Income-tax Act 1961) for the previous year 2025-26 | 30.05.2026 |
| 10 | Challan-cum-statement of deduction of tax under section 393(1) of the Income-tax Act 2025 [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi) in the month of April, 2026 | 30.05.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Apr., 2026 | 20th May, 2026 | Due Date for filling GSTR – 3B return for the month of Apr, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Apr., 2026) | 11.05.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.05.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.05.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.05.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.05.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return (IFF – Optional)
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Apr., 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.05.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.05.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.05.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
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