Income Tax and GST Compliance Calendar – May 2025
Here’s a combined chart summarizing the key Income Tax and GST compliance deadlines in India for May 2025:
May 2025 Compliance Calendar of Income Tax
| Due Date | Description | Section |
|---|---|---|
| 07-05-2025 | “Due date for deposit of Tax deducted/collected by an office of the government for the month of April, 2025. However, all sum deducted 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 an Income-tax Challan” | Tax Deducted/Collected |
| 07-05-2025 | “Uploading of declarations received in Form 27C from the buyer in the month of April, 2025” | Form 27C |
| 15-05-2025 | “Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S (by specified person) in the month of March 2025” | Section 194-IA, 194-IB, 194M and 194S (by specified person) |
| 15-05-2025 | “Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2025” | Form No. 15CC |
| 15-05-2025 | “Quarterly statement of TCS deposited for the quarter ending March 31, 2025” | TCS Statement |
| 15-05-2025 | “Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of April, 2025” | Form no. 3BB |
| 15-05-2025 | “Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of April, 2025” | Recognised Association |
| 30-05-2025 | “Due date for furnishing of challan-cum-statement in respect of tax deducted under section194-IA, 194-IB, 194M and 194S (by specified person) in the month of April2025” | Section 194-IA, 194-IB, 194M and 194S (by specified person) |
| 30-05-2025 | “Issue of TCS certificates for the 4th Quarter of the Financial Year 2024-25” | TCS Certificates |
| 30-05-2025 | “Furnishing of statement required under Section 285B for the previous year 2024-25” | Section 285B |
| 31-05-2025 | “Quarterly statement of TDS deposited for the quarter ending March 31, 2025” | TDS Quarterly Statement |
| 31-05-2025 | “Return of tax deduction from contributions paid by the trustees of an approved superannuation fund” | Tax Deduction Return |
| 31-05-2025 | “Due date for furnishing of statement of financial transaction (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” | Form No. 61A |
| 31-05-2025 | “Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2024 by reporting financial institutions” | Section 285BA(1)(k) |
| 31-05-2025 | “Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2024-25 and hasn’t been allotted any PAN” | Allotment of PAN in case of non-individual resident person |
| 31-05-2025 | “Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent” | Allotment of PAN in case of person being managing director, director, partner, etc |
| 31-05-2025 | “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)” | Form 9A |
| 31-05-2025 | “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)” | Form no. 10 |
| 31-05-2025 | “Statement of donation in Form 10BD to be furnished by reporting person under section 80G(5)(iii) or section section 35(1A)(i) in respect of the financial year 2024-25” | Form 10BD |
| 31-05-2025 | “Certificate of donation in Form no. 10BE as referred to in section 80G(5)(ix) or section section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2024-25.” | Form no. 10BE |
| 31-05-2025 | “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” | Furnishing Certificate from CA |
GST Compliance Calendar of May 2025
| Due Dates | Compliance Particulars | Forms/(Filing Mode) |
|---|---|---|
| 11.05.2025 | The last date to file the GSTR-1 form is 11th May 2025, for taxpayers having an annual aggregate turnover of more than INR 1.5 crore or the ones who have opted for the monthly return filing. | GSTR 1 |
| 13.05.2025 | Monthly (April 2025) | IIF |
| 20.05.2025 | Annual Turnover of more than INR 5cr in the Previous FY | April 2025 | GSTR 3B |
| 20.05.2025 | Annual Turnover of up to INR 5cr in Previous FY | April 2025 | GSTR 3B |
| 13.05.2025 | All non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date in April 2025. | GSTR 5 |
| 20.05.2025 | All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th May 2025, for the month of April 2025. | GSTR 5A |
| 13.05.2025 | Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th May for the period of April 2025. | GSTR 6 |
| 10.05.2025 | The due date for filing GSTR 7 for the period of April 2025 is 10th May. | GSTR-7 |
| 10.05.2025 | The due date for furnishing GSTR 8 for the period April 2025 for registered e-commerce taxpayers in India who are liable to pay TCS should be deducted on or before deducted on or before 10th May. | GSTR 8 |
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