Compliance Calendar: May 2026
Introduction
Compliance Calendar May 2026 is important for businesses as it covers key filings related to April 2026 transactions. This month includes major GST return filings, tax payments, and statutory contributions. Businesses must track deadlines carefully to avoid penalties and notices. Following the Compliance Calendar in May 2026 helps maintain smooth compliance in the new financial year.
In Brief
- Covers GST, PF, ESI, TDS, and Income Tax due dates in May 2026.
- Includes GSTR-1, GSTR-3B, GSTR-7, GSTR-8, CMP-08, and PMT-06 filings.
- Lists TDS payments, PF, ESI contribution deadlines, and Form 16A issuance.
- Highlights QRMP scheme due dates and IFF timelines.
- Useful for startups, HR teams, and finance professionals.
Important Due Dates of GST Returns – May 2026
|
Due Date |
Form |
Period |
Applicable To |
|
10.05.2026 |
GSTR-7 |
April 2026 |
GST TDS deductors |
|
10.05.2026 |
GSTR-8 |
April 2026 |
E-commerce operators |
|
11.05.2026 |
GSTR-1 |
April 2026 |
Monthly filers |
|
13.05.2026 |
GSTR-1 (IFF) |
April 2026 |
QRMP taxpayers |
|
13.05.2026 |
GSTR-5 |
April 2026 |
Non-resident taxpayers |
|
13.05.2026 |
GSTR-6 |
April 2026 |
ISD |
|
18.05.2026 |
CMP-08 |
Jan to March 2026 |
Composition taxpayers |
|
20.05.2026 |
GSTR-5A |
April 2026 |
OIDAR service providers |
|
20.05.2026 |
GSTR-3B |
April 2026 |
Monthly filers |
|
22.05.2026 / 24.05.2026 |
GSTR-3B |
April 2026 |
QRMP taxpayers |
|
25.05.2026 |
PMT-06 |
April 2026 |
QRMP taxpayers |
Notes
- PMT-06 must be filed by QRMP taxpayers for April 2026 tax payments
- IFF facility is available till 13 May 2026
- CMP-08 is applicable for composition taxpayers for Q4 FY 2025-26
- Due dates may vary slightly based on state-wise QRMP filing
Essential Due Dates of Income Tax / PF / ESI Compliance – May 2026
|
Due Date |
Compliance |
Period |
Who Should File |
|
07.05.2026 |
TDS / TCS Payment |
April 2026 |
All deductors |
|
15.05.2026 |
PF Contribution (ECR) |
April 2026 |
EPFO employers |
|
15.05.2026 |
ESI Contribution |
April 2026 |
ESIC employers |
|
31.05.2026 |
TDS Return (Q4) |
Jan to March 2026 |
Deductors |
|
31.05.2026 |
Form 16A Issuance |
Q4 FY 2025-26 |
Deductors |
|
31.05.2026 |
Advance Tax (if applicable) |
FY 2026-27 |
Businesses / Individuals |
Notes
- TDS for April 2026 must be deposited by 7 May 2026
- PF and ESI contributions must be filed by 15 May 2026
- Quarterly TDS return for Q4 FY 2025-26 must be filed by 31 May 2026
- Form 16A must be issued to deductees by 31 May 2026
- Advance tax liability may arise for certain taxpayers
Penalty for Late Filing
- GSTR-7 / GSTR-8: ₹100 per day per Act, maximum ₹5,000
- GSTR-1 / GSTR-3B: ₹50 per day, ₹20 per day for nil returns
- GSTR-5 / GSTR-6 / GSTR-5A: ₹50 per day late fee
- CMP-08: ₹50 per day (₹25 CGST + ₹25 SGST)
- PMT-06: Interest at 18 percent per annum
- TDS Payment Delay: Interest 1 percent to 1.5 percent per month
- PF Delay: Interest plus damages up to 25 percent
- ESI Delay: Interest at 12 percent per annum
- TDS Return (Q4): ₹200 per day late fee
- Form 16A Delay: ₹100 per day penalty
- Advance Tax Delay: Interest under Section 234B / 234C
How Ebizfiling Helps Businesses Manage Compliance?
- Regular tracking of GST and tax deadlines to keep filings on schedule
- Timely reminders sent before every important due date
- Preparation and filing of GST, PF, ESI, and TDS returns handled by experts
- Proper document review to reduce errors and avoid notices
- Continuous compliance support provided throughout the year
Conclusion
Compliance Calendar May 2026 includes important deadlines for GST returns, TDS payments, and statutory contributions. Businesses must follow these timelines to avoid penalties and ensure smooth operations. Staying updated with the Compliance Calendar May 2026 helps maintain proper financial and legal compliance.
Suggested Read:
- Compliance Calendar for April 2026
- Compliance Calendar for March 2026
- GST Compliance Calendar for FY 2025-26
- LLP Compliance Calendar FY 2025-26
FAQs on Compliance Calendar May 2026