Due Dates All

01 May 26

Taxpayers with Turnover below Rs 5 Crores to opt in or opt out of QRMP Scheme for Jul-Sep quarter till 31st July.

07 May 26

Return of External Commercial Borrowings for April.

07 May 26

"Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. Note : Now TDS/TCS has to be deposited under new sections 392/393/394 under IT Act, 2025. "

07 May 26

"Seller to upload declarations received in April, from buyers for non-deduction of TCS. "

10 May 26

Monthly Return by Tax Deductors for April.

10 May 26

Monthly Return by e-commerce operators for April.

11 May 26

Monthly Return of Outward Supplies for April.

13 May 26

Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.

13 May 26

Monthly Return by Non-resident taxable person for April.

15 May 26

Monthly Return of Input Service Distributor for April.

15 May 26

E-Payment of PF for April.

15 May 26

Payment of ESI for April

15 May 26

Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.

15 May 26

Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).

15 May 26

Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.

15 May 26

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.

15 May 26

Details of Deposit of TDS/TCS of April by book entry by an office of the Government.

15 May 26

Quarterly Statement of TCS for January-March.

20 May 26

Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.

20 May 26

Add/amend particulars (other than GSTIN) in GSTR-1 of April. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 May 26

Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).

25 May 26

Deposit of GST of April under QRMP scheme.

28 May 26

Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 May 26

ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 26-27.