Introduction

As the financial year gains momentum, May 2025 brings along several statutory and regulatory obligations. Missing these deadlines may attract penalties, interest, or even legal consequences.

To help you stay compliant, we’ve prepared this detailed checklist of all major GST, TDS, Income Tax, PF, ESI, MCA, and RBI-related compliances falling due in May 2025.

Why May is Crucial for Compliances

May may seem like a routine month, but it carries several key compliance deadlines:

• Regular monthly filings under GST, TDS, PF, and ESI
• Important due dates for payment of Advance Tax (in some cases)
• MCA filings, especially for LLPs and Private Limited Companies
• Preparation for ROC filings and financial statement audits

GST Compliances Due in May 2025

• 10 May 2025 – GSTR-7: TDS under GST (Govt. departments and notified deductors)
• 10 May 2025 – GSTR-8: TCS under GST (E-commerce operators)
• 11 May 2025 – GSTR-1: Monthly outward supplies (Taxpayers with turnover > ₹5 crore or monthly filers)
• 13 May 2025 – GSTR-6: ISD return (Input Service Distributors)
• 13 May 2025 – IFF (April 2025): QRMP scheme taxpayers
• 20 May 2025 – GSTR-3B: Monthly summary return
• 22 May 2025 – GSTR-3B: QRMP filers (Group 1 States)
• 24 May 2025 – GSTR-3B: QRMP filers (Group 2 States)

Note: Always reconcile your GSTR-2B before filing GSTR-3B to avoid ITC mismatch notices.

Income Tax Compliances in May 2025

• 07 May 2025 – TDS/TCS Payment for deductions/collections made in April 2025
• 15 May 2025 – TCS Return (Form 27EQ) for Q4 of FY 2024-25
• 15 May 2025 – Form 24G for Govt. offices depositing TDS without challan for April 2025
• 30 May 2025 – TDS Return (Form 26Q, 24Q, 27Q) for Q4 of FY 2024-25
• 30 May 2025 – Issue of TCS Certificates for Q4 of FY 2024-25

Important: This is also a good time to begin preparing for Form 16 issuance and ITR filing if you haven’t started yet.

MCA Compliances in May 2025

• 30 May 2025 – DPT-3: Annual return of deposits (All companies except Govt. companies)
• Exact date to be notified – LLP Form 11: Annual return of LLPs for FY 2024-25

Penalty alert: LLP Form 11 has a late filing penalty of ₹100 per day, no cap. Don’t miss it!

PF and ESI Due Dates – May 2025

• 15 May 2025 – PF Payment for April wages
• 15 May 2025 – ESI Payment for April wages
• 25 May 2025 – PF Return (ECR) for April 2025
• 26 May 2025 – ESI Return (if monthly submission is opted)

Ensure challan generation and payment is done well before time to avoid technical glitches.

RBI & FEMA Compliances

• 30 May 2025 – FLA Return (for companies with foreign investment): Voluntary early filing

Recap: Summary Table of Key May 2025 Compliance Due Dates

• 07 May – TDS/TCS Payment
• 10 May – GSTR-7, GSTR-8
• 11 May – GSTR-1
• 13 May – GSTR-6, IFF
• 15 May – PF/ESI Payment, TCS Return, Form 24G
• 20 May – GSTR-3B (Monthly)
• 22 May – GSTR-3B (QRMP Group 1)
• 24 May – GSTR-3B (QRMP Group 2)
• 25 May – PF Return
• 26 May – ESI Return
• 30 May – TDS Return, TCS Certificate, DPT-3, LLP Form 11, FLA Return

Pro Tips for Smooth Compliance in May

• Start early to avoid last-minute issues
• Reconcile data before filing returns
• Use automated reminders
• Keep checking official websites for updates

Final Words

Compliances are not just about avoiding penalties—they reflect your business’s credibility and financial hygiene.

Staying ahead of your May 2025 compliances ensures smooth audits, better creditworthiness, and peace of mind.

If you’re a startup, business owner, or finance professional looking for expert help with filings, GST, Income Tax, or ROC matters, feel free to consult a qualified Chartered Accountant.