India · May 2026 · Definitive Edition
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GST Direct Tax Labour FEMA SEBI Corporate
TDS deductors (GSTR-7) and TCS collectors (GSTR-8) under GST file returns for April 2026. Covers government entities, notified persons, and e-commerce operators. Any CBIC extension, if issued, supersedes this date — verify circulars separately.
GSTR-1 quarterly (QRMP) — Jan–Mar 2026
Quarterly GSTR-1 for taxpayers with aggregate turnover ≤ ₹5 Cr under the QRMP scheme, covering the Jan–Mar 2026 tax period. Disclose all outward supplies for the quarter.
PF & ESI contributions — April 2026 Critical
Deposit EPF (12% employer + 12% employee of basic wages) and ESI (3.25% employer + 0.75% employee on applicable wages) for April 2026 with EPFO and ESIC respectively.
GSTR-1 monthly — April 2026 Critical
Monthly outward supply return for taxpayers with aggregate turnover > ₹5 Cr and all others not under QRMP. Disclose B2B/B2C supplies and credit/debit notes for April 2026.
GSTR-5 & GSTR-5A — April 2026
Non-resident taxable persons (GSTR-5) and OIDAR service providers (GSTR-5A) file returns for April 2026.
IFF (Invoice Furnishing Facility) — April 2026
Optional IFF for B2B invoices by QRMP taxpayers for April 2026 to enable downstream ITC for recipients. Only applicable if the supplier opts to file.
TDS certificates — March 2026 (Sec 194-IA, 194-IB, 194-M, 194-S)
Issue Form 16B / 16C / 16D for TDS deducted in March 2026 on immovable property transfers, rent by individuals/HUF, contractual payments, and VDA transfers respectively.
Form 24G — April 2026 (Govt DDOs)
Government DDOs remitting TDS/TCS without challan file Form 24G for April 2026 with NSDL/PROTEAN. Mandatory for all Central and State Govt drawing and disbursing officers.
Quarterly TCS statement — Form 27EQ (Q4 FY 2025-26) Critical
TCS collectors file Form 27EQ for Jan–Mar 2026 with TRACES/NSDL. This is a separate return from TDS returns (Forms 24Q / 26Q / 27Q) which are due on 31 May. Covers all TCS collected under Chapter XVII-BB of the Income Tax Act.
Professional Tax — April 2026
PT deducted from April salaries must be remitted to state/municipal authorities. Frequency varies by state registration category: monthly (e.g. Karnataka, Maharashtra, West Bengal), quarterly, or annual. Confirm the applicable cycle under the relevant State PT Act.
Shareholding pattern — Q4 FY 2025-26 Critical
Listed entities submit shareholding pattern for the quarter ended 31 March 2026 to stock exchanges under Reg. 31, SEBI LODR 2015. Disclose promoter, public, and custodian holdings with full category breakdown.
Corporate governance compliance report — Q4 FY 2025-26
Listed companies submit CG report for Q4 FY 2025-26 under Reg. 27(2), SEBI LODR. Covers board and committee composition, related-party disclosures, director independence affirmations, and compliance status.
Annual Performance Report (APR) — FY 2025-26 Critical
Indian entities with overseas direct investments file APR through AD-Category I Banks to RBI via FIRMS portal for each JV/WOS abroad. Note: Under the revised ODI framework (post-2022 FEMA overhaul), reporting timelines may vary by entity and cycle — confirm the applicable due date as per RBI ODI reporting timelines for your entity. December 31 may apply where audited financials govern the cycle.
GSTR-3B — April 2026 (turnover > ₹5 Cr) Critical
Monthly summary return and payment for taxpayers with aggregate turnover exceeding ₹5 Cr in the previous FY. Report net ITC, reverse charges, and output tax liability; remit GST dues for April 2026.
GSTR-3B — April 2026 (turnover ≤ ₹5 Cr, staggered)
Category 1 states (AP, TN, KA, KL, TS, MH, GJ, RJ, CG, MP, UP, etc.): 22 May. Category 2 states and UTs (remaining): 24 May. Confirm your state’s category via the relevant CBIC circular.
Salary / wages payment — April 2026
Wages must be paid within timelines prescribed under applicable labour laws, employment contracts, and state Shops & Establishments legislation. Specific dates vary by entity type, employee count, and state — confirm the applicable framework for your organization.
Labour Welfare Fund (LWF) — state-specific
Contributions due in states where LWF applies (Karnataka, Maharashtra, AP, TN, WB, etc.). Both employee and employer portions must be remitted. Frequency varies by state: monthly, biannual, or annual — confirm your state registration category.
Financial results — Q4 & full year FY 2025-26 Critical
Listed entities submit standalone and consolidated financial results for Q4 and FY 2025-26 under Reg. 33, SEBI LODR. Statutory deadline: 30 May 2026 (60 days from 31 March 2026). Unaudited Q4 results with limited review within 45 days; audited annual results within 60 days.
Board meeting — approval of annual accounts (FY 2025-26)
Companies Act 2013 requires listed companies to hold a board meeting within 60 days of FY end to approve audited financial statements and recommend dividend (if any). 60th day from 31 March 2026 = 30 May 2026.
ECB-2 monthly return — April 2026
Indian entities with outstanding ECBs submit the ECB-2 return for April 2026 to their AD-Category I bank, forwarded to RBI via FIRMS. Covers all ECB forms — LLF, FCY, INR. Deadline relates to the April 2026 reporting period.
Quarterly TDS statements — Forms 24Q, 26Q, 27Q (Q4 FY 2025-26) Critical
TDS deductors file quarterly returns for Jan–Mar 2026: Form 24Q (salary), 26Q (non-salary, residents), 27Q (non-residents). Separate from Form 27EQ (TCS) which was due on 15 May. File with TRACES/NSDL.
TDS certificates Form 16A / 16D — Q4 FY 2025-26 Critical
Deductors issue Form 16A (non-salary TDS) and Form 16D (Sec 194M) for Q4 FY 2025-26. Certificates generated from TRACES only after quarterly TDS returns are filed and processed. Sequence: file 24Q/26Q/27Q first, then download and issue certificates.
Statement of Financial Transactions — Form 61A (FY 2025-26) Critical
Specified entities (banks, registrars, MFs, post offices, NICs) file SFT covering high-value transactions in FY 2025-26: cash deposits, property registrations, credit card payments, bond/share purchases above prescribed thresholds.
Upcoming — June 2026 deadline to prepare for now
Form DPT-3 — Return of deposits / outstanding loans (FY 2025-26)
Every company (except Govt companies) files Form DPT-3 with MCA for outstanding receipts of money or loans not classified as deposits, as of 31 March 2026. Statutory due date: 30 June 2026 under Rule 16, Companies (Acceptance of Deposits) Rules 2014. Begin data preparation and CA certification in May to meet the June deadline comfortably.
Ongoing compliance — not fixed statutory filing dates
FLA Return — internal preparation for FY 2025-26
Statutory due date for the Foreign Liabilities & Assets Return is 15 July 2026 (filed directly on RBI’s FLAIR portal). May–June is the recommended window to collate data, reconcile DPIIT/RBI records, and coordinate with auditors. This is a preparation milestone, not a regulatory deadline for May.
MSME payment monitoring — Sec 43B(h) rolling review
Section 43B(h) is a tax deductibility condition, not a periodic filing. Payments to MSME-registered suppliers must be made within the agreed or statutory credit period (generally 15–45 days). Overdue amounts become disallowable in the current year’s ITR. Maintain a rolling monthly tracker of all MSME outstanding invoices as an ongoing discipline.
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