May 2026 Statutory Compliance Calendar – GST, Income Tax, MCA, PF & ESI
Compliance Calendar – May 2026 (GST, Income Tax, MCA, PF & ESI)
May 2026 is a crucial compliance month as it primarily covers filings related to April 2026, along with significant quarterly Income Tax obligations. Keeping track of due dates is essential to avoid interest charges, late fees, and penalties. Below is a structured overview of all major compliances.
Income Tax Compliance – May 2026
This month includes both monthly TDS deposit requirements and quarterly TDS return filings.
📊 Key Income Tax Due Dates
| Due Date | Compliance | Particulars |
|---|---|---|
| 7 May 2026 | TDS Payment | Deposit of TDS deducted for April 2026 |
| 31 May 2026 | TDS Return (Q4) | Filing of TDS returns for Jan–Mar 2026 |
| 31 May 2026 | Form 16A Issuance | Issue of TDS certificates (non-salary cases) |
💡 Important Points
- Delay in TDS deposit attracts interest at 1% / 1.5% per month
- From this period, TDS compliance follows provisions of the Income Tax Act, 2025 (new sections applicable)
- Late filing of TDS returns results in a penalty of ₹200 per day
🔷 GST Compliance – May 2026
📊 GST Due Dates (for April 2026 period)
| Due Date | Return | Applicability |
|---|---|---|
| 10 May 2026 | GSTR-7 | GST TDS filers |
| 10 May 2026 | GSTR-8 | E-commerce operators (TCS) |
| 11 May 2026 | GSTR-1 | Monthly return for outward supplies |
| 13 May 2026 | GSTR-6 | Input Service Distributors (ISD) |
| 20 May 2026 | GSTR-3B | Regular monthly taxpayers |
| 20 May 2026 | GSTR-5 | Non-resident taxable persons |
| 20 May 2026 | GSTR-5A | OIDAR service providers |
🔶 QRMP Scheme
Taxpayers under the QRMP scheme are not required to file GSTR-3B for April in May.
| Due Date | Compliance |
|---|---|
| 25 May 2026 | PMT-06 |
PF & ESI Compliance – May 2026
Employers are required to fulfill monthly labour law compliances within prescribed timelines.
📊 PF & ESI Due Dates
| Due Date | Compliance | Particulars |
|---|---|---|
| 15 May 2026 | PF Payment | EPF contribution for April 2026 |
| 15 May 2026 | ESI Payment | ESI contribution for April 2026 |
💡 Important Points
- Contributions include both employer and employee shares
- Delay results in interest and penalties (damages)
- PF return (ECR) must be filed along with the payment
MCA (ROC) Compliance – May 2026
MCA compliances are event-based rather than periodic.
📊 Key MCA Filings
| Event | Form | Timeline |
|---|---|---|
| Allotment of Shares | PAS-3 | Within 30 days |
| Board Resolution Filing | MGT-14 | Within 30 days |
| Director Appointment/Resignation | DIR-12 | Within 30 days |
| Incorporation Filings | Various Forms | As applicable |
💡 Important Points
- No fixed monthly deadlines
- Non-compliance can lead to significant penalties for both the company and its directors
- Annual filings (AOC-4, MGT-7) are separate and not part of May compliance
Practical Compliance Focus – May 2026
May also plays a key role in financial year transition and reconciliation activities:
- ✅ Reconciliation of GST data with books (impact of April opening balances)
- ✅ Q4 TDS reconciliation prior to return filing
- ✅ Salary and payroll verification, including PF & ESI alignment
- ✅ Preparation for the upcoming Income Tax Return (ITR) filing season