MSME Compliance Calendar

1. 7

   Sun
   • TDS / TCSDeposit TDS / TCS deducted last monthChallan 281 for May 2026

     Who: Every deductor. Tax deducted or collected in the previous month. March deductions are due by 30 April.

2. 11

   Thu
   • GSTGSTR-1 (monthly filers)GSTR-1 for May 2026

     Who: Regular taxpayers with turnover above ₹5 crore, or who chose monthly filing. Outward supplies for the previous month.

3. 13

   Sat
   • GSTInvoice Furnishing Facility (QRMP)IFF

     Who: QRMP filers who want B2B invoices of month 1 or 2 of the quarter to reach buyers early. Optional upload of B2B invoices for the previous month.

4. 15

   Mon
   • Income TaxAdvance tax — 1st instalment (15%)Challan 280

     Who: Anyone whose tax after TDS is ₹10,000 or more (not presumptive taxpayers). 15% of the year's estimated tax.

   • PF / ESIEPF contribution and ECRECR for May 2026

     Who: Establishments with 20+ employees (or voluntarily covered). For the previous month's wages.

   • PF / ESIESI contributionESIC challan for May 2026

     Who: Establishments with 10+ employees in notified areas. For the previous month's wages.

   • TDS / TCSIssue Form 16 to employeesForm 16

     Who: Employers. For the previous financial year.

   • TDS / TCSIssue Form 16A to deducteesForm 16A

     Who: Every deductor. For the previous quarter — within 15 days of the statement due date.

5. 20

   Sat
   • GSTGSTR-3B (monthly filers)GSTR-3B for May 2026

     Who: Monthly filers. Summary return and tax payment for the previous month.

6. 25

   Thu
   • GSTQRMP monthly tax paymentPMT-06

     Who: QRMP filers, for months 1 and 2 of a quarter. Pay tax for the previous month (fixed-sum or self-assessment method).

7. 30

   Tue
   • GSTComposition annual returnGSTR-4

     Who: Composition dealers. Annual return for the financial year just ended.

   • ROC / MCAReturn of deposits / loansDPT-3

     Who: Companies with outstanding loans or deposits. As at 31 March.

Dates are the standard statutory due dates as at October 2026 for taxpayers in Haryana, Punjab and Rajasthan. Due dates that fall on a holiday are not shifted here. State-specific items (professional tax, labour welfare fund, shops & establishment renewals) vary by State and are not included. This is general information, not advice — confirm on the GST portal and income-tax portal.