Due date for deposit of Tax deducted/collected
for the month of April, 2026. However, all
sum deducted/collected by an office of the
government shall be paid to the credit of the
Central Government on the same day where tax is
paid without production of a challan.
Declaration under section 394(2) of the
IncomeTax Act 2025 to be made by a buyer for
obtaining goods without collection of tax in the
month of April, 2026.
10 May 2026
GSTR-7 for the month of April 2026 to be filed by
persons liable to Tax Deduction at Source (TDS).
GSTR-8 for the month of April 2026 to be filed by
E-Commerce Operators liable to Tax Collection at
Source (TCS).
11 May 2026
GSTR-1 for the month of April 2026 to be filed by
all registered taxpayers not under QRMP scheme.
13 May 2026
GSTR-6 for the month of April 2026 to be filed by
Input Service Distributors (ISDs).
GSTR-5 for the month of April 2026 to be filed by
Non-Resident Foreign Taxpayers.
Uploading B2B invoices using Invoice Furnishing
Facility (IFF) under QRMP scheme for the month
of April 2026 by taxpayers with aggregate
turnover of up to INR 50 million.
15 May 2026
Due date for issue of TDS Certificate for tax
deducted under section 194-IA, 194-IB, 194M and
(IncomeTax Act, 1961) in the month of March,
2026.
Due date for furnishing of Form 137 (IncomeTax
Rules, 2026) by an office of the Government
where TDS/TCS for the month of April, 2026 has
been paid without the production of a challan.
Monthly statement in prescribed Form by stock
exchange in respect of transactions in which
client codes been modified after registering in
system for the month of April, 2026.
Quarterly statement of TCS deposited for the
quarter ending March 31, 2026.
Due date for furnishing statement by a recognized
association in respect of transactions in which
client codes have been modified after registering
in the system for the month of April, 2026.
20 May 2026
GSTR-5A for the month of April 2026 to be filed
by non-resident Online Database Access and
Retrieval (OIDAR) service providers.
GSTR-3B for the month of April 2026 to be filed by
all registered taxpayers not under QRMP scheme.
30 May 2026
Issue of TCS certificates for the 4th Quarter of the
Financial Year 2025-26.
Furnishing of statement required under Section
285B (IncomeTax Act 1961) for the previous year
2025-26.
Challan-cum-statement of deduction of tax under
section 393(1) of the IncomeTax Act 2025 [Table
Sl. No. 2(i), 3(i), 6(ii) & 8(vi) in the month of April,
2026.
31 May 2026
Return of tax deduction from contributions paid
by the trustees of an approved superannuation
fund.
Due date for e-filing of annual statement of
reportable accounts as required to be furnished
under section 285BA(1)(k) (IncomeTax Act, 1961)
(in Form No. 61B) for calendar year 2025 by
reporting financial institutions.
Application for allotment of PAN where a person’s
total income exceeds the maximum amount not
chargeable to IncomeTax during any Financial
Year and no PAN has been allotted to him.
Application for allotment of PAN in case of person
being managing director, director, partner, trustee,
author, founder, karta, chief executive officer,
principal officer or office bearer of the person
referred to in prescribed Rule or any person
competent.
Quarterly statement of TDS deposited for the
quarter ending March 31, 2026.
Due date for furnishing of statement of financial
transaction (in Form No. 61A) as required to
be furnished under sub-section (1) of section
285BA (Income-Tax Act, 1961) with respect to the
financial year 2025-26.
Statement in Form no. 10 (Income-Tax Rules,
1962) to be furnished to accumulate income for
future application under Section 10(21) or Section
11(1) (Income-Tax Act 1961) (if the assessee is
required to submit return of income on or before
July 31, 2026).
Application in Form 9A (Income-Tax Rules,
1962) for exercising the option available under
Explanation to Section 11(1) (IncomeTax Act
1961) to apply income of previous year in the
next year or in future (if the assessee is required
to submit return of income on or before July 31,
2026).
Statement of donation in Form 10BD (IncomeTax
Rules, 1962) to be furnished by reporting person
under Section 80G(5)(iii) or section Section
35(1A)(i) (IncomeTax Act 1961) in respect of the
financial year 2025-26.
Certificate of donation in Form no. 10BE
(IncomeTax Rules, 1962) as referred to in Section
80G(5)(ix) or Section 35(1A)(ii) (Income-Tax Act
1961) to the donor specifying the amount of
donation received during the financial year 2025-26.
7 June 2026
Due date for deposit of Tax deducted/collected
for the month of May, 2026. However, all
sum deducted/collected by an office of the
government shall be paid to the credit of the
Central Government on the same day where tax is
paid without production of an IncomeTax Challan.
Declaration under section 394(2) of the
IncomeTax Act 2025 to be made by a buyer for
obtaining goods without collection of tax in the
month of May, 2026.
10 June 2026
GSTR-7 for the month of May 2026 to be filed by
persons liable to TDS.
GSTR-8 for the month of May 2026 to be filed by
E-Commerce Operators liable to TCS.
11 June 2026
GSTR-1 for the month of May 2026 to be filed by
all registered taxpayers not under QRMP scheme.
13 June 2026
GSTR-6 for the month of May 2026 to be filed by
Input Service Distributors (ISDs).
GSTR-5 for the month of May 2026 to be filed by
Non-Resident Foreign Taxpayers.
Uploading B2B invoices using Invoice Furnishing
Facility (IFF) under QRMP scheme for the
month of May 2026 by taxpayers with aggregate
turnover of up to INR 50 million.
20 June 2026
GSTR-5A for the month of May 2026 to be filed
by non-resident Online Database Access and
Retrieval (OIDAR) service providers.
GSTR-3B for the month of May 2026 to be filed by
all registered taxpayers not under QRMP scheme.