Securities Transaction Tax - Due date for deposit of
tax collected for the month of April 2025.
Commodities Transaction Tax - Due date for
deposit of tax collected for the month of April
2025.
Declaration under Sub-section (1A) of Section
206C of the ITA to be made by a buyer for obtaining
goods without collection of tax for declarations
received in the month of April 2025 in Form 27C.
Collection and recovery of equalization levy on
specified services in the month of April 2025.
Due date for deposit of Tax deducted/collected
for the month of April 2025. 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 Income tax Challan.
10 May 2025
GSTR-7 for the month of April 2025 to be filed by
persons liable to Tax Deduction at Source (TDS).
GSTR-8 for the month of April 2025 to be filed by
E-Commerce Operators liable to Tax Collection at
Source (TCS).
11 May 2025
GSTR-1 for the month of April 2025 to be filed by all
registered taxpayers not under QRMP scheme.
13 May 2025
GSTR-6 for the month of April 2025 to be filed by
Input Service Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing
Facility (IFF) under QRMP scheme for the month of
April 2025 by taxpayers with aggregate turnover of
up to INR 50 million.
GSTR-5 for the month of April 2025 to be filed by
Non-Resident Foreign Taxpayers.
15 May 2025
Due date for issue of TDS Certificate for tax
deducted under Section 194S in the month of
March 2025 IN Form 16E.
Due date for furnishing of Form 24G by an office of
the Government where TDS/TCS for the month of
April 2025 in Form 24G.
Quarterly statement of TCS deposited for the
quarter ending 31 March 2025, in Form 27EQ.
Monthly statement to be furnished by a stock
exchange in respect of transactions in which client
codes been modified after registering in the system
for the month of April 2025 in Form 3BB.
Monthly statement to be furnished by a recognised
association in respect of transactions in which
client codes have been modified after registering
in the system for the month of April 2025 in Form
3BC.
Due date for issue of TDS Certificate for tax
deducted under Section 194-IA in the month of
March 2025 in Form 16B.
Due date for issue of TDS Certificate for tax
deducted under Section 194-IB in the month of
March 2025 in Form 16C.
Due date for issue of TDS Certificate for tax
deducted under Section 194M in the month of
March 2025 in Form 16D.
20 May 2025
GSTR-5A for the month of April 2025 to be filed by
Non-Resident Service Providers of Online Database
Access and Retrieval (OIDAR) Services.
GSTR-3B for the month of April 2025 to be filed by
all registered taxpayers not under QRMP scheme.
30 May 2025
Statement to be furnished under Section 285B of
the ITA by a person carrying on production of a
cinematograph film or engaged in specified activity
or both for Previous Year 2024-25 in Form 52A.
Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194-IA in
the month of April 2025 in Form 26QB.
Due date for furnishing of challan cum statement in
respect of tax deducted under Section 194M in the
month of April 2025 in Form 26QC.
Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194-IB in
the month of April 2025 in Form 26QD
Due date for furnishing of challan cum statement in
respect of tax deducted under Section 194S in the
month of April 2025 in Form 26QE.
Quarterly TCS certificate in respect of tax collected
by any person for the quarter ending 31 March
2025, in Form 27D.
31 May 2025
Application for exercise of option under clause (2)
of the Explanation to Sub-section (1) of Section 11
of the ITA (if the assessee is required to submit
return of income on or before 31 July 2025) in
Form 9A.
Quarterly statement of TDS deposited for
the quarter ending 31 March 2025, in Form
24Q/26Q/27Q.
Quarterly statement of tax deposited in relation to
transfer of virtual digital asset under Section 194S
to be furnished by an exchange for the quarter
ending 31 March 2025, in Form 26QF.
Return of tax deduction from contributions paid by
the trustees of an approved super annuation fund.
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
of the Act respect of a Financial Year 2024-25.
Due date for efiling of annual statement of
reportable accounts as required to be furnished
under Section 285BA(1)(k) (in Form No. 61B) for
calendar year 2024-25.
Statement of particulars to be filed by reporting
person under clause (viii) of Sub-section (5) of
Section 80G and clause (i) to Sub-section (1A) of
Section 35 of the ITA for the Financial Year 2024-
2025 in Form 10BD.
Certificate of donation under clause (ix) of Subsection
(5) of Section 80G and under clause (ii) to
Sub-section (1A) of Section 35 for the Financial
Year 2024-2025 in Form 10BE.
Certificate of an accountant under Sub-rule (6) of
rule 8B in Form 5BA.
Application for allotment of PAN in case of nonindividual
resident person, which enters into a
financial transaction of INR 250,000 or more
during FY 2024-25 and has not been allotted any
PAN 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 Rule 114(3)(v) or any person
competent to act on behalf of the person referred
to in Rule 114(3)(v) and who has not allotted any
PAN.
Statement to be furnished to the Assessing Officer/
Prescribed Authority under clause (a) of the
Explanation 3 to the third proviso to clause (23C) of
Section 10 or under clause (a) of Sub-section (2) of
Section 11 of the ITA (if the assessee is required to
submit return of income on 31 July 2025) in Form
10.
7 June 2025
Securities Transaction Tax - Due date for deposit of
tax collected for the month of May 2025.
Commodities Transaction Tax - Due date for
deposit of tax collected for the month of May 2025.
Declaration under sub-section (1A) of Section 206C
of the ITA to be made by a buyer for obtaining
goods without collection of tax for declarations
received in the month of May 2025 in Form 27C.
Collection and recovery of equalisation levy on
specified services in the month of May 2025.
Due date for deposit of Tax deducted/collected
for the month of May 2025. 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 Income tax Challan.
11 June 2025
GSTR-1 for the month of May 2025 by all registered
taxpayers not under QRMP scheme.
13 June 2025
GSTR-6 for the month of May 2025 to be filed by
ISDs.
Uploading B2B invoices using IFF under QRMP
scheme for the month of May 2025 by taxpayers
with aggregate turnover of up to INR 50 million.
GSTR-5 for the month of May 2025 to be filed by
Non-Resident Foreign Taxpayers.