Direct Tax
Indirect Tax

7 May 2025

  • 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.