May 2025 Compliance Calendar: GST, TDS, ROC & Labour Law

Overview : May 2025 serves as a pivotal month in India's compliance landscape, bridging two financial years. Businesses must simultaneously handle routine monthly obligations from April 2025 while meeting critical filing deadlines for Q4 (January-March 2025) of the previous financial year. This dual focus spans multiple regulatory frameworks — Income Tax, GST, Companies Act filings, and Labor Laws. Our comprehensive calendar guides you through these statutory deadlines, helping you avoid penalties, maintain regulatory compliance, and ensure smooth business operations.

Income Tax Act, 1961 & Rules - May 2025 Deadlines

(Note: Deadlines for uploading Form 27C declarations for April and filing Form 24G for April by government offices, typically falling around the 7th and 15th, respectively based on the April calendar pattern, should be verified from official sources as they were not explicitly confirmed for May in the provided materials.)

Goods and Services Tax (CGST Act, 2017 & Rules)

May 2025 GST compliance centers on filing returns and paying taxes for April 2025 transactions. Key deadlines include GSTR-7 (TDS) and GSTR-8 (TCS) by May 10, GSTR-1 for monthly filers by May 11, and GSTR-3B by May 20. Non-resident taxpayers must file GSTR-5 by May 13, while Input Service Distributors file GSTR-6 on the same date. Taxpayers under the QRMP scheme have different obligations – while their quarterly returns aren't due until July, they must pay April's tax liability by May 25 using Form GST PMT-06, with an option to upload April's B2B invoices via IFF by May 13. Additionally, businesses joining the Composition Scheme for FY 2025-26 must file Form ITC-03 by May 31 to reverse applicable input tax credits.

Goods and Services Tax (CGST Act, 2017 & Rules) - May 2025 Deadlines

Companies Act, 2013 & Rules (ROC Filings)

May 2025 brings several critical corporate compliance deadlines. By May 30, LLPs must submit their Annual Return (Form 11) for FY 2024-25, companies with dematerialized securities need to file their half-yearly Reconciliation of Share Capital Audit Report (Form PAS-6), and foreign companies operating in India must submit their Annual Return (Form FC-4). Some sources indicate a May 15 deadline for LLPs to file beneficial interest declarations (Form LLP BEN-2/Form 4D). Additionally, directors should note that while the annual Director KYC verification window opened April 1, it remains available through September 30, 2025. These filings are essential for maintaining proper corporate governance and regulatory compliance.

Companies Act, 2013 & Rules - May 2025 Deadlines

(Note: The deadline for Form LLP BEN-2 / Form 4D on May 15th should be verified for applicability. )

Labour Laws (EPF & MP Act, 1952; ESI Act, 1948)

May 2025 requires employers to fulfill two key labor law compliance obligations. First, both EPF and ESI contributions for April 2025 must be deposited by May 15. For EPF, employers need to generate and file the Electronic Challan cum Return (ECR) through the EPFO portal by the same date, which streamlines both reporting and payment in one process. For ESI, alongside the monthly contribution, employers face an additional requirement to file their half-yearly Return of Contributions (RC) for October 2024 through March 2025 by May 12. This dual timeline means organizations must manage both their routine monthly obligations and the comprehensive half-yearly reporting within the same month.

Labour Laws (EPF & MP Act, 1952; ESI Act, 1948) - May 2025 Deadlines

Foreign Trade (Development and Regulation) Act, 1992

Businesses holding an Import Export Code (IEC) should note that the window for mandatory annual updation or validation of their IEC details on the Directorate General of Foreign Trade (DGFT) portal remains open. This update must be completed between April and June 2025. The final deadline to complete this process and avoid IEC deactivation is June 30, 2025. While not a May-specific deadline, it is an important ongoing compliance activity during this period.

State Specific Laws (Examples) - May 2025 Deadlines

Disclaimer

This calendar provides a general overview of Indian compliance deadlines for May 2025. While we've made every effort to ensure accuracy, compliance requirements often change due to official notifications and amendments. State-specific regulations vary significantly, and individual circumstances may alter your specific obligations. For complete accuracy, we strongly recommend checking official government websites (Income Tax Department, CBIC, MCA, EPFO, ESIC, and State Tax Departments) and consulting with qualified tax or legal professionals about your specific situation. This information is shared as a helpful guide only and should not be considered legal, tax, or financial advice.

Conclusion

May 2025 stands at the intersection of two financial years, requiring businesses to manage both routine monthly obligations from April 2025 and critical year-end reporting for FY 2024-25. This dual focus spans multiple regulatory frameworks—Income Tax (TDS/TCS) , GST, Companies Act, and Labor Laws—with each having distinct deadlines and requirements. State-level compliance, particularly Professional Tax, varies significantly across regions, with different due dates even for the same obligation. Creating a tailored compliance calendar and taking proactive action is essential to avoid penalties and maintain good regulatory standing as the new financial year progresses.

Author Bio

Editorial Team | in

Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.