GST Compliance Calendar for May 2025: Key Filings and Deadlines
A complete compliance guide outlining key GST, customs, company law, and labor law deadlines businesses must meet in May 2025
As a new financial year begins, May 2025 becomes a crucial month for businesses and GST-registered taxpayers in India. This month focuses on fulfilling compliance obligations related to transactions carried out in April 2025. From filing various GST returns to making timely tax payments, businesses must stay on top of their responsibilities to avoid interest, penalties, and disruptions in...
As a new financial year begins, May 2025 becomes a crucial month for businesses and GST-registered taxpayers in India. This month focuses on fulfilling compliance obligations related to transactions carried out in April 2025. From filing various GST returns to making timely tax payments, businesses must stay on top of their responsibilities to avoid interest, penalties, and disruptions in input tax credit claims.
This article outlines the important GST filing deadlines in May 2025 and explains which taxpayers need to file which forms.
Key filings include GSTR-1, GSTR-3B, GSTR-5, GSTR-6, and payment forms such as PMT-06. Some returns, like GSTR-7 and GSTR-8, are applicable only to deductors and e-commerce operators. Additionally, businesses opting into the Composition Scheme for FY 2025–26 must file Form ITC-03 to reverse input tax credit.
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GST Filing Calendar: Due Dates in May 2025
Here’s a complete list of forms and deadlines applicable in May 2025:
| Due Date | Form/Return | Who Should File | Purpose |
| 10th May 2025 | GSTR-7 | Taxpayers deducting TDS | Reports Tax Deducted at Source (TDS) for April 2025 |
| 10th May 2025 | GSTR-8 | E-commerce operators | Reports Tax Collected at Source (TCS) for April 2025 |
| 11th May 2025 | GSTR-1 (Monthly) | Regular taxpayers with turnover > ₹5 crore or not under QRMP | Details of outward supplies for April 2025 |
| 13th May 2025 | GSTR-5 | Non-resident taxable persons | Summarizes outward supplies and tax liability for April 2025 |
| 13th May 2025 | GSTR-6 | Input Service Distributors (ISDs) | Reports Input Tax Credit (ITC) received and distributed for April 2025 |
| 13th May 2025 | IFF (Invoice Furnishing Facility) | QRMP taxpayers | Upload B2B invoices for April 2025 (optional but recommended) |
| 20th May 2025 | GSTR-3B | All regular taxpayers and QRMP participants | Summary return of tax liability and ITC for April 2025 |
| 20th May 2025 | GST Payment | All regular taxpayers | Pay tax dues along with GSTR-3B filing |
| 25th May 2025 | PMT-06 | QRMP taxpayers | Monthly tax payment for April 2025 |
| 31st May 2025 | ITC-03 | Taxpayers switching to the Composition Scheme for FY 2025–26 | Reversal of ITC on stock and inputs held before opting into the scheme |
Special Notes for QRMP and Composition Taxpayers
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- QRMP Scheme: While quarterly GSTR-1 and GSTR-3B returns are not due in May, QRMP taxpayers must:
- Upload April’s B2B invoices using the Invoice Furnishing Facility (IFF) by 13th May, and
- Pay April’s tax dues using Form PMT-06 by 25th May.
- Composition Scheme: Businesses that have opted into the Composition Scheme at the beginning of FY 2025–26 must file Form ITC-03 by 31st May to reverse any input tax credit claimed under the regular scheme.
Other Statutory Compliances – May 2025
| Due Date | Compliance | Applicable Law | Description |
| 15 May 2025 | PF & ESI Contributions | Labor Laws | Payment of Provident Fund and ESI for April 2025 by all employers |
| May 2025 (varies by state) | Professional Tax Payment | State Labor Laws | Monthly professional tax payment by employers (due date varies by state) |
| 30 May 2025 | Form 11 (LLP Annual Return) | Company Law (MCA/ROC) | Annual return for LLPs for FY 2024–25 |
| 30 May 2025 | Form FC-4 | Company Law (MCA/ROC) | Annual return for foreign companies for FY 2024–25 |
| 30 May 2025 | Form PAS-6 | Company Law (MCA/ROC) | Half-yearly share capital audit report for unlisted public companies |
| 31 May 2025 | FORM-XII under SCMTR | Customs | Filing under Sea Cargo Manifest & Transshipment Regulations (extended deadline) |
1. Customs Compliance
- 31st May 2025 – FORM-XII under SCMTR: Filing under the Sea Cargo Manifest and Transshipment Regulations (SCMTR) for eligible importers and logistics operators. This deadline has been extended to allow more time for compliance.
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2. Company Law (MCA/ROC) Compliance
- 30th May 2025 – Form 11 (LLP Annual Return): Applicable to all Limited Liability Partnerships (LLPs) for the financial year 2024–25.
- 30th May 2025 – Form FC-4: Annual return for foreign companies operating in India for FY 2024–25.
- 30th May 2025 – Form PAS-6: Applicable to unlisted public companies for filing the reconciliation of share capital audit report for the half-year ending March 2025.
3. Labor Law Compliance
- 15th May 2025 – PF and ESI Contributions: Due date for payment of Provident Fund and Employees' State Insurance contributions for the month of April 2025.
- May 2025 (State-specific dates) – Professional Tax: Monthly payment of professional tax, as per respective state laws. Employers must verify deadlines applicable in their state
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Conclusion
Timely GST filing in May 2025 is essential for smooth operations and staying compliant with tax regulations. Whether you're a large enterprise, a non-resident supplier, or a small business under QRMP or the Composition Scheme, knowing your obligations and meeting them on time helps avoid unnecessary penalties and ensures seamless input credit.
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