A complete compliance guide outlining key GST, customs, company law, and labor law deadlines businesses must meet in May 2025 By indtaxfilings – On May 1, 2025 1:30 pm – 3 mins read
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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.
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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.
Composition Scheme:
Special Notes for QRMP and Composition Taxpayers
Got a GST ITC Notice? Read This Before You Reply! Click here
QRMP Scheme: While quarterly GSTR-1 and GSTR-3B returns are not due May, QRMP taxpayers must
Upload April’s B2Bnvoices using the Invoice Furnishing Facility (IFF) by 13th May, and
Pay April’s tax dues using Form PMT-06 by 25th May.
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
31st May 2025-FORM-XII under SCMTR: Filing under the Sea Cargo
Manifest and Transshipment Regulations (SCMTR) for eligible importer and logistics operators. This deadline has been extended to allow more time for compliance.
- 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.
- Labor Law Compliance
15th May 2025-PF and ESI Contributions: Due date for payment of Provident Fund and Employees’ State Insurance contributions for the
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
Got a GST ITC Notice? Read This Before You Reply! Click here
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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