Compliance calendar May 2027: GST, TDS, ROC and labour due dates for companies and LLPs
May 2027 due dates: LLP Form 11 and PAS-6 by 30 May, Q4 TDS/TCS statements and SFT by 31 May, plus GSTR-1, GSTR-3B, PMT-06 and TDS deposit.
Short answer
May 2027 brings the first annual filings for FY 2026-27. LLPs file Form 11 (annual return) by 30 May 2027. Quarterly TDS and TCS statements for January-March 2027, the final quarter of tax year 2026-27, are due by 31 May, as is the Statement of Financial Transactions. Unlisted public companies file PAS-6 by 30 May.
- LLP Form 11
- 30 May 2027
- Q4 TDS/TCS statements
- 31 May 2027
- PAS-6 (Oct-Mar)
- 30 May 2027
- SFT for FY 2026-27
- 31 May 2027
- TDS/TCS deposit (April)
- 7 May 2027
- GSTR-3B (monthly)
- 20 May 2027
All due dates at a glance
- TDS/TCS deposit for April 2027
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for April 2027
- GSTR-1 for April 2027 (monthly filers)
- IFF (optional B2B invoice upload) for April 2027
- GSTR-5 and GSTR-6 for April 2027
- PF and ESI contributions for April 2027
- GSTR-3B for April 2027 (monthly filers)
- PMT-06 GST payment for April 2027
- LLP Form 11 annual return for FY 2026-27
- PAS-6 reconciliation of share capital audit, half-year ended 31 Mar 2027
- Form 141 challan-cum-statement for TDS deducted in April 2027
- Quarterly TDS statements for January-March 2027 (Forms 138, 140, 144)
- Quarterly TCS statement for January-March 2027 (Form 143)
- Statement of Financial Transactions (SFT) for FY 2026-27
What is due in May 2027?
May is when the LLP annual cycle begins and the TDS year closes. The January-March 2027 TDS statements are the last ones for tax year 2026-27, the first full year under the Income-tax Act, 2025, so errors here flow directly into Form 130 salary certificates due in June and into deductees' annual tax statements.
Banks, registrars, mutual funds, companies issuing shares above specified limits and other reporting entities file the Statement of Financial Transactions for FY 2026-27 by 31 May. It feeds the annual information statements that the tax department uses to cross-check returns.
May 2027 due date table
The table lists statutory due dates falling in May 2027 for companies and LLPs, checked against the law in force on 31 October 2026. An extension notified by CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC overrides any date here, so confirm on the relevant portal before you file.
| Due date | What is due | Who it applies to |
|---|---|---|
| 07 May 2027 | TDS/TCS deposit for April 2027 | All deductors and collectors |
| 10 May 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for April 2027 | Government deductors; e-commerce operators |
| 11 May 2027 | GSTR-1 for April 2027 (monthly filers) | Taxpayers not in QRMP |
| 13 May 2027 | IFF (optional B2B invoice upload) for April 2027 | QRMP taxpayers (turnover up to ₹5 crore) |
| 13 May 2027 | GSTR-5 and GSTR-6 for April 2027 | Non-resident taxable persons; Input Service Distributors |
| 15 May 2027 | PF and ESI contributions for April 2027 | Employers covered by EPF/ESI |
| 20 May 2027 | GSTR-3B for April 2027 (monthly filers) | Taxpayers not in QRMP |
| 25 May 2027 | PMT-06 GST payment for April 2027 | QRMP taxpayers |
| 30 May 2027 | LLP Form 11 annual return for FY 2026-27 | All LLPs |
| 30 May 2027 | PAS-6 reconciliation of share capital audit, half-year ended 31 Mar 2027 | Unlisted public companies |
| 30 May 2027 | Form 141 challan-cum-statement for TDS deducted in April 2027 | Individuals/HUFs deducting TDS on property, rent or specified payments |
| 31 May 2027 | Quarterly TDS statements for January-March 2027 (Forms 138, 140, 144) | All TDS deductors |
| 31 May 2027 | Quarterly TCS statement for January-March 2027 (Form 143) | TCS collectors |
| 31 May 2027 | Statement of Financial Transactions (SFT) for FY 2026-27 | Specified reporting entities |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
What goes into LLP Form 11?
Form 11 is the LLP's annual return. It reports partners and designated partners, their contributions and changes during the year, and a summary of the LLP's details as at 31 March 2027. It is due within 60 days of the end of the financial year, which is 30 May. Late filing attracts an additional fee of ₹100 per day with no upper cap, so a missed Form 11 becomes expensive quickly. The financial statement (Form 8) follows in October.
Why does the Q4 TDS statement matter more than other quarters?
The January-March salary statement in Form 138 carries the full-year salary details that generate Form 130 (the new Form 16) for employees. Mismatches between deduction, deposit and PAN details create defaults on TRACES and delay employees' returns. Reconcile challans for all four quarters before filing, and remember that March TDS was deposited by 30 April.
Related services
Sources
- TaxGuru: TDS/TCS statement forms and due dates for tax year 2026-27 (Forms 138, 140, 143, 144)
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
- India Briefing: July 2026 income tax calendar with new TDS/TCS forms
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the due date for LLP Form 11 for FY 2026-27?
30 May 2027, within 60 days of the end of the financial year. The additional fee for late filing is ₹100 per day.
When is the Q4 TDS return for tax year 2026-27 due?
31 May 2027 for the January-March 2027 quarter, in Forms 138, 140 and 144. The TCS statement in Form 143 is due on the same date.
Who files PAS-6?
Unlisted public companies file PAS-6 half-yearly to reconcile their dematerialised and physical share capital. The October-March return is due by 30 May 2027.