GST Compliance Calendar May 2026: Key Due Dates & Filings
Introduction
Staying compliant with Goods and Services Tax (GST) is essential for businesses to avoid penalties and ensure smooth operations. The GST Compliance Calendar for May 2026 highlights important return filing deadlines such as GSTR-1, GSTR-3B, and QRMP filings. Timely submission of these returns helps maintain proper tax records and ensures seamless input tax credit (ITC) claims.
Important Due Dates for GST Compliance May 2026
|
Compliance |
Form |
Due Date |
Applicable To |
Details |
| TDS under GST | GSTR-7 | 10/05/2026 | Government departments / notified entities | Filing of GST TDS deducted during April 2026 |
| TCS under GST | GSTR-8 | 10/05/2026 | E-commerce operators | Reporting of TCS collected on supplies made through the platform during April 2026 |
| Outward Supplies Return | GSTR-1 | 11/05/2026 | Regular taxpayers (monthly filers) | Report outward supplies for April 2026, including B2B, B2C, debit/credit notes, and exports |
| Outward Supplies (QRMP) | IFF | 13/05/2026 | QRMP scheme taxpayers | Optional reporting of B2B invoices for April 2026 |
| Non-Resident Return | GSTR-5 | 13/05/2026 | Non-resident taxable persons | Return for outward and inward supplies for April 2026 |
| Input Service Distributor Return | GSTR-6 | 13/05/2026 | ISD registered entities | Distribution of input tax credit to branches / units |
| OIDAR Services Return | GSTR-5A | 20/05/2026 | OIDAR service providers | Reporting online information and database access or retrieval services supplied to Indian customers |
| Monthly GST Return | GSTR-3B | 20/05/2026 | Regular taxpayers | Summary return of tax liability, eligible ITC, and tax payment for April 2026 |
| GST Payment (QRMP) | PMT-06 | 25/05/2026 | QRMP scheme taxpayers | Monthly tax payment for April 2026 under the QRMP scheme |
Key GST Returns Explained
- GSTR-1: This return captures details of outward supplies (sales). It is crucial for matching invoices and enabling buyers to claim ITC.
- GSTR-3B: A summary return that includes tax liability and payment. It must be filed even if there is no business activity (nil return).
- QRMP Scheme: Businesses with turnover up to ₹5 crore can opt for quarterly filing of returns and making online GST tax payment.
GST Compliance Tips for May 2026
- Reconcile sales data with invoices before filing GSTR-1.
- Verify input tax credit with GSTR-2B before filing GSTR-3B.
- Ensure timely tax payment to avoid interest.
- File nil returns if no transactions occurred.
- Keep proper documentation for audit and verification.
Why does the GST compliance calendar matter?
A timely GST compliance calendar ensures that businesses avoid late fees, interest, and penalties. Moreover, proper filing helps maintain accurate records, improves credibility, and ensures smooth input tax credit flow. Delays or incorrect filings can lead to notices and financial losses.
Avoid unnecessary costs and legal issues.
Late Filing Fees (GST Returns)
- GSTR-1: ₹50 per day (₹25 CGST + ₹25 SGST), ₹20 per day for Nil return.
- GSTR-3B: ₹50 per day (₹25 CGST + ₹25 SGST), ₹20 per day for Nil return.
- Maximum Late Fee: Generally capped at ₹5,000 per return (₹2,500 CGST + ₹2,500 SGST).
- GSTR-7 / GSTR-8: ₹200 per day (₹100 CGST + ₹100 SGST), subject to maximum limit.
Interest on Late Payment of GST
- 18% per annum: On delayed payment of GST liability.
- 24% per annum: In cases of excess ITC claimed or wrongly utilized.
- Interest is calculated from the due date till the actual payment date.
Penalties under GST
- General Penalty: ₹10,000 or 10% of tax due (whichever is higher).
- Fraud Cases: ₹10,000 or 100% of tax due (whichever is higher).
- Non-filing of Returns: Continuous default may lead to GST Registration Suspension or GST Cancellation.
Other Consequences of Non-Compliance
- Blocking of E-way bill generation if returns are not filed.
- Restriction on Input Tax Credit (ITC) for buyers.
- Notices from GST department for mismatches or delays.
- Business credibility impact due to non-compliance.
Why choose Ebizfiling for a GST Compliance calendar?
Managing the GST compliance calendar May 2026 can be complex with multiple due dates and return filings. With Ebizfiling, you can ensure accurate, timely, and stress-free compliance without worrying about penalties or errors.
Our GST Compliance Services
- Get Form GSTR-1 Online
- Information on GSTR-3B return Filing
- QRMP return filing and monthly payment
- GSTR 9C Reconciliation & ITC Matching
Choose Ebizfiling for reliable and stress-free GST compliance ,May 2026.
Conclusion
The GST Compliance Calendar May 2026 is crucial for businesses to stay on track with their tax obligations. By adhering to due dates and ensuring accurate filings, businesses can avoid penalties and maintain smooth operations. Proper planning and timely action will help you stay compliant and financially organized.
You can also refer to our complete Compliance Calendar May 2026 for all GST, TDS, LLP, OPC, Income Tax, PF, ESI, and company compliance due dates in one place.
Related compliance calendar guides:
TDS and TCS Compliance Calendar May 2026
Income tax dues dates May 2026
Company compliance due dates May 2026
PF and ESI Compliance Calendar May 2026
FAQs on GST Compliance Calendar May 2026
1. If I file GSTR-3B first and later notice a mistake in GSTR-1, will it create a problem?
Yes, it can. If GSTR-1 and GSTR-3B do not match, the buyer may not see the correct invoice details for input tax credit. It is usually much easier to check the figures once before filing than to fix the mismatch later.
2. I am under QRMP. If I skip IFF in May, do I miss reporting those invoices completely?
No. You will not lose those invoices. If IFF is not filed by 13 May 2026, the April invoices can still be reported in the quarterly GSTR-1 for the April to June 2026 quarter.
3. My business had no sales in April 2026. Do I still need to file GSTR-3B in May?
Yes. If your GST registration is active and GSTR-3B applies to you, a nil return still needs to be filed. No sales during the month does not automatically mean there is no filing requirement.
4. Why do buyers keep asking suppliers to file GSTR-1 on time?
Mostly because their input tax credit depends on it. Even if you have already paid the tax, delayed GSTR-1 can hold up invoice reflection and often leads to follow-ups from customers.
5. Is GSTR-5 relevant only when a non-resident taxpayer makes sales in India?
Not necessarily. A non-resident taxable person generally reports both outward and inward supplies for the relevant period. That is why keeping purchase and sales records ready before the due date helps.
6. Can filing one GST return late affect other GST compliances in the same month?
Yes, quite often. One delayed return can create matching and reconciliation issues in the next filing cycle. Once that happens, the following month usually takes more time and effort.
7. I paid GST late but filed the return on time. Is that still treated as non-compliance?
Yes. Filing the return and paying the tax are treated separately. So even if the return is filed within time, a delay in payment can still attract interest.
8. How do businesses usually make mistakes while filing PMT-06 under QRMP?
Usually by paying based on rough estimates. If sales, credit notes, or available input tax credit are not checked properly, the shortfall often shows up later at the time of quarterly filing.
9. Can Ebizfiling help if April invoices and books do not match before filing May returns?
Yes. Ebizfiling can help compare invoices with books, identify mismatches, and sort out the figures before filing. It is much easier to fix these issues early than after filing.
10. If I have already missed one May 2026 GST due date, can Ebizfiling still assist?
Yes. Missing one due date does not mean the situation cannot be corrected. Ebizfiling can help identify pending filings, estimate late fees, and get the compliance back in order.
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