GST & TDS/TCS Compliance Due Dates – May 2026 | GSTR-3B & Q4 Return Filing Update

GST & TDS/TCS Compliance Deadlines You Should Not Miss in May 2026
Businesses and professionals must stay alert to important GST and Income Tax compliance deadlines during May
2026. Missing statutory due dates may lead to late fees, interest liability, notices, and unnecessary compliance
issues.
This month includes important filings relating to GSTR-3B and Quarterly TDS/TCS Returns for Q4 FY 2025-26.
GSTR-3B Filing Due on 20 May 2026
Taxpayers having annual turnover above the prescribed threshold limit are required to file GSTR-3B for the month
of April 2026 on or before 20th May 2026.
GSTR-3B is a monthly summary return under GST which includes outward supplies, input tax credit, and tax
payment details.
Non-filing or delayed filing may result in:
 Late fees under GST law
 Interest on delayed tax payment
 Restriction in compliance activities
 Notices from the GST department
Businesses should reconcile sales, purchase, and input tax credit data before filing the return.
Quarterly TDS/TCS Returns Due by 31 May 2026
The due date for filing Quarterly TDS/TCS Returns for Q4 FY 2025-26 is 31 May 2026.
The applicable forms include:
 Form 24Q – Salary TDS
 Form 26Q – Non-Salary TDS
 Form 27Q – Payments to NRIs
 Form 27EQ – TCS Return
Deductors and collectors must ensure accurate filing of returns and timely issuance of TDS certificates to avoid
penalties and defaults.
Why Timely Compliance Matters
Delayed compliance can increase the financial burden on businesses through:
 Interest liability
 Late filing fees
 Department notices
 Compliance mismatches
 Difficulty in future assessments and reconciliations
Regular review of compliance calendars and proper documentation can help businesses avoid these issues.
Conclusion
With multiple GST and TDS/TCS deadlines falling in May 2026, businesses should complete filings well before the
due dates to avoid penalties and operational disruptions.
Contact BSA & Company for expert guidance.