Compliance calendar
8 statutory dates fall in May 2027. Each one below says who must file, what the filing covers, and what being late costs.
Quick Statutory Answer
TDS / TCS deposit: 7 May. GSTR-1 (outward supplies): 11 May. DPDP Act compliance deadline: 13 May. ESI contributions: 15 May. PF contributions: 15 May. GSTR-3B return and GST payment: 20 May. LLP Form 11 (annual return): 30 May. Quarterly TDS return (24Q / 26Q): 31 May.
| Date | What is due | Covers | Who must file | If late | Law |
|---|---|---|---|---|---|
| Fri, 7 May 2027 | TDS / TCS deposit | for April 2027 | Anyone who deducts tax at source — on salaries, rent, contractor or professional fees | Interest at 1.5% a month on the tax, from the date it was deducted until it is paid (1% a month for any delay in deducting it) | Income-tax Act, 2025, s. 398(3)(a) (formerly s. 201(1A)) |
| Tue, 11 May 2027 | GSTR-1 (outward supplies) | for April 2027 | GST-registered businesses filing monthly (quarterly QRMP filers file by the 13th after the quarter) | ₹50 a day (₹20 for a nil return) until filed, up to a cap set by turnover | CGST Act, s. 47 |
| Thu, 13 May 2027 | DPDP Act compliance deadline | the date the Rules take full effect | Any business that collects personal data of customers or employees in India | Up to ₹250 crore for failing to protect personal data, and up to ₹200 crore for failing to report a breach | DPDP Act, 2023, Schedule |
| Sat, 15 May 2027 | ESI contributions | for April 2027 | Employers covered by ESIC — generally from 10 employees, for staff within the wage ceiling | Interest on the late contribution, and damages that grow with the delay | Code on Social Security, 2020 |
| Sat, 15 May 2027 | PF contributions | for April 2027 | Employers registered with EPFO — compulsory from 20 employees | 12% a year interest on the late contribution, and damages on top | Code on Social Security, ss. 127 & 128 |
| Thu, 20 May 2027 | GSTR-3B return and GST payment | for April 2027 | GST-registered businesses filing monthly (quarterly filers: 22nd or 24th after the quarter, by state) | ₹50 a day late fee (₹20 for a nil return), plus 18% a year interest on unpaid tax | CGST Act, ss. 47 & 50 |
| Sun, 30 May 2027 | LLP Form 11 (annual return) | for FY 2026-27 | Every limited liability partnership | ₹100 a day, per form | LLP Act, 2008, s. 69 |
| Mon, 31 May 2027 | Quarterly TDS return (24Q / 26Q) | Q4 (Jan–Mar) of FY 2026-27 | Anyone who deducts tax at source | ₹200 a day until filed, up to the amount of TDS — and a separate penalty of ₹10,000 to ₹1,00,000 | Income-tax Act, 2025, ss. 427 & 461 (formerly ss. 234E & 271H) |
Few businesses owe every date on this list. Create a free account and VidhiSar works out which are yours, tracks them on your calendar with what each would cost if missed, and reminds you before each one.
These are the dates the law sets. The government extends some of them by notification, often close to the day, and a few depend on facts about your business — your turnover slab, whether you file GST quarterly, when your AGM was held. Check for an extension, and confirm with your CA, before treating a date as final.