Multi-Regulatory Compliance Calendar — May 2026

May carries the tail end of the half-year and year-end reporting load that April didn't fully absorb — half-yearly stock broker and depository certifications, AIF Annual Activity Reports, LLP and foreign company annual filings, and the ordinary monthly GST/TDS cycle all land in the same window. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, LODR, Portfolio Managers, Stock Brokers, Depository Participants), SEZ/STPI, EPF/ESIC, and corporate law that falls in May 2026.

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May 2026

01 May 2026 (Friday)

• Reporting of value of units of AIFs to Depositories — AIFs, through their RTAs, must upload the latest available NAV corresponding to each ISIN of units of the AIF in the depository system before May 01, 2026, or within 30 days from the date of valuation of the investment portfolio, whichever is later. Applicability: AIF Category I/II/III. Reference: HO/19/34/11(8)2025-AFD-POD1/I/4335/2026, Para 3.1 (Investment Manager to RTA) — periodicity: May 01, 2026, or within 30 days from the date of valuation of the investment portfolio, whichever is later [source: firm's own AIF Cat I/II/III compliance tracker]

05 May 2026 (Tuesday)

• SEZ Monthly Performance Report (MPR) for April, 2026. Applicability: Units/Developers located in SEZ. Reference: Rule 22, SEZ Rules 2006 r.w. Form I
• Monthly report to SEBI (including vault specifications and related operational data) — by 5th of the following month. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter IV, Annexure N

07 May 2026 (Thursday)

• Deposit of TDS/TCS for April, 2026 to the credit of Central Government — non-Government deductors. Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025
• Deposit of tax deducted/collected for April, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025
• ECB-2 Return for April, 2026 (External Commercial Borrowings). Applicability: Borrowers with outstanding External Commercial Borrowings. Reference: Master Direction — External Commercial Borrowings, Trade Credits and Structured Obligations
• NBS-6 (Monthly Return) for April, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [form numbering as per firm-supplied data; verify exact Master Direction paragraph against RBI text before relying on this citation]
• Monthly Return on Important Financial Parameters for April, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

10 May 2026 (Sunday)

• GSTR-7 for May, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for May, 2026. Applicability: E-commerce operators liable to collect TCS. Reference: Section 52, CGST Act 2017 r.w. Rule 67
• GST SRM-II (monthly return, pan masala/tobacco special procedure) for May, 2026. Applicability: Manufacturers of pan masala/tobacco products under special procedure. Reference: Notification 4/2024-CT r.w. Rule 162
• SEZ — Softex Export Realisation Form (SERF) for April, 2026. Applicability: IT/ITES units in SEZ engaged in service exports. Reference: STPI/SEZ administrative guidelines r.w. RBI reporting requirements
• STPI — Softex Export Realisation Form (SERF) for April, 2026. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly (indicative reporting date; actual per scheme documents). Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for April, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

11 May 2026 (Monday)

• GSTR-1 (outward supplies) for April, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59

12 May 2026 (Tuesday)

• ESIC Half-Yearly Return for contribution period October 2025–March 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 26, ESI (General) Regulations 1950 [the 4 Labour Codes took effect 21-Nov-2025, but Central/State detailed Rules remain pending as of this build — existing Act mechanics remain operative during transition per savings clauses; final Rules expected ~Apr-2026 may change forms/thresholds mid-FY — verify before relying on this beyond mid-2026]

13 May 2026 (Wednesday)

• GSTR-1/IFF (Invoice Furnishing Facility) for April, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for May, 2026. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for May, 2026. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

15 May 2026 (Friday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in March, 2026 — within 15 days from the due date of the Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025
• NBS-4B (Monthly Return) for May, 2026. Applicability: NBFC-Deposit Taking; NBFC-NDSI with asset size > Rs.500 crore; group NBFCs with combined asset size ≥ Rs.500 crore; NBFC-Factors; NBFC-CICs; NBFC-ND with asset size Rs.100-500 crore (excl. NBFC-NOFHCs). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories) — periodicity: within 15 days from end of each month [source: firm's own AIF Cat I/II/III compliance tracker]
• Reporting of all cash transactions, including cross-border wire transfers. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director) — periodicity: within 15 days of the succeeding month [source: firm's own AIF Cat I/II/III compliance tracker]
• Internal Audit report to Depository for half-year ending 31-March-2026. Applicability: Depository Participants (DPs) registered with NSDL/CDSL. Reference: SEBI Master Circular for Stock Brokers dated 09-Aug-2024, Para 15.8.1.2 r.w. SEBI (Depositories and Participants) Regulations, 2018
• PF (Provident Fund) payment for April, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition caveat as noted above]
• ESIC (Employees' State Insurance) contribution payment for April, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition caveat as noted above]

20 May 2026 (Wednesday)

• GSTR-3B for April, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for May, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

30 May 2026 (Saturday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for April, 2026. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025
• Form PAS-6 — half-yearly reconciliation of share capital audit report (Oct'25-Mar'26). Applicability: Unlisted public companies (Rule 9A); private companies excl. small companies (Rule 9B); Section 8 companies with share capital. Reference: Section 29, Companies Act 2013 r.w. Rule 9A/9B, Companies (Prospectus and Allotment of Securities) Rules 2014
• Form 11 — Annual Return for LLPs (FY 2025-26). Applicability: All LLPs. Reference: Section 35, LLP Act 2008 r.w. Rule 25, LLP Rules 2009
• Form FC-4 — Annual Return of Foreign Company. Applicability: Foreign companies with a place of business in India. Reference: Section 384(2), Companies Act 2013 r.w. Rule 7, Companies (Registration of Foreign Companies) Rules 2014
• SEZ — SOFTEX filing for software/IT services exported electronically in April, 2026. Applicability: Units in SEZ exporting software/IT services electronically. Reference: STPI/SEZ SOFTEX guidelines r.w. FEMA reporting norms
• STPI — SOFTEX filing for software/IT services exported electronically in April, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• NBS-8 (Annual Return). Applicability: NBFC with Asset Size between Rs.100 crore & Rs.500 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-9 (Annual Return). Applicability: NBFC with Asset Size below Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Reports to investors covering (A) financial information of investee companies, and (B) material risks and how they are managed — including concentration risk at fund level, foreign exchange risk at fund level, leverage risk at fund and investee company levels, realisation risk (change in exit environment) at fund and investee company levels, strategy risk (change in or divergence from business strategy) at investee company level, reputation risk at investee company level, and extra-financial risks including environmental, social and corporate governance risks at fund and investee company level. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 22(h) (Fund Manager to Investors) — periodicity: 60 days of end of quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Comments/observations on Compliance Test Report (CTR). Applicability: AIF Category I/II/III. Reference: Master Circular, Para 15.2.3 (Trustee/Trust/Sponsor, where the AIF is set up other than as a trust, to Fund Manager) — periodicity: 30 days from receipt of report [source: firm's own AIF Cat I/II/III compliance tracker]
• Secretarial Compliance Report (Annual). Applicability: All Listed Entities. Reference: Regulation 24A, SEBI (LODR) Regulations 2015
• Submission of Deviations or Variations (Quarterly). Applicability: All Listed Entities. Reference: Regulation 32, SEBI (LODR) Regulations 2015
• Financial Results (Quarterly). Applicability: All Listed Entities. Reference: Regulation 33, SEBI (LODR) Regulations 2015
• Financial Results (Annual). Applicability: All Listed Entities. Reference: Regulation 33, SEBI (LODR) Regulations 2015
• Net worth certificate to Stock Exchange for half-year ending 31-March-2026 — within 60 days of half-year end. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 09-Aug-2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992
• Half-yearly Risk Based Supervision (RBS) data submission to Stock Exchange for half-year ending 31-March-2026 [exact day set by each Stock Exchange, not fixed in the Master Circular — illustrative date aligned with the net worth certificate]. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 09-Aug-2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992
• Certificate of compliance with SEBI (Portfolio Managers) Regulations and circulars, signed by the Principal Officer, for FY 2025-26 — within 60 days of FY end. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers dated 07-Jun-2024 (and 20-Mar-2023 base circular), Para 2.3.1
• Report to SEBI confirming compliance with performance benchmark reporting (firm-level performance data audited annually) for FY 2025-26 — within 60 days of FY end. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers dated 07-Jun-2024 (and 20-Mar-2023 base circular), Para 2.4.2

31 May 2026 (Sunday)

• Statement by trustees of approved superannuation fund — contributions/interest repaid to employees during the year, within 2 months of FY end. Applicability: Trustees of approved Superannuation Funds. Reference: Rule 219(7), Income-tax Act 2025
• AIF Annual Activity Report for year ending March 2026 — transition-year special due date per SEBI Circular dated 04-Mar-2026, superseding the earlier annual reporting norm. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: Regulation 28, SEBI (AIF) Regulations 2012 r.w. SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
• NAV calculation independence and valuation requirement — Category III AIFs must ensure NAV calculation is independent from the fund management function, disclosed to investors at intervals not longer than a quarter (close-ended) or a month (open-ended); valuation of unlisted securities and listed debt securities must be by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 23(3) — periodicity: at intervals not longer than a month for open-ended funds [source: firm's own AIF Cat I/II/III compliance tracker]
• Report of financial transactions or reportable accounts for the previous calendar year (FATCA/CRS — Form 61B). Applicability: AIF Category I/II/III. Reference: Section 285BA, Income-tax Act 1961 (Investment Manager to Income Tax Department) — periodicity: on or before 31st May of the relevant year [source: firm's own AIF Cat I/II/III compliance tracker]
• Internal Audit report to Stock Exchange for half-year ending 31-March-2026. Applicability: SEBI-registered Stock Brokers/Clearing Members. Reference: SEBI Master Circular for Stock Brokers dated 09-Aug-2024, Para 15.6/15.8.1.1 r.w. SEBI (Stock Brokers) Regulations, 1992
• Return of tax deduction from contributions paid by trustees of approved superannuation fund (cross-reference — already captured under the Income Tax entry above for this same date; listed here only because the source tracker double-carries it). Applicability: Trustees of approved Superannuation Funds. Reference: Rule 22, Income-tax Rules 1962 — see Income Tax entry, this date

How We Help

Two SEBI-registered fund categories (AIFs and Portfolio Managers), NBFC returns, LODR half-yearly and annual filings, and LLP/foreign-company annual returns all converge in this one month — and several of the deadlines above depend on a circular that superseded an older norm just weeks before this filing window opened. That's exactly the kind of change that's easy to miss if your compliance calendar isn't actively maintained against the latest SEBI/RBI circulars. At Anuj Desai & Associates, we track these changes as they're issued and manage the actual filings — AIF quarterly and annual SEBI reporting, NBFC returns, LODR disclosures, PMS and stock broker certifications, and the notices that follow when a filing falls out of step with a superseding circular. If you'd rather have a team owning this calendar than reading it, get in touch with our compliance desk.