175 Legal Compliances and Legal Updates for May-2026 in India

S.No

Date of Event

Form

Period Ending on

Frequency

Type of Legal Obligation

1.

May, 05^th 2026

—-

April 2026

Monthly

Uploading data by AD Category-I Bank for amounts remitted under Liberalized Remittance Scheme (LRS)

2.

May, 07^th 2026

ECB – 2

April 2026

Monthly

Filing returns by External Commercial Borrowings (ECBs)

3.

May, 15^th 2026

DNBS-4B

April 2026

Monthly

Filing Structural Liquidities and Interest Rates Sensitivity reports by NBFC- NDSI and also NBFC- D “both”

4.

May, 15^th 2026

DNBS-08

April 2026

Monthly

Filing Credit information’s for total exposures when exceeding 5 crores to 1 (single) borrower

5. 

May, 30^th 2026

DNBS-02

March 2026

Annually

Filing “certain” financial details like:

(a) Components of assets and liabilities

(b) P&L account

(c) Etc.

By 100% non-deposit NBFC and non-NDSI-NBFC

6.

DI and also FIFP reporting “both”

Event Based

Filing intimation by Indian custodians within 30 days from date of issue or transfer or sponsored or unsponsored Depository Receipts (DRs) any

7.

DNBS-10

Event Based

Filing Statutory Auditor’s Certificate (SAC) by 100% NBFCs and also ARCs “both” within 5 days from date of signing financial statements (balance sheet)

8.

FC-GPR

Event Based

Filing intimation by Indian companies within 30 days from date of allotment for eligible securities under FDIs schemes in India

9.

FD-LLP-I

Event Based

Filing intimation by eligible LLPs within 30 days from date of consideration received for acquisition of LLPs’ shares

10.

FD-LLP-II

Event Based

(a) Filing intimation by eligible LLPs within 60 days from date of transfer of LLPs’ shares

(b) Filing is required by resident transferors or transferees “any”

11.

FC-TRS

Event Based

Filing intimation by resident transferors or resident transferees for transfer of shares + other securities between residents and non-residents and also between non-residents and residents “all” within 60 days from date of receipt or remittance of funds or transfer of capital instruments whichever is earlier

12.

May, 07^th 2026

—-

April 2026

Monthly

Depositing Commodities Transaction Tax (CTT)

13.

May, 07^th 2026

281

April 2026

Monthly

Depositing TDS and also TCS by govt. offices when paid through book entry

14.

May, 07^th 2026

281

April 2026

Monthly

Depositing TDS and also TCS by non govt. offices when paid through bank

15.

May, 07^th 2026

 285

April 2026

Monthly

Depositing Equalization Levy (EQL)

16.

May, 07^th 2026

 127

April 2026

Monthly

Submitting declarations for TCS is not obtained from manufacturer

17.

May, 15^th 2026

16 B

March 2026

Monthly

Issuing TDS Certificates under Section 194-IA

18.

May, 15^th 2026

16 C

March 2026

Monthly

Issuing TDS Certificates under Section 194-IB

19.

May, 15^th 2026

16 D

March 2026

Monthly

Issuing TDS Certificates under Section 194-IM 

20.

May, 15^th 2026

16 E

March 2026

Monthly

Issuing TDS Certificates under Section 194-S 

21.

May, 15^th 2026

3BC

April 2026

Monthly

Filing statements/returns by recognized association when client’s code was changed

22.

May, 15^th 2026

3BB

April 2026

Monthly

Filing returns by stock exchange(s) for transactions when client’s code is modified

23.

May, 15^th 2026

137

April 2026

Monthly

Filing returns for TDS and also TCS “both” by Govt. deductors “without” depositing tax to exchanger’s (govt.) account

24.

May, 15^th 2026

ITR 3, 5, 6

April 2026

Monthly

Filing ITR when Transfer Pricing (TP) principal are applicable

25.

May, 30^th 2026

141

April 2026

Monthly

Filing challan-cum-returns for TDS under Section 194-IA 

26.

May, 30^th 2026

141

April 2026

Monthly

Filing challan-cum-returns for TDS under Section 194-IB

27.

May, 30^th 2026

141

April 2026

Monthly

Filing challan-cum-returns for TDS under Section 194-M 

28.

May, 30^th 2026

141

April 2026

Monthly

Filing challan-cum-returns for TDS under Section 194-S 

29.

May, 15^th 2026

27EQ

Mar 2026

Quarterly

Filing returns for TCS by collectors

30.

May, 30^th 2026

27D

Mar 2026

Quarterly

Issuing certificates for TCS by collectors

31.

May, 31^st 2026

24Q

26Q

27Q

Mar 2026

Quarterly

Filing returns for TDS by deductors

32.

May, 31^st 2026

26QF

Mar 2026

Quarterly

Filing returns for “other than salaries” by deductors

33.

May, 30^th 2026

49C

Mar 2026

Annually

Filing returns for maintaining Liaison Offices (LOs) by non-residents

34.

May, 31^st 2026

108

Mar 2026

Annually

Filing applications for exercising options to apply incomes of previous year in next year and in future by trusts/institutions when due date for filing ITR is Jul 31, 2026.

35.

May, 31^st 2026

109

Mar 2026

Annually

Filing returns for accumulating incomes for future applications under section 10(21) and 11(1) by trusts / institutions when due date for filing ITR is Jul 31, 2026.

36.

May, 31^st 2026

113

Mar 2026

Annually

Filing returns for Donors and Donations received by trusts / institutions when donations are received under section 80G and 35

37.

May, 31^st 2026

114

Mar 2026

Annually

Downloading certificates of Donations/contributions from IT portal and also to deliver to Donors/contributors.

38.

May, 31^st 2026

61A

Mar 2026

Annually

(i) Filing returns for financial transactions i.e. Dividend, Interest and also etc.

(ii) Filing returns for transactions when cash is received exceeding INR 2 lacs against sales.

(iii) Filing returns for Nil transactions are “not” required.

39.

May, 31^st 2026

61B

Dec 2025

Annually

(i) Filing returns for reportable accounts by reporting financial institutions.

(ii) Filing returns for Nil transactions are “not” required.

40.

May, 31^st 2026

—-

Mar 2026

Annually

Filing TDS returns for contributions paid by Approved Superannuation Fund’s trustees

41.

May, 31^st 2026

93

Mar 2026

Annually

Filing applications for PAN’s allotments by non-individual taxpayers when financial transactions in aggregate INR 2.50 Lacs and also “not” having PAN

42.

May, 31^st 2026

93

Mar 2026

Annually

Filing applications for PAN’s allotment by “certain” persons when financial transactions in aggregate INR 2.50 Lacs and also “not” having PAN like:

(i) Managing Director (MD)

(ii) Director

(iii) Partner

(iv) Trustee

(v) Author

(vi) Founder

(vii) Karta

(viii) Chief Executive Officer (CEO)

Principal officer or office bearer of non-individual resident person

43.

May, 31^st 2026

49AA

Mar 2026

Annually

Filing applications by “certain” persons when financial transactions in aggregate INR 2.50 Lacs and also “not” having PAN:

(i) MD

(ii) Director

(iii) Partner

(iv) Trustee

(v) Author

Founder or Karta or CEO

44.

Event based

Now TDS on interest on securities reduced from 10% on Rs. 1 to 10% on Rs. 10001 under section 193

45.

Event based

Now TDS on Dividends to individual shareholders reduced from 0% on Rs. 5000 to 10000 when paid by companies under section 194

46.

Event based

Now TDS on “other than” Interest on securities reduced from 0% on Rs. 50000 to Rs. 100000 for senior citizen when paid by banks / cooperative societies / post offices under section 194A

47.

Event based

Now TDS on “other than” Interest on securities reduced from 0% on Rs. 40000 to Rs. 50000 for “non”-senior citizen when paid by banks / cooperative societies / post offices under section 194A

48.

Event based

Now TDS on “other than” Interest on securities reduced from 0% on Rs. 5000 to Rs. 10000 when “not” paid by banks / cooperative societies / post offices under section 194A

49.

Event based

Now TDS on winning from lotteries / cross-word / puzzles reduced from Rs. 10000 in “financial year” to 10000 “per transactions” under section 194B

50.

Event based

Now TDS on insurance commission reduced from 0% on Rs. 15000 to Rs. 20000 under section 194D

51.

Event based

Now TDS on incomes i.e. commissions / prizes / etc. on lottery tickets reduced from 0% on Rs. 15000 to Rs. 20000 under section 194G

52.

Event based

Now TDS not applicable when aggregate annual payments to professionals are below 50 thousand (it was 30 thousand up to March 31, 2025) under section 194J

53.

Event based

Now TDS on Incomes to individual shareholders reduced from 0% on Rs. 5000 to 10000 when paid by mutual funds / specified companies / specified undertakings under section 194K

54.

Event based

Now TDS not applicable when aggregate annual payments to brokers / agents are below 20 thousand (it was 15 thousand up to March 31, 2025) under section 194H

55.

Event based

Now TDS not applicable when aggregate annual payments to Properties’ owners are below 50 thousand “per month” (it was 2.40 lac “per financial year” up to March 31, 2025) under section 194I

56.

Event based

Now TDS on enhanced Compensations reduced from 0% on Rs. 250000 to Rs. 500000 under section 194LA

57.

Event based

Now TDS on payments for investments by securitization trust reduced from 25% to 10% when payee is individual /HUF under section 194LBC

58.

Event based

Now TDS on payments for investments by securitization trust reduced from 20% to 10% when payee is “other than” individual /HUF under section 194LBC

59.

Event based

Now TDS applicable @ 10% when aggregate annual payments to partners are exceeding INR 20000 for salary, remuneration, commission, bonus, interest on loan and also interest on capital “all” under section 194T

60.

Event based

Now TCS on timber / other forest produce but “not” on tendu leaves which are obtained under forest lease / timber obtained by other mode other than under forest lease reduced from 2.5% to 2% under section 206C(1)

61.

Event based

Now TCS on remittance under Liberalized Remittance Scheme (LRS) is reduced from 0.5% to 0% for education through financing from financial institutions under section 206C(1G)

62.

Event based

Now limit for partner’s remuneration is increased like:

(i) Minimum 3 lac or 90% of book profits whichever is lower when book profits are below 6 lac

(ii) 60% of book profits when book profits are above 6 lac

(iii) Abovementioned amendments are needed in partnership deed

63.

May, 10^th 2026

SRM -II

April 2026

Monthly

Filing returns by manufacturers for specified goods against inputs used in final products produced

64.

May, 10^th 2026

GSTR – 7

April 2026

Monthly

Filing returns by Tax deductors

65.

May, 10^th 2026

GSTR – 8

April 2026

Monthly

Filing returns by E-Commerce operators

66.

May, 11^th 2026

GSTR – 1

April 2026

Monthly

Filing returns when annual turnover is exceeding INR 5 crore

67.

May, 13^th 2026

GSTR – IFF

April 2026

Monthly

(a) Uploading invoices under QRMP scheme not required for month of July, Sep, Feb, May = 4 months

or

(b) Uploading invoices under QRMP scheme required for month of May, July, Aug, August, Feb, Feb, Mar, Mar = 8 months

68.

May, 13^th 2026

GSTR – 6

April 2026

Monthly

Filing returns by Input Service Distributors (ISDs)

69.

May, 13^th 2026

GSTR – 5

April 2026

Monthly

Filing returns by non-resident dealers

70.

May, 18^th 2026

CMP-08

April 2026

Monthly

Filing declarations for summary of self-assessed tax payable by dealer (opted for composition levy)

71.

May, 20^th 2026

GSTR – 5A

April 2026

Monthly

Filing returns by OIDAR service provider

72.

May, 20^th 2026

GSTR – 3B

April 2026

Monthly

Depositing GST when annual turnover is exceeding INR 5 cr.

73.

May, 20^th 2026

GSTR – 1A

April 2026

Monthly

Amending details already furnished in GSTR-1 “if needed”

74.

May, 22^nd 2026

GSTR – 3B

April 2026

Monthly

Depositing GST when annual turnover is not exceeding 5 crores for Category- I States

75.

May, 24^th 2026

GSTR – 3B

April 2026

Monthly

Depositing GST when annual turnover is not exceeding INR 5 crore for Category- II States

76.

May, 25^th 2026

GSTR – 3B

April 2026

Monthly

Depositing GST when annual turnover is not exceeding INR 5 crore and also opted QRMP Scheme

77.

May, 25^th 2026

GSTR- PMT-06

April 2026

Monthly

Depositing tax for QRMP Scheme

78.

May, 30^th 2026

GSTR – 11

April 2026

Monthly

Filing returns by Unique Identification Number (UIN) holder i.e. embassies and etc. “both” to get refund against ITC

79.

May, 30^th 2026

ITC-03

March 2027

Annually

Reverting ITC for stocks and also capital goods when opting composition scheme for financial year ending on March 31, 2027.

79.

May, 30^th 2026

ITC-03

March 2027

Annually

Reverting ITC for stocks and also capital goods when opting composition scheme for financial year ending on March 31, 2027.

80.

Event based

Computing aggregate annual turnover for year ending March 31, 2026 for certain compliances like:

(i) QRMP scheme

(ii) Composition scheme

(iii) E-invoice’s applicability

(iv) Etc.

81.

Event based

Registering for Input Service Distributor (ISD) when taxpayers have branches in different states and also receiving common Input Tax Credit (ITC) both.

82.

Event based

Registering for e-invoices when aggregate annual turnover is exceeding 5 crore for year ending March 31, 2026

83.

Event based

Restricting for issuing e-invoices, credit notes and also debit notes “all” older than 30 days when aggregate annual turnover is exceeding 10 crores for year ending March 31, 2026

84.

Event based

Authenticating for Multi factor by 100% taxpayers

85.

May 15^th 2026

—-

March 2026

Quarterly

Filing statement by listed companies in specified format for Deviations “and also” variations in proceeds’ used “both” from purposes / objects as stated in offer document under SEBI’s regulation 32(1)

86.

May 15^th 2026

—-

March 2026

Quarterly

Filing statement by listed companies in specified format to stock exchange(s) for quarterly and also year-to-date standalone financial statements “both” under SEBI’s regulations 33(3)(a)

87.

May 30^th 2026

—-

March 2026

Annually

Filing Secretarial Compliance Report (SCR) for demonstrating compliances with SEBI regulations and circulars by listed companies in specified format in XBRL under SEBI’s regulation 24A

88.

May 30^th 2026

—-

March 2026

Annually

Filing financial results and also Limited Review Report (LRR) obtained from statutory auditors for giving assurance that financial information’s presented are prepared in accordance with applicable financial reporting frameworks by listed companies in specified format under SEBI’s regulation 33(3)(d)

89.

May 30^th 2026

—-

March 2026

Annually

Filing certificate as obtained from practicing Company Secretary (CS) for ensuring compliances and also managing company’s share transfer process by share transfer agents that 100% certificates were issued within 30 days from date of lodgement for transfers, sub-divisions, consolidations, renewals, exchanges, endorsements of call, allotment monies under SEBI’s regulation 40(10)

90.

Event based

Submitting intimation by listed companies in specified format for change or appointment of new share transfer agent to stock exchange(s) within maximum 7 days from date of entering into agreement under SEBI’s Regulation 7(4) + also 7(5) both

91.

Event based

Filing disclosures by listed companies to stock exchange(s) in specified format for Related Party Transactions (RTPs) within 24 Hours / same day from date of publication of standalone and also consolidated financial results “both” under SEBI’s regulation 23(9)

92.

Event based

Filing affirmations by listed companies to stock exchange(s) in specified format for compliances against code of conduct at 1^st meeting of Board of Directors (BoDs) in every financial year under SEBI’s regulation 26(3)

93.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for holding Annual General Meeting (AGM) or Extra Ordinary General Meeting (EGM) or Postal ballot for obtaining shareholder’s approval against funds raising and also type of issuance “both” within in minimum 2 days in advance from date of holding AGM or EGM or postal ballot “any” under SEBI’s Regulation 29(1)

94.

Event based

Giving intimation by listed companies to stock exchange(s) in specified format within maximum 2 days in advance from date of Board of Directors (BoDs) meeting under SEBI’s Regulation 29(1)

95.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for important events or information’s within maximum 24 hours from time of occurrence of event or information under SEBI’s Regulation 30(6) read with Part A of schedule III

96.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for certain decisions within maximum 30 minutes from announcement under SEBI’s Regulation 30(6) read with Part A(4) of schedule III like

(a) Decision for dividends and/or cash bonuses recommended or declared or decision to pass any dividend and date on which dividend is to be paid or dispatched

(b) Decision for cancellation of dividend with reasons

(c) Decision for buyback of securities

(d) Decision for proposed fund raising

(e) Decision for issue of bonus shares and also date “both” for bonus shares to be credited or dispatched

(f) Decision for reissue of forfeited shares, securities, issue of shares and also securities “all” held for future issue or creation in any form or new shares or securities or other rights or privileges or benefits to subscribe “any”

(g) Information’s for particulars against other capital’s alterations + also calls “both”

(h) Decision for Financial result’s announced

(i) Decision for voluntary delisting from stock exchange(s)

97.

Event based

Submitting securities and also shareholdings pattern “both” separately by listed companies to stock exchange(s) in specified format for each class of security within minimum 1 day in advance from date of security’s listing under SEBI’s Regulation 31(1)(a)

98.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for capital restructuring when exceeding 2% of total paid-up capital within maximum 10 day from date of restructuring under SEBI’s Regulation 31(1)(c)

99.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for material information’s within maximum 24 hours from occurrence of event under SEBI’s Regulation 31A(8) like :

(a) Information’s for receipt of request for re-classification from promoter(s)

(b) Information’s for minutes of BoD’s meeting considering abovementioned request and also opinion of BoDs against request “both” Submission for application for re- classification of status promoter or public

100.

Event based

Filing report by listed companies to stock exchange(s) in specified format within maximum 21 days before Annual General Meeting (AGM) under SEBI’s regulation 34(1)

101.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for changes in annual report + also to file revised annual report (both within maximum 48 hours from conclusion of AGM under SEBI’s Regulation 34(1)(b)

102.

Event based

Ensuring issuing of certificates, receipts, advices for subdivisions, splits, consolidations, renewals, exchanges, endorsements, duplicates and new certificates “all” against loss or old decrepit or worn out certificates or receipts or advises “any” in dematerialized by listed companies within maximum 30 day under SEBI’s Regulation 39(2)

103.

Event based

Submitting information’s by listed companies to stock exchange(s) in specified format for loss of share certificates + also issue of duplicate certificates “both” within maximum 2 days from date of getting information’s under SEBI’s Regulation 39(3)

104.

Event based

(a) Ensuring registering securities’ transfers in name of transferees + also to issue certificates or receipts or advices “any” for transfers by listed companies

Or

(b) Ensuring issuing valid objections or intimations to transferees or transferors “any” by listed companies within maximum 15 days from date of receipt of request for transfer under SEBI’s Regulation 40(3)

105.

Event based

Ensuring processing transmission’s request by listed companies within maximum 7 days from date of receipt of request for transmission under SEBI’s Regulation 40(3)

106.

Event based

Filing certificates by listed companies to stock exchange(s) in specified format as obtained from share transfer agent and / or in house share transfer facility as duly signed by practicing Company Secretary (CS) for transfers, subdivisions, consolidations, renewals, exchanges or endorsement of calls or allotment monies “all” within 30 days from end of financial year like April 30^th under SEBI’s Regulation 40(9) + 40(10)

107.

Event based

Submitting voting results’ details by listed companies to stock exchange(s) in specified format within maximum 2 working days from conclusion of AGM under SEBI’s Regulation 44(3)

108.

Event based

Disseminating company’s financial statements and also subsidiary’s financial statements “both” at website by listed companies in specified format within maximum 21 days before from date of AGM when same are to be approved under SEBI’s Regulation 46(2)(S)

109.

Event based

Updating website contents’ change(s) by listed companies in specified format within maximum 2 worki ng days from date of change under SEBI’s Regulation 46(3)(b)

110.

Event based

Publishing financial results by listed companies in specified format within maximum 48 hours from conclusion of BoD’s meeting when financial results were approved under SEBI’s clause 47(b)(1) read with Regulation 47 (3)

111.

Event based

Publishing information’s by listed companies in specified format in designated newspaper and also to stock exchange(s) “both” within maximum 48 hours under SEBI’s Regulation 47 (3)

112.

Event based

Intimating debentures interest, bonds interest, redemptions amount, against redeemable shares, debentures and also bonds “all” by listed companies to stock exchange(s) in specified format within maximum 2 working days from date of their payables under SEBI’s Regulation 50(1)

113.

Event based

Publishing financial results in minimum 1 English national daily newspaper circulating in whole or substantially whole of India by listed companies in specified format within maximum 2 working days from date of conclusion of BoD’s meeting under SEBI’s Regulation 52 (4) + also 52 (8) both

114.

Event based

Submitting certificates by listed companies to stock exchange(s) in specified format for status of interest payments, re-payments and also redemptions of principal of non-convertible securities “all” within 1 working day from date of becoming due under SEBI’s Regulation 57

115.

Event based

Intimating recording date and also other dates “both” by listed companies to stock exchange(s) in specified format within maximum 7 working days from date specified or agreed for same purpose under SEBI’s Regulation 60(2)

116.

Event based

Intimating record date and also specifying purpose “both” by listed companies to stock exchange(s) in specified format within minimum 4 working days in advance from specified day for same purpose under SEBI’s Regulation 78(2)

117.

Event based

Intimating BoD’s meeting by listed companies to stock exchange(s) in specified format for recommending or declaring issue of securitized debt instruments or other matter affecting rights or interest of holders of abovementioned instruments “any” within maximum 2 working days from date of meeting under SEBI’s Regulation 82(2)

118.

Event based

Submitting statements, reports, important information’s and also financial information’s “all” by listed companies to stock exchange(s) in specified format within maximum 7 working days from end of month or actual payment date under SEBI’s Regulation 82(3)

119.

Event based

Disclosing 100% events and also information’s “both” by listed companies to stock exchange(s) in specified format within maximum 24 hours from occurrence of event or information under SEBI’s Regulation 87B read with Part E of Schedule III

120.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for Statutory auditor’s resignation and also detailed reasons given by him “both” within maximum 24 hours from time of resignation’s communication under SEBI’s Part-A7(A) of Schedule-III

121.

Event based

Submitting intimation by listed companies to stock exchange(s) in specified format for independent director’s resignation within maximum 7 days from time of resignation’s communication under SEBI’s Part-A7(B) of Schedule-III

122.

Event based

Disclosing large corporate’s requirements by listed companies to stock exchange(s) in specified format within maximum 45 days from end of financial year like May 15 vide Circular No. SEBI/HO/DDHS/CIR/P/2018/144

123.

May, 30^th 2026

CA,

2013

PAS-6

March 2026

Half yearly

Filing audit reports for reconciliation of share capital by unlisted public companies

124.

May, 30^th 2026

CA, 2013

FC-4

March 2026

Annually

Filing annual return for foreign contributions received and also utilized by foreign companies Branch Office (BO) and Liasson Office (LO)

125.

May, 30^th 2026

CA, 2013

LLP-11

March 2026

Annually

Filing return by LLPs for “certain” purposes like:

(i) Total contribution by/to partners of LLPs

(ii) Details for notices received towards Penalties imposed / compounding offenses committed

126.

ADT-1

Event based

Filing intimation by 100% companies for Statutory Auditors’ appointment and also re-appointment “both” within 15 days from “next day” of Annual General Meeting (AGM)

127.

CSR-1

Event based

Filing registration’s application by eligible companies for undertaking CSR activities

128.

CRA-2

Event based

Filing intimation by eligible companies for Cost Auditor’s appointment

(a) Within 30 days from “next day” of BoDs

 Or

(b) Up to September 28^th whichever is earlier

129.

CRA-4

Event based

Filing Cost Audit Report (CAR) to central govt. by eligible companies in 30 days from “next day” of its receipt

130.

DIR-12

Event based

Filing intimation by eligible companies for CEO, CFOs and also CSs “all” appointments within 30 days from “next day” of Appointment / Resignation

131.

FC-2

Event based

Filing return by eligible foreign companies for alternations in documents within 30 days from “next day” of its alternation.

132.

IEPF-1

Event based

Filing statement by 100% companies for amount credited to Investor Education and Protection Fund (IEPF) within 30 days from “next day” of it’s become due

133.

IEPF-4

Event based

Filing statement by 100% companies for shares transferred to Investor Education and Protection Fund (IEPF) within 30 days from “next day” of it’s corporate action.

134.

MGT-3

Event based

Filing intimation by foreign companies for office address change in 30 days from “next day” of change

135.

MGT-6

Event based

Filing intimation by 100% companies for registered person’s name when he is not holding Beneficial Ownership (BO) interest in 30 days f rom “next day” of registration in shareholder register

136.

MGT-10

Event based

Filing return by 100% listed companies for changes in number of shares

(a) Held by promoters

Or

(b) Held by top 10 shareholders within 15 days from “next day” of change’s date

137.

MGT-14

Event based

Filing resolutions and also agreements “both” by 100% companies within 30 days from “next day” of BoDs’ meeting

138.

MGT-15

Event based

Filing report by 100% Listed Companies for AGM within 30 days from “next day” of AGM’s conclusion date

139.

MR-1

Event based

Filing return by eligible companies within 60 days from “next day” of appointment, re-appointment against Managing Director (MD) / Whole Time Director (WTD) / manager

140.

NFRA-1

Event based

Filing intimation by NFRA eligible companies within 15 days from “next day” of appointment for Statutory Auditors’ appointment / re-appointment

141.

PAS-3

Event based

Filing return by 100% companies for allotment with register against private placement within 15 days from “next day” of allotment

142.

PAS-3

Event based

Filing return by 100% companies for allotment with register against non-private placement within 30 days from “next day” of allotment

143.

May, 05^th 2026

SEZ Act,

2005

—-

April 2026

Monthly

Filing Progress Reports (PRs) by SEZ’s units under Special Economic Zones (SEZ) Act, 2005

144.

May, 10^th 2026

SEZ Act,

2005

SERF

April 2026

Monthly

Filing reports by SEZ’s units under Special Economic Zones (SEZ) Act, 2005

145.

May, 31^st 2026

SEZ Act, 2005

—-

April 2026

Monthly

Filing SOFTEX by SEZ’s units under Special Economic Zones (SEZ) Act, 2005

146.

May, 07^th 2026

STPI Act,

2010

—-

April 2026

Monthly

Filing Progress Reports (PRs) by STP units and also Non STP units “both” under Software Technology Parks of India (STPI) Act, 2010

147.

May, 10^th 2026

STPI Act,

2010

SERF

April 2026

Monthly

Filing reports by STP units under Software Technology Parks of India (STPI) Act, 2010

148.

May, 31^st 2026

STPI Act,

2010

—-

April 2026

Monthly

Filing SOFTEX by STPI units under Software Technology Parks of India (STPI) Act, 2010

149.

May, 15^th 2026

LLA Act,

1948

EPF

April 2026

Monthly

Depositing Employee Provident Fund (EPF) Contri-bution by employers under Employee Provident Fund and Miscellaneous Provisions Act, 1952

150.

May, 15^th 2026

Provident Fund, 1952

ECR

April 2026

Monthly

Filing challan-cum-returns for PF

151.

May, 15^th 2026

ESI, 1948

ESI

April 2026

Monthly

Depositing contributions by employers

152.

May, 31^st 2026

LLA Act,

1948

—-

April 2026

Monthly

Depositing Maharashtra Tax by professionals under Professions, Trades, Callings and Employ-ments Act, 1975

153.

5A

Event based

Filing intimation by eligible entities for changes under Employees Provident Fund Act, 1952 within 15 days from change

154.

MR

Event based

Filing intimation by eligible employers for gratuities under Payment of Gratuity Act, 1972 within 30 days

155.

1

Event based

Filing Architect’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016

156.

2

Event based

Filing Structural Engineer’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016

157.

3

Event based

Filing CA’s Certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016

158.

4

Event based

Filing Architect’s certificate by eligible entities to RERA Authority for project’s registrations under RERA Act, 2016

159.

May, 31^st 2026

FSSAI Act, 2006

D1

March 2026

Annually

(i) Filing return for food business by licensed Manufacturers, Re-packers, Re-labellers, manu-facturers importers and manufacturer exporters

(ii) Filing return for food business is changed from quarterly to annually