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A monthly, simple guide to what your non-profit needs to file, when, and why. Maintained by PATTIC, with deadlines and questions answered live by the PATTIC forum community.
(Last updated: 21 May 2026)
May 2026, day by day
Each entry tells you: what's due, who it applies to, the portal you file on, what to keep ready, common mistakes, and where the live conversation is happening on the forum.
May 7, Thursday
⚖️ TDS deposit for April 2026
Applies to: any NGO that paid salaries, professional fees, rent, or contractor payments in April above the TDS threshold.
Portal: incometax.gov.in → e-Pay Tax.
Keep ready: TAN, deductee PAN list, challan amounts by section.
⚠️ Common mistake this year: using last year's payment codes. The TDS challan codes changed with effect from 1 April 2026. Refer new codes.
May 11, Monday
⚖️ GSTR-1, monthly scheme
Applies to: NGOs registered under GST with monthly filing (typically those with turnover above the QRMP threshold or who opted out of QRMP).
Portal: gst.gov.in.
Keep ready: outward supply data for April.
May 12, Tuesday
⚖️ Half-yearly ESI Return (October 2025 to March 2026)
Applies to: NGOs with 10 or more employees earning up to ₹21,000/month (₹25,000 for persons with disability).
Portal: esic.gov.in.
Keep ready: employee-wise contribution data for the half year.
💬 Related forum thread: Are all statutory benefits applicable to FTEs also?
May 13, Wednesday
⚖️ GSTR-1 under QRMP
Applies to: NGOs on the Quarterly Return Monthly Payment scheme.
Portal: gst.gov.in.
May 15, Friday
⚖️ EPF and ESI contributions for April 2026
Applies to: any NGO with employees covered under EPF (20+ employees) or ESI (10+ employees).
Portal: EPF on unifiedportal-emp.epfindia.gov.in, ESI on esic.gov.in.
⚠️ Common mistake: depositing on the 16th. The deadline is the 15th, and late deposits attract damages of up to 100% of the dues plus interest.
💬 Related forum thread: Query related to gratuity for Fixed Term Employment under the new Labour Code
May 20, Wednesday
⚖️ GSTR-3B, monthly scheme
Applies to: NGOs registered under GST with monthly filing.
May 22, Friday
⚖️ GSTR-3B under QRMP, Category X states
Applies to: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep.
May 24, Sunday
⚖️ GSTR-3B under QRMP, Category Y states
Applies to: the rest of India. Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Delhi, Chandigarh.
May 30, Saturday
⚖️ Form 1A, Annual Disclosures Report
Applies to: registered societies and trusts subject to annual disclosures under the new transparency framework.
⚠️ Common mistake: leaving the office-bearer details blank for governing body members who joined mid-year.
💬 Related on the forum: Quick survey on governance practices in NGOs, open until 20 May.
May 31, Sunday, the big day
This date carries three of the year's most important filings. Plan to file by 28 May to avoid weekend portal congestion.
⚖️ Form 10BD, Statement of Donations for FY 2025-26
Applies to: every NGO holding 80G approval that received donations in FY 2025-26.
Portal: incometax.gov.in → e-File → Income Tax Forms.
Keep ready: donor-wise list with name, address, PAN or Aadhar, donation type, amount, mode of receipt, and the unique identification number for each donor.
⚠️ Common mistakes:
- Missing donor identification for cash donations below ₹2,000. The forum has a clear answer on this. Read here.
- Treating PAN as the only valid identifier. Aadhar works too. Forum thread.
- Not reporting anonymous donations correctly. Forum clarification.
⚖️ Form 10BE, Certificate of Donation to donors
Applies to: same set as 10BD. This is the certificate you generate after filing 10BD and send to each donor so they can claim 80G in their ITR.
⚖️ Q4 TDS return for FY 2025-26
Applies to: NGOs that deducted TDS in Jan, Feb, or March 2026.
Form: 24Q (salaries), 26Q (other than salaries), 27Q (non-residents) as applicable.
💬 Asked on the forum this month
A snapshot of what your peers are working through right now. Each link goes to the live thread.
On 12A and 80G
- Can we file 12A and 80G registration for our NGO?
- Remedy when 12A and 80G renewal application is pending approval with IT Department
- Query on 12A, 12AA and 12AB registration
On donations and Form 10BD/10BE (relevant to the 31 May deadline)
- Cash donations below ₹2,000, donor identity, applicable limit
- Anonymous donations, applicable limits, tax treatment
- PAN versus Aadhar for donor identification
On the new Income Tax Act 2025
- Orientation series, 15 daily parts
- New Income Tax sections to adopt in a Trust Deed for a new trust
- Form 10 and the 85% income application calculation
On Section 8 companies
- Stamping the SH-1 share certificate for a Section 8 company
- Applicability of Rajasthan Public Trust Act, 1959 to Section 8 companies
- What do recent Companies Act changes mean for Section 8 companies?
On Labour, HR, and the new Labour Codes
- Central Rules on Labour Codes notified on 8 May 2026
- Gratuity for Fixed Term Employment under the new Labour Code
- Statutory benefits for FTEs
- Rent agreement with a relative of an office bearer where rent is waived
On FCRA
- Can an OCI card holder serve on the governing body of an FCRA-registered NPO?
- Key changes proposed in the FCRA Amendment Bill 2026
On CSR
- Changes in CSR provisions proposed in Companies Amendment Bill 2026
- How to change the address on a CSR-1 registration
📅 The whole year at a glance
View the full FY 2026-27 calendar, or add it to your Google Calendar. The big anchor dates you'll want pinned are as follows:
| When | What | Who it applies to |
|---|---|---|
| 31 May | Form 10BD & 10BE; Q4 TDS return | All 80G-approved NGOs; all TDS deductors |
| 30 June | Annual Impact Report (Social Stock Exchange listed); ROC Deposit/Non-Deposit Return | SSE-listed entities; Section 8 companies |
| 31 August | Form 9A and Form 10 | NGOs accumulating income under section 11(2) |
| 30 September | AGM; Form 10B / 10BB; DIR-3 KYC | Section 8 companies; 12A-registered NGOs |
| 31 October | ITR-7; AOC-4 (Section 8); Q2 TDS return | All NGOs; Section 8 |
| 29 November | MGT-7; IEPF-2 | Section 8 companies |
| 31 December | GSTR-9; FC-4 (FCRA Annual Return); Maternity Benefit Act returns | GST-registered; FCRA-registered; employers |
| 31 January | PoSH Annual Report; Q3 TDS return | All employers |
Plus monthly anchors: TDS deposit on the 7th, GSTR-1 around the 11th to 13th, EPF and ESI on the 15th, GSTR-3B around the 20th to 24th.
📨 Stay in the loop
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