Resources
Compliance Calendar
Compliance Calendar - June 2025
| Event Date | Act | Applicable Form | Obligation |
|---|---|---|---|
| 07/06/2025 | Income Tax | Challan No. ITNS-281 | Payment of TDS/TCS of May. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. |
| 07/06/2025 | Income Tax | Form 27C | Seller to upload declarations received in May, from buyers for non-deduction of TCS. |
| 07/06/2025 | FEMA | ECB-2 | Return of External Commercial Borrowings for May. |
| 10/06/2025 | Goods and Services Tax | GSTR-7 | Monthly Return by Tax Deductors for May. |
| 10/06/2025 | Goods and Services Tax | GSTR-8 | Monthly Return by e-commerce operators for May. |
| 11/06/2025 | Goods and Services Tax | GSTR-1 | Monthly Return of Outward Supplies for May. |
| 13/06/2025 | Goods and Services Tax | GSTR-5 | Monthly Return by Non-resident taxable person for May. |
| 13/06/2025 | Goods and Services Tax | GSTR-6 | Monthly Return of Input Service Distributor for May. |
| 13/06/2025 | Goods and Services Tax | IFF | Optional Upload of B2B invoices, Dr/Cr notes for May under QRMP scheme. |
| 14/06/2025 | Income Tax | Form 16B | Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in April. |
| 14/06/2025 | Income Tax | Form 16C | Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in April. |
| 14/06/2025 | Income Tax | Form 16D | Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in April. |
| 14/06/2025 | Income Tax | Form 16E | Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in April. |
| 14/06/2025 | - | - | Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents. |
| 15/06/2025 | Provident Fund | Electronic Challan cum Return (ECR) | E-Payment of PF for May. |
| 15/06/2025 | ESI | ESI Challan | Payment of ESI for May |
| 15/06/2025 | Income Tax | Challan No.280 | Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADA cases). |
| 15/06/2025 | Income Tax | Form 16 & 12BA | Issue of Salary TDS Certificates for FY 24-25. |
| 15/06/2025 | Income Tax | Form 16A | Issue of other TDS Certificates for Q4 of FY 24-25. |
| 15/06/2025 | Income Tax | Form 24G | Details of Deposit of TDS/TCS of May by book entry by an office of the Government. |
| 20/06/2025 | Goods and Services Tax | GSTR-5A | Monthly Return by persons outside India providing online information and database access or retrieval services, for May. |
| 20/06/2025 | Goods and Services Tax | GSTR-3B | Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP). |
| 25/06/2025 | Goods and Services Tax | PMT-06 | Deposit of GST of May under QRMP scheme. |
| 29/06/2025 | Companies Act | NDH-1 | Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable, the second financial year. |
| 30/06/2025 | Goods and Services Tax | GSTR-11 | Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them. |
| 30/06/2025 | Companies Act | - | All private companies (other than OPC and small companies) to dematerialize their existing shares, debentures and other securities and ensure that any future issuance or transfer of securities is in Demat form only. |
| 30/06/2025 | Companies Act | DPT3 | Annual Return of Deposits by Companies other than NBFCs for FY 24-25. |
| 30/06/2025 | Companies Act | MBP-1 | Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. |
| 30/06/2025 | Companies Act | DIR-8 | Yearly Disclosure of Non-Disqualification by Directors. |
| 30/06/2025 | Companies Act | - | Holding of Board Meeting by Companies for Q1. |
| 30/06/2025 | DGFT | Annual RoDTEP Return | Annual RoDTEP Return (ARR) for FY 2023-24. Google record extended to 30.09.2025 with ₹10,000 late fee. Mandatory if total RoDTEP claim exceeds ₹1 crore. |
| 30/06/2025 | Equalisation Levy | Form 1 | Efiling of Annual Statement of Equalisation Levy for FY 24-25. (Google Tax on Digital Ads for foreign service providers) |
| 30/06/2025 | Foreign Trade Policy | - | Online annual updation of IEC details. If no changes, confirm online. Else IEC will be deactivated. |
| 30/06/2025 | Goods and Services Tax | GSTR-4 | Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer. |
| 30/06/2025 | Goods and Services Tax | GST SPL-01/ GST SPL-02 | File application for waiver of interest/late fees for GST demand notices u/s 73 if full tax paid by 31 Mar 2025. For FY 17-18 to 19-20. |
| 30/06/2025 | Income Tax | Form 26QAA | Quarterly return of TDS u/s 194M by individuals or HUF not carrying out business or profession. |
| 30/06/2025 | Income Tax | Form 26QB | Deposit of TDS u/s 194-IA on sale of property and issue of TDS certificate on interest on deposit for Jan–Mar quarter. |
Recurring Monthly Due Dates
Filings that fall due every month. Use this as a standing checklist alongside the month-specific calendar above.
| Day of Month | Act | Applicable Form | Obligation |
|---|---|---|---|
| 7th | Income Tax | Challan No. ITNS-281 | Payment of TDS/TCS deducted or collected in the previous month (6th for government offices paying by book entry). |
| 10th | Goods and Services Tax | GSTR-7 / GSTR-8 | Monthly return by tax deductors (GSTR-7) and by e-commerce operators collecting TCS (GSTR-8) for the previous month. |
| 11th | Goods and Services Tax | GSTR-1 | Monthly return of outward supplies for the previous month by monthly filers. |
| 13th | Goods and Services Tax | GSTR-5 / GSTR-6 / IFF | Return by non-resident taxable persons, return of Input Service Distributors, and optional invoice furnishing facility for QRMP taxpayers. |
| 15th | Provident Fund / ESI | ECR / ESI Challan | E-payment of Provident Fund and ESI contributions for the previous month. |
| 15th | Income Tax | Form 24G | Details of TDS/TCS of the previous month deposited by book entry by an office of the Government. |
| 20th | Goods and Services Tax | GSTR-3B / GSTR-5A | Summary return and payment of tax for the previous month by monthly filers; return by OIDAR service providers outside India. |
| 22nd / 24th | Goods and Services Tax | GSTR-3B (Quarterly) | Quarterly GSTR-3B for QRMP taxpayers - 22nd for Category X states and 24th for Category Y states, in the month following the quarter. |
| 25th | Goods and Services Tax | PMT-06 | Deposit of GST for the previous month by taxpayers under the QRMP scheme. |
| 30th / 31st | Income Tax | Form 26QB / 26QC / 26QD | Deposit of TDS on purchase of property (194-IA), rent (194-IB) and certain payments by individuals/HUF (194M) for the previous month. |
Key Annual & Quarterly Due Dates
Important income tax, GST and Companies Act dates that recur each financial year. Dates may shift when the department notifies an extension — talk to us before you rely on any single deadline.
| Due Date | Act | Applicable Form | Obligation |
|---|---|---|---|
| 15 Jun | Income Tax | Challan No. 280 | First instalment of Advance Tax - 15% of the estimated annual tax liability. |
| 15 Jun | Income Tax | Form 16 / 12BA | Issue of salary TDS certificates to employees for the previous financial year. |
| 30 Jun | Companies Act | DPT-3 | Annual return of deposits and outstanding receipt of money by companies other than NBFCs. |
| 31 Jul | Income Tax | ITR-1 to ITR-4 | Filing of income tax returns for individuals, HUFs and firms whose accounts are not required to be audited. |
| 31 Jul / 31 Oct / 31 Jan / 31 May | Income Tax | Form 24Q / 26Q / 27Q | Quarterly TDS statements for Q1, Q2, Q3 and Q4 respectively. |
| 15 Sep | Income Tax | Challan No. 280 | Second instalment of Advance Tax - cumulative 45% of the estimated annual tax liability. |
| 30 Sep | Companies Act | AGM | Holding of the Annual General Meeting by companies for the previous financial year. |
| 30 Sep | Income Tax | Form 3CA-3CD / 3CB-3CD | Filing of the tax audit report for assessees subject to audit under Section 44AB. |
| 30 Sep | Companies Act | DIR-3 KYC | Annual KYC of every director holding a DIN as on 31 March. |
| 31 Oct | Income Tax | ITR-3 / ITR-5 / ITR-6 | Filing of income tax returns for assessees whose accounts are required to be audited. |
| 31 Oct | Companies Act | MSME-1 | Half-yearly return of outstanding payments to micro and small enterprises for April-September. |
| 31 Oct | Companies Act | AOC-4 | Filing of financial statements with the Registrar of Companies (within 30 days of the AGM). |
| 30 Nov | Companies Act | MGT-7 / MGT-7A | Filing of the annual return with the Registrar of Companies (within 60 days of the AGM). |
| 30 Nov | Income Tax | Form 3CEB / ITR-6 | Transfer pricing report and return filing for assessees with international or specified domestic transactions. |
| 31 Dec | Income Tax | ITR-U / Belated ITR | Filing of belated or revised income tax returns for the relevant assessment year. |
| 31 Dec | Goods and Services Tax | GSTR-9 / GSTR-9C | Annual GST return and reconciliation statement for the previous financial year. |
| 15 Dec | Income Tax | Challan No. 280 | Third instalment of Advance Tax - cumulative 75% of the estimated annual tax liability. |
| 15 Mar | Income Tax | Challan No. 280 | Fourth instalment of Advance Tax - 100% of liability; also full advance tax for 44AD/44ADA assessees. |
| 31 Mar | Income Tax | Form 67 / Tax saving | Last date for tax saving investments and for filing updated returns for earlier years, where permitted. |
| 30 Apr | Companies Act | MSME-1 | Half-yearly return of outstanding payments to micro and small enterprises for October-March. |
| 30 May | Companies Act | LLP Form 11 | Annual return of Limited Liability Partnerships for the previous financial year. |
| 31 May | Income Tax | Form 61A / 10BD | Statement of financial transactions and statement of donations received by charitable institutions. |