Compliance Calendar for July’2025

INCOME TAX

▪ 07th July 2025- Due date for deposit of Tax deducted and collected for the month of June 2025.

▪ 07th July 2025- Due date for deposit of TDS for the period April 2025 to June 2025 when Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.

▪ 07th July 2025- Due date for uploading of declarations received in Form 27C from the buyer in the month of June 2025

 ▪ 15th July 2025- Due date for issue of TDS certificates for May 2025 u/s 194IA, 194IB & 194M and u/s 194S (by specified persons)

▪ 15th July 2025- Due date for filling Quarterly statement of TCS deposited for the quarter ending June 30, 2025

▪ 15th July 2025- Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June 2025 has been paid without the production of a challan

▪ 30th July 2025- Due date for Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025.

▪ 30th July 2025- Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, 194-IB & 194M and u/s 194S (by specified persons) for the month of June 2025.

▪ 31st July 2025- Due date for filling Quarterly statement of TDS deposited for the quarter ending June 30, 2025

▪ 31st July 2025- Due date for Exercising the option to opt-out from the new tax regime under Section 115BAC (if assessee is required to submit return of income by July 31, 2025)

▪ 31st July 2025- Due date for Exercising the option to opt for alternative tax regime under Section 115BAD / under section 115BAE by co-operative society (if assessee is required to submit return of income by July 31, 2025)

The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025

GST

▪ 10th July 2025-Due date of filling GSTR-7 for the month of June- 2025 (TDS return)

▪ 10th July 2025-Due date of filling GSTR-8 for the month of June- 2025 (TCS return)

▪ 11th July 2025-Due date of filling GSTR-1 for the month of June- 2025 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th July 2025-Due date of filling GSTR-1 for first quarter April’25 to June’25 who has opted for the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th July 2025-Due date of filling IFF for the month of June 2025 who has opted for the QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th July 2025-Due date of filling GSTR-5 for the month of June 2025.

▪ 13th July 2025-Due date of filling GSTR-6 for the month of June 2025.

▪ 18th July 2025-Due date of filling CMP-08 for first quarter April’25-June’25.

▪ 20th July 2025- Due date of filling GSTR-3B by registered person filling monthly return for the month of June-2025 (for Maharashtra and Chhattisgarh State-Group A).

ESI/PF

▪ 15th July 2025- Due date for payment & Returns of Provident Fund, ESI contribution for employers who have paid wages to their employees for June-2025.

Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.

ROC

▪ 15th  July 2025- Due date for filling FORM FLA-1 (Annual Return for Foreign Assets & Liabilities) to RBI for FY 2024-25.