Monday, 7 July 2025

Compliance Calendar for the Month of July 2025

S.No

Particulars of Compliance

Forms/returns

Due Date

Compliance Calendar Under GST

1

Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of June 2025.

GSTR-7

10.07.2025

2

The due date for furnishing statement by e-commerce companies for the Month of June 2025

GSTR-8

10.07.2025

3

GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.  

Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has  opted for monthly filing of return.

GSTR-1

11.07.2025

5

Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for quarterly filing of return (April - June)

GSTR-1

13.07.2025

6

Return of Input Service Distributor (ISD)

GSTR-6

13.07.2025

7

Person registered under the composition scheme shall file quarterly return (April - June)

GST CMP - 08

18.07.2025

8

Every Non-resident taxable person file Monthly GST Return  Earlier of
a. 20 days after the end of the Calendar month (OR)
b. within 7 days  after the last day of validity period of registration

GSTR-5

20.07.2025

9

OIDARS providing service to other then registered person shall file a monthly GST Return

GSTR-5A

20.07.2025

10

GST return for the month of June 2025.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

GSTR-3B

20.07.2025

11

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers  with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B  

Belonging to states:Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

GSTR-3B

22.07.2025

12

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing 

Belonging to states:Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

GSTR-3B

24.07.2025

13

Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return

GSTR - 11

28.07.2025

S.No

Compliance Calendar Under ESI & PF

Forms/returns

Due Date

1

Payment and filing of ESIC Return for the month of June 2025

ESI challan

15.07.2025

2

Payment and filing of PF Return for the month of June 2025

ECR

15.07.2025

S.No

Compliance Calendar Under FEMA

Forms/returns

Due Date

1

The borrower are required to report actual ECB transaction on monthly basis through AD category I bank  (7 Working days)

Form ECB 2

09.07.2025

2

The annual return on Foreign Liabilities and Assets (FLA)

FLA Return

15.07.2025

S.No

Compliance Calendar Under SEBI

Regulation No

Due Date

1

Compliance of Disclosure of Shareholding Pattern

Reg 31(1)(b)

21.07.2025

2

Compliance of Statement of Grievance Redressal Mechanism

Reg 13(3)

30.07.2025

3

Compliance of Corporate Governance Report

Reg 27(2)

30.07.2025

4

Reconciliation of share capital audit report

Reg 76

30.07.2025

S.No

Compliance Calendar Under Income Tax

Forms/returns

Due Date

1

Securities Transaction Tax - Due date for deposit of tax collected for the month of June, 2025

07.07.2025

2

Commodities Transaction Tax - Due date for deposit of tax collected for the month of June, 2025

07.07.2025

3

Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of June, 2025

Form 27C

07.07.2025

4

Collection and recovery of equalisation levy on specified services in the month of June, 2025

07.07.2025

5

Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending June 30, 2025

07.07.2025

6

Due date for deposit of Tax deducted/collected for the month of June, 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan

07.07.2025

7

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

07.07.2025

8

Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of section 80LA, in respect of remittances, made for the quarter of Apr to Jun of 2025-26(Financial Year)

Form 15CD

15.07.2025

9

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2025

Form 24G

15.07.2025

10

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2025

Form 16B

15.07.2025

11

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2025

Form 16C

15.07.2025

12

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2025

Form 16D

15.07.2025

13

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of May 2025

Form 16E

15.07.2025

14

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2025

Form 15CC

15.07.2025

15

Quarterly statement of TCS deposited for the quarter ending June 30, 2025

Form 27EQ

15.07.2025

16

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2025

Form 15G/15H

15.07.2025

17

Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2025

Form 3BB

15.07.2025

18

Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of June, 2025

Form 3BC

15.07.2025

19

Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 114AAB in respect of the quarter ending June 30, 2025

Form 49BA

15.07.2025

20

Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025

Form 27D

30.07.2025

21

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of June, 2025

Form 26QB

30.07.2025

22

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of June, 2025

Form 26QC

30.07.2025

23

Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of June, 2025

Form 26QD

30.07.2025

24

Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of June, 2025

Form 26QE

30.07.2025

25

Quarterly statement of TDS deposited for the quarter ending June 30, 2025

Form 24Q/26Q/27Q

31.07.2025

26

Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending June 30, 2025

Form 26QF

31.07.2025

27

Quarterly return of non deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2025

Form 26QAA

31.07.2025

28

Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending June 30, 2025

Form 10BBB

31.07.2025

29

Intimation by Sovereign Wealth Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending June 30, 2025

Form II SWF

31.07.2025

30

Statement of eligible investment received

Form 10BBD

31.07.2025

 

 

 

 

S.No

Compliance Calendar Under The Companies Act,  2013

Forms/returns

Due Date

 

NIL

 

 

 

1.       MCA Rules Effective 14 July 2025 - As per the Companies (Accounts) Second Amendment Rules, 2025:

·        Companies must include in their Board’s Report:

o   Number of POSH complaints received, disposed, and pending >90 days.

o   A declaration of compliance with the Maternity Benefit Act, 1961.

o   Employee count by gender (male, female, transgender).

·        AOC‑1 and AOC‑2 filings must be done electronically (e‑Forms).

When filing AOC‑4, companies must attach PDF extracts of the Board’s Report and Auditors’ Report (standing alone and consolidated) as well as signed financials in XBRL format.

 

 

 

 

2.       MCA21 V3 Portal Update: Launch of Final Set of 38 Company Forms

The Ministry of Corporate Affairs (MCA) will launch the final set of 38 company forms—including 13 Annual Filing and 6 Audit/Cost Audit forms—on 14th July 2025 at 12:00 AM via the MCA21 V3 portal.

Key Updates for Stakeholders:  

1.       V2 Portal Discontinuation: Company e-filings on the V2 portal disabled from 18th June 2025 (12:00 AM). Ensure all SRNs are cleared of pending payment/resubmission before this date.

2.       Offline Payments Halted: "Pay Later" offline payment mode in V2 disabled from 8th June 2025 (12:00 AM). Only online payments (Credit/Debit Card, Net Banking) will be accepted thereafter.

 

3.       V3 Downtime Notice: The V3 portal will be unavailable from 9th July (12:00 AM) to 13th July 2025 (11:59 PM). Plan filings and resubmissions accordingly, as no fee waivers or resubmission extensions will be granted for deadlines falling in this period.

4.       User ID and DSC Setup: Stakeholders must ensure their User ID is created/upgraded/merged under the Business User category on V3 and that the Digital Signature Certificate (DSC) is properly associated.

Pending SRNs: SRNs with status ‘Pending for upload of Investor details’ or ‘Pending for Subsidiary Details’ must be completed using the MCA portal’s upload services by 17th June 2025, failing which they will be marked as NTBR (Not to be Registered).

 

 

 

 

 

Compliance Calendar for the Month of July 2025

S.No Particulars of Compliance Forms/returns Due Date Compliance Calendar Under GST ...