|
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.
|
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 |
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. |
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 |
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 |
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).
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