Direct Tax
Indirect Tax

07 July 2026

  • Due date for deposit of TDS for the period April 2026 to June 2026, when the Assessing Officer has permitted quarterly deposit of TDS under section 392(1) or 393(1) [Table Sl. Nos. (1)(i) and (ii), and 5(ii) and (iii)] of the Income-tax Act, 2025.
  • Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of June 2026
  • Upload the declarations received from recipients in Form No. 121 (Income-tax Rules, 2026) during the quarter ending June 2026
  • Due date for the deposit of tax deducted/collected for the month of June 2026. However, all sums deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day on which tax is paid without production of an Income Tax Challan.

10 July 2026

  • GSTR-7 for the month of June 2026 to be filed by persons liable to Tax Deduction at Source (TDS)
  • GSTR-8 for the month of June 2026 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS)

11 July 2026

  • GSTR-1 for the month of June 2026 to be filed by all registered taxpayers not under the QRMP scheme

13 July 2026

  • GSTR-6 for the month of June 2026 to be filed by Input Service Distributors (ISDs)
  • GSTR-5 for the month of June 2026 to be filed by Non-Resident Foreign Taxpayers
  • Uploading B2B invoices using Invoice Furnishing Facility (IFF) under the QRMP scheme for the month of June 2026 by taxpayers with aggregate turnover of up to INR 50 million

15 July 2026

  • Due date for furnishing Form No. 137 (Income-tax Rules 2026) by an office of the Government where TDS/TCS for the month of June 2026 has been paid without the production of a challan
  • Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 in the month of May 2026
  • Furnishing of quarterly statement in Form 147 (Income-tax Rules, 2026) to be furnished by an authorised dealer in respect of remittances made for the quarter ending June 2026
  • Furnishing of quarterly statement in Form 148 (Income-tax Rules, 2026) to be furnished by a unit of IFSC, as referred to section 147(1)(b) of the Income-tax Act 2025, in respect of remittances made for the quarter ending June 2026
  • Statement in Form 1 (Income-tax Rules 2026) by the stock exchange for the month of June 2026, in respect of transactions in which client codes have been modified after registering in the system
  • Furnishing of statement in Form No. 92 (Income-tax Rules, 2026) by the specified fund or stock broker in respect of a non-resident referred to in Rule 157 of the Income-tax Rules 2026 for the quarter ending June 30 2026

18 July 2026

  • CMP-08 for the quarter of April 2026 to June 2026 to be filed by taxpayers under the composition scheme

20 July 2026

  • GSTR-5A for the month of June 2026 to be filed by non-resident Online Database Access and Retrieval (OIDAR) service providers
  • GSTR-3B for the month of June 2026 to be filed by all registered taxpayers not under the QRMP scheme

22 July 2026

  • GSTR-3B for the quarter April 2026 to June 2026 to be filed by taxpayers under the QRMP scheme and having principal place of business in Category 1 States

24 July 2026

  • GSTR-3B for the quarter April 2026 to June 2026 to be filed by taxpayers under the QRMP scheme and having principal place of business in Category 2 States
  • Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for the month of June 2026

30 July 2026

  • Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act 2025 for the month of June 2026

31 July 2026

  • Filing of quarterly statement in Form No. 138 (Income-tax Rules, 2026) by employers responsible for TDS from salaries paid to employees under section 392 or by a specified bank in respect of income paid to a specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] of the Income-tax Act, 2025, for the quarter ending June 30, 2026
  • Filing of quarterly statement of collection of tax at source under section 397(3)(b) of the Income-tax Act, 2025 in Form No. 143 (Income-tax Rules, 2026) for the quarter ending June 30, 2026
  • Furnishing of Form No. 10E (Income-tax Rules, 1962) by an employee claiming relief under section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance etc. (if the assessee is required to submit the return of income on or before July 31, 2026)
  • Furnishing of statement in Form No. 10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before July 31, 2026)
  • Furnishing of statement in Form No. 3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a concessional rate under section 115BBF (Income-tax Act, 1961) for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by July 31, 2026)
  • Furnishing of declaration in Form No. 10BA (Income-tax Rules, 1962) by an assessee claiming deduction under Section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income on or before July 31, 2026)
  • Furnishing of certificate of foreign inward remittance in Form No. 10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB/80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before July 31, 2026)
  • Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of sections 80DD and 80U (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before July 31, 2026)
  • Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2026
  • Due date for furnishing the return of income for the Assessment Year 2026–27 by an assessee, other than the following:
    • An assessee, including a partner of a firm or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 apply;
    • A company to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
    • An assessee whose accounts are required to be audited, to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
    • A partner of a firm whose accounts are required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
    • An assessee having income from business or profession whose accounts are not required to be audited, and to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply; and
    • A partner of a firm whose accounts are not required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply.
  • Intimation in Form No. 175 (Income-tax Rules, 2026) by a pension fund in respect of each investment made in India for quarter ending June, 2026
  • Filing of quarterly statement in Form No. 140 (Income-tax Rules 2026) by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc., made to residents for the quarter ending June 30, 2026
  • Filing of quarterly statement of tax deposited in Form No. 142 (Income-tax Rules 2026) in relation to transfer of virtual digital asset under section 393(1) [Table: S. No. 8(vi)] of the Income-tax Act, 2025 to be furnished by an Exchange for the quarter ending June 30, 2026
  • Filing of quarterly statement of TDS in Form No. 144 (Income-tax Rules 2026) in respect of payments other than salary made to non-residents for quarter ending June 30, 2026
  • Furnishing of certificate in Form No. 10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under section 80QQB (Income-tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before July 31, 2026)
  • Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish return of income on or before July 31, 2026)
  • Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before July 31, 2026)
  • Furnishing of certificate in Form No. 10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before July 31, 2026)
  • Furnishing of Form No. 3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit return of income on or before July 31, 2026)
  • Furnishing of statement in Form No. 3AF (Income-tax Rules, 1962) containing the particulars of expenditures specified under Section 35D(2)(a) (Income-tax Act, 1961) (if the assessee is required to submit the return of income on or before August 31, 2026)

07 August 2026

  • Due date for deposit of Tax deducted/collected for the month of July 2026. 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
  • Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of July 2026

10 August 2026

  • GSTR-7 for the month of July 2026 to be filed by persons liable to TDS
  • GSTR-8 for the month of July 2026 to be filed by E-Commerce Operators liable to TCS

11 August 2026

  • GSTR-1 for the month of July 2026 to be filed by all registered taxpayers not under the QRMP scheme

13 August 2026

  • GSTR-6 for the month of July 2026 to be filed by Input Service Distributors (ISDs)
  • GSTR-5 for the month of July 2026 to be filed by Non-Resident Foreign Taxpayers
  • Uploading B2B invoices using Invoice Furnishing Facility (IFF) under the QRMP scheme for the month of July 2026 by taxpayers with aggregate turnover of up to INR 50 million


Notes

Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

Tax Street June 2026