Direct Tax
Indirect Tax

7 June 2025

  • Securities Transaction Tax - Due date for deposit of tax collected for the month of May 2025.
  • Commodities Transaction Tax - Due date for deposit of tax collected for the month of May 2025.
  • Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 (ITA) to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of May 2025 in Form 27C.
  • Due date for deposit of Tax deducted/collected for the month of May 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.

10 June 2025

  • GSTR-7 for the month of May 2025 to be filed by persons liable to Tax Deduction at Source (TDS).
  • GSTR-8 for the month of May 2025 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS).

11 June 2025

  • GSTR-1 for the month of May 2025 to be filed by all registered taxpayers not under QRMP scheme.

13 June 2025

  • GSTR-6 for the month of May 2025 to be filed by Input Service Distributors (ISDs).
  • Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for the month of May 2025 by taxpayers with aggregate turnover of up to INR 50 million.
  • GSTR-5 for the month of May 2025 to be filed by Non-Resident Foreign Taxpayers.

14 June 2025

  • Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April 2025 in Form 16B.
  • Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April 2025 in Form 16C.
  • Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April 2025 in Form 16D.
  • Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April 2025 in Form 16E.

15 June 2025

  • Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2025.
  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 31 March 2025, in Form 16A.
  • First instalment of advance tax for the assessment year 2026-27.
  • Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2024-25 in Form 16.
  • Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof during Financial Year 2024-25 in Form 12BA.
  • 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 May 2025 in Form 3BB.
  • Monthly statement to be furnished by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of May 2025 in Form 3BC.
  • Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2024-25. This statement is required to be filed electronically to Principal CIT or CIT in Form No. 64A.
  • Statement of income paid or credited by a securitization trust to be furnished under section 115TCA of the ITA in Form 64E.
  • Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2024-25) to units’ holders.

20 June 2025

  • GSTR-5A for the month of May 2025 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services.
  • GSTR-3B for the month of May 2025 to be filed by all registered taxpayers not under QRMP scheme.
  • Central Government on the same day where tax is paid without production of an Income tax Challan.

25 June 2025

  • Payment of tax through GST PMT-06 by taxpayers under QRMP scheme for the month of May 2025

29 June 2025

  • Information and documents to be furnished by an Indian concern under section 285A in Form 49D.
  • Statement to be furnished by an eligible investment fund to the AO in Form 3CEK.

30 June 2025

  • GSTR-4 for FY 2024-25 to be filed by a composition dealer

30 June 2025

  • Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of May 2025 in Form 26QE.
  • Return in respect of securities transaction tax for the Financial Year 2024-25.
  • Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 31 March 2025, in Form 26QAA.
  • Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to unit’s holders in respect of income distributed during the previous year 2024-25.
  • Report by an approved institution/public sector company under Section 35AC (4)/ (5) for the year ending 31 March 2025.
  • Due date for furnishing of statement of income distributed by business trust to its unit holders during the Financial Year 2024-25. This statement is required to be furnished to the unit holders in Form No. 64B.
  • Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is 31 July 2025) in Form 3AF.
  • Statement of income distributed by securitization trust to be provided to the investor under section 115TCA of the ITA in Form 64F.
  • Commodities Transaction Tax - Return of taxable commodities transactions for Financial Year 2024-25.
  • Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is 31 July 2025) in Form 10-IJ.
  • Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is 31 July 2025) in Form 10-IL.
  • Due date for furnishing of challan-cumstatement in respect of tax deducted under section 194-IA in the month of May 2025 in Form 26QB.
  • Due date for furnishing of challan-cumstatement in respect of tax deducted under section 194-IB in the month of May 2025 in Form 26QC.
  • Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of May 2025 in Form 26QD.

11 July 2025

  • GSTR-1 for the month of June 2025 by all registered taxpayers not under QRMP scheme.

13 July 2025

  • GSTR-6 for the month of June 2025 to be filed by ISDs.
  • Uploading B2B invoices using IFF under QRMP scheme for the month of June 2025 by taxpayers with aggregate turnover of up to INR 50 million.
  • GSTR-5 for the month of June 2025 to be filed by Non-Resident Foreign Taxpayers

18 July 2025

  • CMP - 08 for payment of self-assessed tax for quarter April 2025 to June 2025 by composition dealer.