Statutory Compliance Calendar June, 2025

Event Date	Act	Applicable Form	Obligation
07/06/2025	Income Tax	Challan No. ITNS-281	"Payment of TDS/TCS of May. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."
07/06/2025	Income Tax	Form 27C	"Seller to upload declarations received in May, from buyers for non-deduction of TCS. "
07/06/2025	FEMA	ECB-2	Return of External Commercial Borrowings for May.
10/06/2025	Goods and Services Tax	GSTR-7	Monthly Return by Tax Deductors for May.
10/06/2025	Goods and Services Tax	GSTR-8	Monthly Return by e-commerce operators for May.
11/06/2025	Goods and Services Tax	GSTR-1	Monthly Return of Outward Supplies for May.
13/06/2025	Goods and Services Tax	GSTR-5	Monthly Return by Non-resident taxable person for May.
13/06/2025	Goods and Services Tax	GSTR-6	Monthly Return of Input Service Distributor for May.
13/06/2025	Goods and Services Tax	IFF	Optional Upload of B2B invoices, Dr/Cr notes for May under QRMP scheme.
14/06/2025	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in April.
14/06/2025	Income Tax	Form 16C	Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in April.
14/06/2025	Income Tax	Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in April.
14/06/2025	Income Tax	Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in April.
14/06/2025	-	-	Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents.
15/06/2025	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for May.
15/06/2025	ESI	ESI Challan	Payment of ESI for May
15/06/2025	Income Tax	Challan No.280	Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADAD cases).
15/06/2025	Income Tax	Form 16 & 12BA	Issue of Salary TDS Certificates for FY 24-25.
15/06/2025	Income Tax	Form 16A	Issue of other TDS Certificates for Q4 of FY 24-25.
15/06/2025	Income Tax	Form 24G	Details of Deposit of TDS/TCS of May by book entry by an office of the Government.
20/06/2025	Goods and Services Tax	GSTR-5A	Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
20/06/2025	Goods and Services Tax	GSTR-3B	Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
25/06/2025	Goods and Services Tax	PMT-06	Deposit of GST of May under QRMP scheme.
28/06/2025	Goods and Services Tax	GSTR-11	Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29/06/2025	Companies Act	NDH-1	Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30/06/2025	Companies Act	-	All private companies (other than OPC and small companies) to dematerialize their existing shares, debentures and other securities and ensure that any future issuance or transfer of securities is in Demat form only.
30/06/2025	Companies Act	DPT3	Annual Return of Deposits by Companies other than NBFCs for FY 24-25.
30/06/2025	Companies Act	MBP-1	"Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
30/06/2025	Companies Act	DIR-8	"Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
30/06/2025	Companies Act	-	Holding of Board Meeting by Companies for Q1 .
30/06/2025	DGFT	"Annual RoDTEP Return "	Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period is also extended from 30.06.2025 to 30.09.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Return (ARR) is mandatory for exporters.
30/06/2025	Equalisation Levy	Form 1	Efiling of Annual Statement of Equalisation Levy for 2024-25. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
30/06/2025	Foreign Trade Policy	-	Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30/06/2025	Goods and Services Tax	GSTR-4	Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30/06/2025	Goods and Services Tax	"GST SPL-01/ GST SPL-02"	File application for waiver of interest and penalty for non-fraudulent GST demand notices issued u/s 73 if full tax amount is paid by March 31, 2025. Applicable for FY 2017-18, 2018-19 & 2019-20.
30/06/2025	Income Tax	Form 26QAA	Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30/06/2025	Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30/06/2025	Income Tax	Form 26QC	Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30/06/2025	Income Tax	Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
30/06/2025	Income Tax	Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30/06/2025	Income Tax	10A	Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc.
30/06/2025	Income Tax	10AB	Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc.
30/06/2025	Income Tax	Form 1/2	Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2024-25 .
30/06/2025	Goods and Services Tax	GSTR-4	Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30/06/2025	Companies Act	CSR-2	Standalone Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable for FY 23-24.