Synopsis
1. Income Tax Act, 1961 - Compliance Requirements (July 2025)
July 2025 is packed with critical due dates under the Income Tax Act, 1961, including TDS/TCS deposits, quarterly statements, and issuance of TDS certificates. Key deadlines also cover foreign remittance reporting, Form 15G/H uploads, and the filing of ITRs for AY 2025-26. Notably, the income tax return filing due date has been extended to September 15, 2025, as per Circular No. 06/2025.
2. GST Act, 2017 - Compliance Requirements (July 2025)
Taxpayers must adhere to multiple GST compliances this month. This includes timely filing of GSTR-1 (by July 11) and GSTR-3B (by July 20/22/24) depending on turnover and state group. Other key forms like GSTR-7, GSTR-8, GSTR-6, GSTR-5/5A, and GSTR-11 are due throughout the month. Composition taxpayers must file CMP-08 by July 18, and QRMP filers must pay tax via PMT-06 by July 25.
1. Compliance requirement under Income Tax act, 1961
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Sl. |
Compliance Particulars |
Due Dates |
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1 |
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 |
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2. |
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 |
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3 |
Uploading of declarations received in Form 27C from the buyer in the month of June, 2025 |
07.07.2025 |
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4 |
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2025 |
15.07.2025 |
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5 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2025 |
15.07.2025 |
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6 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2025 |
15.07.2025 |
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7 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of May, 2025 |
15.07.2025 |
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8 |
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2025 |
15.07.2025 |
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9 |
Quarterly statement of TCS deposited for the quarter ending June 30, 2025 |
15.07.2025 |
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10 |
Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2025 |
15.07.2025 |
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11 |
Due date for furnishing statement in Form no. 3BB 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 |
15.07.2025 |
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12 |
Furnishing of quarterly statement (by an IFSC unit) in respect of foreign remittances made during the quarter ending June 30, 2025 |
15.07.2025 |
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13 |
Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2025 |
15.07.2025 |
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14 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2025 has been paid without the production of a challan |
15.07.2025 |
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15 |
Due date for furnishing statement by a recognised association in respect of transactions in which client codes been modified after registering in the system for the month of June, 2025 |
15.07.2025 |
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16 |
Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025 |
30.07.2025 |
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17 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA for the month of June, 2025 |
30.07.2025 |
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18 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2025 |
30.07.2025 |
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19 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2025 |
30.07.2025 |
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20 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of June, 2025 |
30.07.2025 |
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21 |
Furnishing of report of a Chartered Accountant in Form No. 10CCF certifying that the amount of deduction has been correctly claimed during the previous year 2024-25 |
31.07.2025 |
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22 |
Quarterly statement of TDS deposited for the quarter ending June 30, 2025 |
31.07.2025 |
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23 |
Return of income for the assessment year 2025-26 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E. Note: The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-202 |
31.07.2025 |
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24 |
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 |
31.07.2025 |
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25 |
Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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26 |
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2025 |
31.07.2025 |
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27 |
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2025 |
31.07.2025 |
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28 |
Furnishing of statement for exercising the option to pay tax at a concessional rate under section 115BBF 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, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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29 |
Furnishing of a declaration by a taxpayer claiming deduction under section 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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30 |
Reporting of details of funds received from eligible persons (either directly or through Alternative Investment Fund) in the previous year 2024-25 (if the assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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31 |
Furnishing of certificate by a resident individual being a patentee claiming deduction under section 80RRB in respect of royalty income on patents (if the assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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32 |
Furnishing of particulars for claiming relief under section 89 (if the assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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33 |
Furnishing of statement for exercising the option to claim relief under section 89A 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 return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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34 |
Exercising the option to opt-out from the new tax regime under section 115BAC (if assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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35 |
Exercising the option to opt for alternative tax regime under section 115BAD by co-operative society (if assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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36 |
Exercising the option to opt for alternative tax regime under section 115BAE by co-operative society (if assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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37 |
Furnishing of details of attribution of capital gain taxable under section 45(4) 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 by July 31, 2025) * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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38 |
Submission of a report from a Chartered Accountant for the previous year 2024-25 relating to arm's length price of the remuneration paid by an eligible investment fund to the fund manager (if the assessee is required to submit return of income by July 31, 2025)* * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
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39 |
Furnishing of certificate by a resident individual being an author (including a joint author) claiming deduction under section 80QQB in respect of royalty income (if the assessee is required to submit return of income by July 31, 2025) * The due date for furnishing the return of income for Assessment year 2025-26 has been extended from July 31, 2025, to September 15, 2025, vide Circular no. 06/2025, dated 27-05-2025. Accordingly, the due date for submission of this form/report shall stand extended to September 15, 2025 |
31.07.2025 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR-3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
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Tax period |
Due Date |
Particulars |
|
June., 2025 |
20thJuly, 2025 |
Due Date for filling GSTR - 3B return for the month of June, 2025 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
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Tax period |
Due Date |
Particulars |
|
|
June., 2025 |
22ndJuly, 2025 |
Due Date for filling GSTR - 3B return for the month of June, 2025 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
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Group A 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 |
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c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
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Tax period |
Due Date |
Particulars |
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|
June., 2025 |
24thJuly, 2025 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
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Group B 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 |
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B. Filing Form GSTR-1
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Tax period |
Due Date |
Remarks |
|
Monthly return (June., 2025) |
11.07.2025 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
GSTR-5 & 5A |
Non-resident ODIAR services provider file Monthly GST Return |
20th of the succeeding month |
20.07.2025 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.07.2025 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of the succeeding month |
10.07.2025 |
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GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.07.2025 |
D. GSTR - 1 QRMP monthly / Quarterly return
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of June, 2025 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month - Monthly Quarterly Return |
13.07.2025 |
E. GST Refund
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Form No. |
Compliance Particulars |
Due Date |
|
RFD -10 |
Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST - PMT-06
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Compliance Particular |
Due Date |
|
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.07.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders -due date 28.07.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST - CMP-08
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Compliance Particular |
Due Date |
|
Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Apr-Jun, 2025) |
18.07.2025 |
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