Statutory Tax Compliance Tracker - July 2025

CS Lalit Rajput , Last updated: 05 July 2025  
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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.

Statutory Tax Compliance Tracker - July 2025

1. Compliance requirement under Income Tax act, 1961

Sl.

Compliance Particulars

Due Dates

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

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

3

​Uploading of declarations received in Form 27C from the buyer in the month of June, 2025​

07.07.2025

4

​Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2025

15.07.2025

5

​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2025

15.07.2025

6

​​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2025

15.07.2025

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

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

9

​Quarterly statement of TCS deposited for the quarter ending June 30, 2025

15.07.2025

10

​Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2025​

15.07.2025

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

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

13

​Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2025​

15.07.2025

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

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

16

​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2025

30.07.2025

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

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

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

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

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

22

​Quarterly statement of TDS deposited for the quarter ending June 30, 2025

31.07.2025

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

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

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

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

27

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2025​

31.07.2025

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

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

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

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

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

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

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

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

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

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

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

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

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)

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

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

c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date

 

Particulars

June., 2025

24thJuly,

2025

 

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

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

B. Filing Form GSTR-1

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

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

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.07.2025

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of the succeeding month

10.07.2025

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

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

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

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

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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Published by

CS Lalit Rajput
(Company Secretary)
Category Income Tax   Report

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