Overview
June 2026 is a crucial month for taxpayers, businesses, professionals, and GST-registered entities, with several important compliance deadlines under the Income Tax Act, 1961, Income-tax Act, 2025, and GST laws. Key obligations include TDS/TCS deposits and reporting, issuance of TDS certificates, advance tax payment, filing of statements by investment funds, business trusts, securitisation trusts, and various GST returns such as GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 and GSTR-8.
Taxpayers opting for the QRMP scheme must also adhere to specific filing and payment timelines. Timely compliance with these statutory requirements is essential to avoid interest, penalties, and disruptions in tax credits while ensuring smooth regulatory adherence.
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 May, 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 |
07.06.2026 |
|
2. |
Declaration under section 394(2) of the Income-tax Act 2025 to be made by a buyer for obtaining goods without collection of tax in the month of May, 2026 |
07.06.2026 |
|
3 |
Certificate under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) of the Income-tax Act 2025 [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of April, 2026 |
14.05.2026 |
|
4 |
Due date for furnishing the statement of income distributed by the Securitisation Trust to the investors |
15.06.2026 |
|
5 |
Furnishing of statement of income paid or credited by an investment fund to its unit holder for the previous year 2025-26 |
15.06.2026 |
|
6 |
Due date for furnishing statement by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of May, 2026 |
15.06.2026 |
|
7 |
Due date for furnishing of the prescribed Form by an office of the Government where TDS/TCS for the month of May, 2026 has been paid without the production of a challan |
15.06.2026 |
|
8 |
Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2026 |
15.06.2026 |
|
9 |
Monthly statement by stock exchange in respect of transactions in which client codes have been modified after registering in system for the month of May, 2026 |
15.06.2026 |
|
10 |
Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2025-26 |
15.06.2026 |
|
11 |
First instalment of advance tax for the Tax Year 2026-27 |
15.06.2026 |
|
12 |
Electronically submission of information pertaining to any transfer of the share of, or interest in, a foreign company/entity as referred to in Explanation 5 to section 9(1)(i) (Income-tax Act 1961) which takes place during the Financial Year 2025-26 |
29.06.2026 |
|
13 |
Due date for e-filing of a statement in Form No. 3CEK (Income-tax Rules, 1962) by an eligible investment fund under section 9A (Income-tax Act 1961) in respect of its activities in the financial year 2025-26 |
29.06.2026 |
|
14 |
Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 |
30.06.2026 |
|
15 |
Due date for furnishing statement by Alternative Investment Fund (AIF) to unit holders in respect of income distributed during the previous year 2025-26 |
30.06.2026 |
|
16 |
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2026 |
30.06.2026 |
|
17 |
Return in respect of securities transaction tax for the financial year 2025-26 |
30.06.2026 |
|
18 |
Annual statement pertaining to income distributed during financial year 2025-26 by a securitisation trust |
30.06.2026 |
|
19 |
Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of May, 2026 |
30.06.2026 |
|
20 |
Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 |
30.06.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR 3B / GSTR 3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Due Date |
Particulars |
|
May., 2026 |
20th June, 2026 |
Due Date for filing GSTR-3B return for the month of May, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during the previous year. |
B. Filing Form GSTR-1
|
Tax period |
Due Date |
Remarks |
|
Monthly return (May., 2026) |
11.06.2026 |
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 preceding year, opted for monthly filing of return under QRMP. |
C. Non-Resident Taxpayers, 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 succeeding month |
20.06.2026 |
|
GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.06.2026 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.06.2026 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.06.2026 |
D. GSTR - 1 QRMP monthly / Quarterly return (IFF - Optional)
|
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 May., 2026 (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 |
13.06.2026 |
E. GST Refund
|
Form No. |
Compliance Particulars |
Due Date |
|
RFD -10 |
Refund of Tax to Certain Persons |
2 years from the last day of the quarter in which supply was received |
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. |
25.06.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.06.2026
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.
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