Income Tax, GST & Corporate Filings – Compliance Calendar for June 2025

As the financial year progresses, staying compliant with statutory and regulatory obligations becomes crucial for businesses of all sizes. Timely filings not only help avoid interest, penalties, and legal consequences but also foster operational transparency and build trust with stakeholders.

This Compliance Calendar for June 2025 is a consolidated guide covering key due dates under Income Tax, GST, Companies Act, Labour Laws, FEMA, SEZ, STPI, and EOU regulations.

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1. Income Tax Compliance

Income Tax obligations in June primarily revolve around TDS/TCS payments, issuance of certificates, and the first installment of advance tax for Assessment Year 2026–27.

Due Date	Description	Form/Challan
07-06-2025	Deposit of TDS/TCS for May 2025	Challan 281
14-06-2025	Issue of TDS certificates for April 2025 under Sections 194IA, 194IB, 194M	Form 16B, 16C, 16D
15-06-2025	Issue of TDS certificates for Q4 (Jan–Mar 2025)	Form 16 / 16A
15-06-2025	Advance Tax – 1st Installment for AY 2026–27 (FY 2025–26)	Challan 280
30-06-2025	TDS payment on property, rent, contractors, crypto assets	Forms 26QB, 26QC, 26QD, 26QE

2. Goods & Services Tax (GST) Compliance

June 2025 has an extensive GST compliance schedule. Businesses must file multiple returns and make payments under various categories like TDS, TCS, OIDAR services, ISD, and QRMP schemes.

Early June GST Returns

Due Date	Description	Form
10-06-2025	TDS Return under GST for May 2025	GSTR-7
10-06-2025	TCS Return under GST for May 2025	GSTR-8
11-06-2025	Outward Supplies Summary (Turnover > ₹5 Cr or non-QRMP)	GSTR-1
13-06-2025	Return for Non-Resident Taxable Person	GSTR-5
13-06-2025	Input Service Distributor Return	GSTR-6

Mid to Late June GST Returns

Due Date	Description	Form
20-06-2025	Consolidated Return of Inward & Outward Supplies	GSTR-3B
20-06-2025	Return for OIDAR Services	GSTR-5A
Before GSTR-3B Filing	Amendments Summary before filing GSTR-3B	GSTR-1A
25-06-2025	QRMP Tax Payment – First month of Q1	GST PMT-06
28-06-2025	Supplies received by UIN holders	GSTR-11

3. Companies Act Compliance

Key compliance for companies includes deposit disclosures, share capital reconciliation, and reporting overdue MSME payments.

Due Date	Description	Form
30-06-2025	Return of deposits and/or outstanding receipts of loan	DPT-3
30-06-2025	Share capital reconciliation (Unlisted public companies)	PAS-6
30-06-2025	Disclosure of dues >45 days to MSMEs	MSME Form I

4. FEMA (Foreign Exchange Management Act) Compliance

Foreign Exchange transactions and cross-border equity matters require detailed filings under FEMA rules.

Due Date	Description	Form
07-06-2025	Reporting of External Commercial Borrowings (ECB)	Form ECB2
30-06-2025	IEC Code Renewal	-
Upto 30-06-2025	Issue of shares to foreign investors (May 2025)	Form FC-GPR
Upto 30-06-2025	Transfer of shares (April 2025)	Form FC-TRS

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5. STPI (Software Technology Parks of India) Compliance

Technology and export-focused businesses under STPI must file regular updates on service exports and progress.

Due Date	Description
07-06-2025	Monthly Progress Report (MPR) for May 2025
10-06-2025	Service Export Reporting Form (SERF)
30-06-2025	Software Export Form (SOFTEX)

6. SEZ (Special Economic Zone) Compliance

Units operating in SEZs need to mirror many of the STPI compliances.

Due Date	Description
05-06-2025	Monthly Progress Report (MPR) for May 2025
10-06-2025	Service Export Reporting Form (SERF)
30-06-2025	Software Export Form (SOFTEX)

7. EOU (Export Oriented Units) Compliance

Due Date	Description
07-06-2025	Submission of monthly return to the Development Commissioner (SEZ)

8. Labour Law Compliance

Businesses must also ensure timely PF, ESI, and PT returns and payments.

Due Date	Description
10-06-2025	Deposit of Professional Tax (PT) for May 2025
15-06-2025	Deposit of ESI contributions for May 2025
15-06-2025	Deposit of Provident Fund (PF) and ECR for May 2025

Key Takeaways for June 2025 Compliance

Income Tax

• Key deadlines include TDS/TCS deposits (7th June), issuance of TDS certificates (14th & 15th June), and the 1st advance tax installment for FY 2025–26 (15th June).
• Businesses must also ensure Form 26QB/26QC/26QD/26QE filings by 30th June for property, rent, contractor, and crypto-related TDS compliance.

GST

• A wide range of returns, including GSTR-1, GSTR-3B, GSTR-5, 5A, 6, 7, 8, 11, and PMT-06, are due throughout the month.
• Businesses under the QRMP scheme must make their first quarterly tax payment by 25th June.
• Amendments to GSTR-1 must be filed before GSTR-3B to avoid mismatches or scrutiny.

Companies Act

• Three significant filings are due by 30th June:
• DPT-3 for deposits/loans,
• PAS-6 for share capital reconciliation (unlisted public companies), and
• MSME Form I for overdue payments to micro/small enterprises.

FEMA

• Cross-border transactions require precise documentation:
• ECB transactions by 7th June,
• FC-GPR and FC-TRS forms for foreign investments and share transfers by 30th June,
• IEC code renewal for exporters/importers is also due by 30th June.

STPI and SEZ

• Export-oriented IT and tech companies must file MPR, SERF, and SOFTEX forms with respective deadlines on the 7th, 10th, and 30th of June to maintain their export and tax benefits.
• The SEZ compliance calendar mirrors that of STPI with identical due dates.

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EOU: Units operating as Export Oriented Units must submit monthly returns to the SEZ Development Commissioner by 7th June.

Labour Law: Timely deposits and returns for Professional Tax (10th June), ESI, and PF (both by 15th June) are mandatory to avoid penalties and maintain statutory records for employee benefits.

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