07 July 2026

FEMA / RBI

File the monthly return for external commercial borrowings (ECBs) for June 2026.

ECB-2

07 July 2026

TDS / TCS

Deposit TDS/TCS deducted or collected during June 2026. For government offices paying through book entry, the tax must be deposited on the same day it is deducted or collected.

Challan

07 July 2026

TCS

E-file details of declarations received from buyers during June 2026 for non-collection of TCS. File through the Income Tax e-Filing portal using the TAN login.

Form 127 (27C), Part B

10 July 2026

GST

File the monthly return for June 2026 by persons required to deduct tax at source under GST.

GSTR-7

10 July 2026

GST

File the monthly return for June 2026 by e-commerce operators required to collect tax at source under GST.

GSTR-8

11 July 2026

GST

File the monthly statement of outward supplies for June 2026.

GSTR-1

13 July 2026

GST

File the quarterly statement of outward supplies for April-June 2026 under the QRMP scheme.

GSTR-1

13 July 2026

GST

File the monthly return for June 2026 by a non-resident taxable person.

GSTR-5

13 July 2026

GST

File the monthly return for June 2026 by an Input Service Distributor.

GSTR-6

15 July 2026

PF

Deposit provident fund contributions for June 2026.

PF Challan

15 July 2026

ESI

Deposit ESI contributions for June 2026.

ESI Challan

15 July 2026

TDS / TCS

Submit details of TDS/TCS for June 2026 deposited through book entry by a government office.

Form 137

15 July 2026

Foreign Remittance

Banks and other prescribed entities must submit the quarterly statement of foreign remittances for April-June 2026.

Form 147 (15CC)

15 July 2026

TDS Certificate

Issue the TDS certificate for tax deducted on rent exceeding Rs. 50,000 per month under section 393 (legacy section 194-IB), where the lease terminated in May 2026.

Form 132 (16B/16C/16D/16E)

15 July 2026

TDS Certificate

Issue the TDS certificate for tax deducted on consideration paid for purchase of immovable property under legacy section 194-IA during May 2026.

Form 132 (16B/16C/16D/16E)

15 July 2026

TDS Certificate

Issue the TDS certificate for tax deducted on specified payments made by an individual or HUF under section 393 (legacy section 194-M) during May 2026.

Form 132 (16B/16C/16D/16E)

15 July 2026

TDS Certificate

Issue the TDS certificate for tax deducted on transfer of virtual digital assets under legacy section 194-S during May 2026.

Form 132 (16B/16C/16D/16E)

15 July 2026

FEMA / RBI

File the annual Foreign Liabilities and Assets (FLA) return for FY 2025-26 through RBI's FLAIR portal. This applies to every Indian company, LLP, AIF, partnership firm, or other entity that received FDI and/or made ODI in the current or any previous year and continued to hold foreign assets and/or liabilities as at 31 March 2026.

FLA Return

15 July 2026

Labour Welfare

Pay the Delhi Labour Welfare Fund half-yearly contribution for January-June 2026. Contribution is based on the number of employees as at 30 June: Rs. 24 per employee (employee share Rs. 6 and employer share Rs. 18). The requirement applies to establishments with five or more employees, subject to the wage threshold stated in the source document (Rs. 2,500 per month). Payment is made online after registration; prior registration under the Delhi Shops and Establishments Act is required.

Form A

15 July 2026

TDS

E-file details of declarations received during April-June 2026 for non-deduction of TDS. File through the Income Tax e-Filing portal using the TAN login.

Form 121, Part B (15G/15H)

18 July 2026

GST

Pay tax under the composition scheme for the April-June 2026 quarter.

CMP-08

20 July 2026

GST

File the monthly return for June 2026 by a person located outside India who provides online information and database access or retrieval services.

GSTR-5A

20 July 2026

GST

File the summary return and pay tax for June 2026 if filing monthly (other than under the QRMP scheme).

GSTR-3B

20 July 2026

GST

Add or amend particulars (other than GSTIN) in the GSTR-1 for the April-June 2026 quarter for quarterly filers in Group A states and Union Territories: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. GSTR-1A may be filed after GSTR-1 and before the corresponding GSTR-3B.

GSTR-1A

22 July 2026

GST

File the summary return for the April-June 2026 quarter for quarterly filers in Group A states and Union Territories: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

GSTR-3B

24 July 2026

GST

Add or amend particulars (other than GSTIN) in the GSTR-1 for the April-June 2026 quarter for quarterly filers in Group B states and Union Territories: 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, and Delhi. GSTR-1A may be filed after GSTR-1 and before the corresponding GSTR-3B.

GSTR-1A

24 July 2026

GST

File the summary return for the April-June 2026 quarter for quarterly filers in Group B states and Union Territories: 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, and Delhi.

GSTR-3B

28 July 2026

GST

File the return for June 2026 by persons holding a Unique Identity Number (UIN), such as embassies, to claim a GST refund on goods and services purchased.

GSTR-11

30 July 2026

TDS

Deposit TDS on consideration paid for purchase of immovable property during June 2026 under legacy section 194-IA.

Form 141 (26QB/26QC/26QD/26QE/26QF)

30 July 2026

TDS

Deposit TDS on rent exceeding Rs. 50,000 per month paid by an individual or HUF not liable to tax audit under legacy section 194-IB, where the lease terminated in June 2026. Otherwise, the annual deposit is due by 30 April of the following year.

Form 141 (26QB/26QC/26QD/26QE/26QF)

30 July 2026

TDS

Deposit TDS on specified payments made by an individual or HUF under legacy section 194-M during June 2026.

Form 141 (26QB/26QC/26QD/26QE/26QF)

30 July 2026

TDS

Deposit TDS on transfer of virtual digital assets under legacy section 194-S during June 2026.

Form 141 (26QB/26QC/26QD/26QE/26QF)

31 July 2026

TDS

An exchange must furnish the quarterly statement of tax deposited in relation to transfers of virtual digital assets under legacy section 194-S for April-June 2026.

Form 141 (26QB/26QC/26QD/26QE/26QF)

31 July 2026

GST

Taxpayers with aggregate turnover below Rs. 5 crore may opt in to or opt out of the QRMP scheme for the July-September 2026 quarter.

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31 July 2026

Companies Act

Companies other than NBFCs must file the annual return of deposits for FY 2025-26 (extended due date).

DPT-3

31 July 2026

TDS / TCS

File quarterly TDS/TCS statements for April-June 2026. Details relating to Form 121 (15G/15H) cases must also be reported in Form 140. The TCS filing due date has been aligned with the TDS filing due date.

Forms 138/140/143/144 (24Q/26Q/27Q/27EQ)

31 July 2026

GST Litigation

File appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).

GST APL-05