July 2025 is packed with critical tax compliance obligations under the Income Tax Act, 1961, and GST Act, 2017. Key highlights include TDS/TCS deposits and quarterly returns, GSTR-3B for June, CMP-08, and various certificate issuances and statements.
Update: The original July 31 deadline for filing ITRs and linked declarations is extended to September 15, 2025, per CBDT Circular 06/2025.
Detailed Statutory Compliance Calendar – July 2025
1. Income Tax Act, 1961
| Date | Area | Compliance | Description |
|---|
| 07 July (Monday) | Income Tax | TDS/TCS Deposit | Payment for June 2025 |
| 07 July (Monday) | Income Tax | Quarterly TDS Deposit | For Q1 under Sections 192, 194A, 194D, 194H |
| 07 July (Monday) | Income Tax | Form 27C Upload | Declarations received from buyers |
| 15 July (Tuesday) | Income Tax | TDS Certificates | Issue under 194-IA, 194-IB, 194M, 194S for May 2025 |
| 15 July (Tuesday) | Income Tax | Form 15CC | Foreign remittance report (Q1) |
| 15 July (Tuesday) | Income Tax | Form 27EQ | Quarterly TCS statement |
| 15 July (Tuesday) | Income Tax | Form 15G/15H Upload | Declarations received in Q1 |
| 15 July (Tuesday) | Income Tax | Form 3BB | Stock exchange reporting |
| 15 July (Tuesday) | Income Tax | Form 15CD | Remittances by IFSC units (Q1) |
| 15 July (Tuesday) | Income Tax | Rule 114AAB | Statement by specified funds |
| 15 July (Tuesday) | Income Tax | Form 24G | Govt deductors (no challan) |
| 30 July (Wednesday) | Income Tax | Form 27D | Quarterly TCS certificates (Q1) |
| 30 July (Wednesday) | Income Tax | Challan-cum-statement | u/s 194-IA/IB/M/S for June 2025 |
| 31 July (Thursday) | Income Tax | Various Forms & Declarations | 80GG, 80RRB, 89, 115BAC/BAD/BAE, etc. – Extended to 15.09.2025 |
2. GST Act, 2017
A. GSTR-3B Filing
| Category | Tax Period | Due Date | Remarks |
| Turnover > ₹5 Cr | June 2025 | 20.07.2025 | Monthly filing |
| Turnover ≤ ₹5 Cr (Group A) | June 2025 | 22.07.2025 | QRMP – Group A States |
| Turnover ≤ ₹5 Cr (Group B) | June 2025 | 24.07.2025 | QRMP – Group B States |
B. GSTR-1 Filing
| Tax Period | Due Date | Remarks |
| June 2025 | 11.07.2025 | Monthly & optional QRMP IFF |
C. Other GST Filings
| Date | Form | Description |
| 10 July (Thursday) | GSTR-7 | GST TDS Return for June 2025 |
| 10 July (Thursday) | GSTR-8 | GST TCS by e-commerce operators |
| 13 July (Sunday) | GSTR-6 | ISD Return for June 2025 |
| 13 July (Sunday) | IFF (QRMP) | Invoice Furnishing Facility (Optional) |
| 18 July (Friday) | CMP-08 | Q1 summary by composition dealers |
| 20 July (Sunday) | GSTR-5 | Return by non-resident taxable persons |
| 20 July (Sunday) | GSTR-5A | OIDAR service providers’ return |
| 25 July (Friday) | PMT-06 | Monthly GST payment under QRMP |
| 28 July (Monday) | GSTR-11 | UIN holders’ statement of inward supplies |
| 31 July (Thursday) | RFD-10 | GST refund application (18-month deadline) |
Group A States: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep
Group B States: HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi
