Compliance Calendar for June 2026 

 7 June 2026

• TDS/TCS Deposit – May 2026 (Challan 281)

• Equalisation Levy Deposit – May 2026 (If Applicable)

 10 June 2026

• GSTR-7 – GST TDS Return (May 2026)

• GSTR-8 – GST TCS Return (May 2026)

 11 June 2026

• GSTR-1 – Monthly Return (May 2026)

 13 June 2026

• GSTR-1 IFF (Optional) – May 2026 (QRMP)

• GSTR-6 – ISD Return (May 2026)

 15 June 2026

• Advance Tax – 1st Instalment (15%) – TY 2026-27

• Form 16 – Salary TDS Certificate (FY 2025-26)

• Form 24G – Government Offices

• PF & ESI Payment – May 2026

 20 June 2026

• GSTR-3B – Monthly Return (May 2026)

• GSTR-5 – NRTP Return (May 2026)

• GSTR-5A – OIDAR Return (May 2026)

 25 June 2026

• PMT-06 – GST Payment (QRMP)

 30 June 2026

• DPT-3 – Return of Deposits / Outstanding Loans

(As on 31 March 2026)

 DPT-3: Delay or non-filing may attract penalties up to ₹5 Crore

• Form 26QB – TDS on Property Purchase (May 2026)

• Form 26QC – TDS on Rent (May 2026)

• Form 26QD – TDS on Contractor Payments (May 2026)

• Form 26QE – TDS on Virtual Digital Assets (May 2026)

• ICAI SSA 5000 – Exposure Draft Comments Deadline

(Sustainability Assurance Standard – Practicing CAs))

 July 2026 – Upcoming Due Dates

 7 Jul   → TDS/TCS Deposit (Jun 2026)

 11 Jul  → GSTR-1 Monthly (Jun 2026)

 20 Jul  → GSTR-3B Monthly (Jun 2026)

 22/24 Jul → GSTR-3B Q1 QRMP (Apr–Jun 2026)

 31 Jul  → Q1 TDS/TCS Returns (Apr–Jun 2026)

 31 Jul  → ITR-1 / ITR-4 Filing (FY 2025-26)

 Penalty Overview

 GST Late Fee → ₹50–200/day + Interest

 TDS Delay → 1%–1.5% per Month

 DPT-3 Default → Up to ₹5 Crore Penalty

 PF/ESI Delay → Interest + Damages

 Advance Tax → Interest u/s 234B & 234C

Important Note

With effect from 1 April 2026, the provisions of the Income Tax Act, 2025 have come into force.

  For all transactions from April 2026 onwards, earlier section references such as 194C, 194J, 194H, etc. should no longer be used. These have now been consolidated under Sections 392, 393, and 394 of the new Act.

  Additionally, note that Form 16 has been renamed as Form 130 for Tax Year 2026–27 onwards—ensure systems and documentation are updated accordingly.

Stay on top of these deadlines to avoid costly penalties and late fees. Mark your calendars and plan ahead to ensure a smooth compliance process.