GST & Income Tax Due Dates
July 2026
All statutory deadlines for July 2026 — TDS/TCS deposit (Challan 281N), Q1 TDS/TCS returns (Forms 138/140/143/144), ITR filing deadline (31 Jul), QRMP quarterly filings, FLA return (FEMA), Form 132, and more. Updated and verified.
July 2026 is arguably the most compliance-intensive month of the year. The 31st July deadline for ITR filing (for non-audit assessees for AY 2026-27, governed by IT Act 1961) dominates the month. Alongside this, the first quarterly TDS/TCS returns under the Income Tax Act 2025 are due on 31st July — new Forms 138, 140, 144 (TDS) and Form 143 (TCS) for Q1 April–June 2026. QRMP filers also have their quarterly GSTR-1(Q) and GSTR-3B(Q) due this month.
This calendar covers all compliance obligations under the Income Tax Act 2025 and the Income Tax Act 1961 (for FY 2025-26 / AY 2026-27 filings), GST law, FEMA, and the EPF and ESI Acts. Where due dates fall on weekends or gazetted holidays, the effective date may be extended by official notification — always cross-check on the relevant government portal before filing.
⚡ Key Dates at a Glance — July 2026
Download the Compliance Calendar – July 2026 in PDF for offline reference and team sharing.
📥 Download PDFComplete Compliance Calendar — July 2026
| Due Date | Compliance | Act | Form / Return | Applicable To | Period |
|---|---|---|---|---|---|
| 07-07-2026 | Due date for deposit of Tax Collected at Source | IT Act 2025 | Challan 281N | All Tax Collectors | Jun-26 |
| 07-07-2026 | Due date for deposit of Tax Deducted at Source | IT Act 2025 | Challan 281N | All Tax Deductors (non-Govt) | Jun-26 |
| 10-07-2026 | Return for TDS deducted under GST | GST | GSTR-7 | Government Authorities (GST deductors) | Jun-26 |
| 10-07-2026 | Return for details of supplies and tax collected at source | GST | GSTR-8 | E-Commerce Operators | Jun-26 |
| 11-07-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover exceeding ₹5 crores | Jun-26 |
| 11-07-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover up to ₹5 crores not opted for QRMP Scheme | Jun-26 |
| 13-07-2026 | Return for details of ITC received and distribution | GST | GSTR-6 | Input Service Distributors | Jun-26 |
| 13-07-2026 | Quarterly Summary Return of Outward Supplies (QRMP Scheme) | GST | GSTR-1(Q) | Taxpayers with Annual Turnover up to ₹5 crores opted for QRMP Scheme | Apr–Jun 2026 (Q1) |
| 13-07-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5 | Non-Resident Taxable Persons | Jun-26 |
| 15-07-2026 | Deposit of ESIC Contributions | ESI Act | ESIC Portal | Entities registered with ESIC Authorities | Jun-26 |
| 15-07-2026 | Deposit of Provident Fund Contributions | EPF Act | EPFO Portal | Entities registered with EPFO Authorities | Jun-26 |
| 15-07-2026 | Annual Return on Foreign Liabilities & Assets | FEMA | FLA Return | Entities which have received FDI and / or made FDI abroad | FY 2025-26 |
| 15-07-2026 | Due date for issue of TDS certificate for TDS on Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 132 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Jun-26 |
| 20-07-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover exceeding ₹5 Crores | Jun-26 |
| 20-07-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover up to ₹5 Crores not opted for QRMP Scheme | Jun-26 |
| 20-07-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5A | OIDAR Service Providers | Jun-26 |
| 25-07-2026 | Quarterly Summary Return of Outward & Inward Supplies (QRMP Scheme) | GST | GSTR-3B(Q) | Taxpayers opted for QRMP Scheme | Apr–Jun 2026 (Q1) |
| 30-07-2026 | Due date for filing Challan-cum-statement for TDS u/s 393(1) — Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 141 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Jun-26 |
| 31-07-2026 | Due date for filing Quarterly TDS Return (Q1 TY 2026-27) | IT Act 2025 | Form 138, Form 140, Form 144 | All Tax Deductors | Apr–Jun 2026 (Q1) |
| 31-07-2026 | Due date for filing Quarterly TCS Return (Q1 TY 2026-27) | IT Act 2025 | Form 143 | All Tax Collectors | Apr–Jun 2026 (Q1) |
| 31-07-2026 | ⚠ Due date for filing Income Tax Return (AY 2026-27) | IT Act 1961 | ITR 1, ITR 2 | Assessees without business / profession income and not required to be audited | AY 2026-27 (FY 2025-26) |
IT Act 1961 vs IT Act 2025 — July 2026 transition note: From 1 April 2026, Income Tax obligations are governed by the Income Tax Act 2025. Income Tax Returns for FY 2025-26 (AY 2026-27) are filed under the Income Tax Act 1961. The Q1 TDS/TCS quarterly returns (Forms 138, 140, 143, 144) due 31st July cover April–June 2026 deductions and are the first quarterly returns under IT Act 2025. All compliances for periods prior to 1 April 2026 continue to be governed by IT Act 1961.
What’s Due in July 2026 — A Closer Look
Income Tax TDS & TCS Deposit — 7th July 2026
All tax deductors and collectors must deposit TDS/TCS for deductions made in June 2026 by 7th July 2026. Use Challan 281N on the income tax e-filing portal, quoting the relevant section number under the Income Tax Act 2025. Government deductors paying through book entry must deposit on the same day as deduction.
GST GSTR-7 & GSTR-8 — 10th July 2026
GSTR-7 is due from government departments and authorities that deduct TDS under GST. GSTR-8 is due from e-commerce operators like Amazon, Flipkart, and Meesho. Both cover June 2026 and must be filed by 10th July.
GST GSTR-1 — 11th July 2026
Monthly filers with an annual aggregate turnover exceeding ₹5 crore must file GSTR-1 for June 2026 by 11th July. Smaller taxpayers not on the QRMP scheme also file by this date. Ensure GSTR-1 accuracy before GSTR-3B filing, as Table 3.2 is auto-populated from GSTR-1 and is non-editable.
GST GSTR-6, GSTR-1(Q) & GSTR-5 — 13th July 2026
Input Service Distributors must file GSTR-6 for June 2026 by 13th July. This is also the due date for GSTR-1(Q) — the quarterly outward supply return for QRMP scheme taxpayers covering Q1 (April–June 2026). This is significant: QRMP filers who used the monthly IFF facility in April and May still need to file GSTR-1(Q) for the quarter. GSTR-5 for Non-Resident Taxable Persons is also due by 13th July.
EPF / ESIC Contributions & FLA Return — 15th July 2026
Employer and employee contributions for June 2026 must be deposited by 15th July 2026. The FLA Return under FEMA is also due on 15th July 2026 for all entities that have received FDI or made overseas FDI during FY 2025-26. This is filed directly with the Reserve Bank of India through the RBI’s online survey platform.
Income Tax Form 132 — TDS Certificate — 15th July 2026
Form 132 — the consolidated TDS certificate under IT Act 2025 covering immovable property, rent above ₹50,000 p.m., contractor/professional payments above ₹50 lakhs, and VDA purchases — is due by 15th July 2026 for deductions made in June 2026.
GST GSTR-3B & GSTR-5A — 20th July 2026
Monthly GSTR-3B for June 2026 is due on 20th July for all monthly filers. This is the final monthly GSTR-3B before QRMP filers file their quarterly GSTR-3B(Q) by 25th July. GSTR-5A for OIDAR service providers is also due on 20th July.
GST GSTR-3B(Q) — QRMP Quarterly Return — 25th July 2026
QRMP scheme taxpayers must file their quarterly GSTR-3B(Q) for Q1 (April–June 2026) by 25th July 2026. This is the consolidated summary return covering outward and inward supplies and net tax payable for the entire Q1 quarter. Tax paid monthly via PMT-06 in April, May, and June is adjusted against Q1 liability here.
Income Tax Form 141 — 30th July 2026
Form 141 — the unified challan-cum-statement for TDS on immovable property, rent, contractor/professional payments, and VDA purchases — must be filed within 30 days of the end of June 2026, i.e., by 30th July 2026.
Income Tax Q1 TDS/TCS Returns — 31st July 2026 ⚠
The first quarterly TDS/TCS returns under the Income Tax Act 2025 are due on 31st July 2026. These cover deductions and collections made in April–June 2026 (Q1 TY 2026-27). The new forms replacing the old 24Q/26Q/27Q/27EQ are:
- Form 138 — TDS on salary payments
- Form 140 — TDS on non-salary domestic payments
- Form 144 — TDS on payments to non-residents / foreign companies
- Form 143 — TCS quarterly statement (all tax collectors)
Timely filing of these returns is critical as it enables deductees to claim TDS credit in their ITR and ensures Form 131 (new Form 16A) can be generated from TRACES.
Income Tax ITR Filing — 31st July 2026 ⚠
The due date for filing ITR for AY 2026-27 (FY 2025-26) is 31st July 2026 for assessees who do not have business or professional income and are not required to get their accounts audited. This covers salaried individuals, pensioners, and those with only capital gains or other sources. The ITR forms applicable are ITR-1 (Sahaj — for simple income) and ITR-2 (for capital gains, multiple house properties, or foreign income). Since these returns relate to FY 2025-26, they are governed by the Income Tax Act 1961.
Frequently Asked Questions — July 2026 Compliance
🔗 Official Compliance Portals
Download the Compliance Calendar – July 2026 as a PDF for your records, client sharing, or office notice board.
📥 Download PDF — July 2026⚠ Always cross-check compliance dates and requirements from official portals before filing. Due dates may be extended by government notification. This calendar is compiled in good faith for informational purposes and does not constitute legal or professional advice. TaxRoutine is not liable for any penalties arising from reliance on this calendar without verification.