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Compliance Calendar July 2025 compiles the compliances for the month of July 2025 as per Income Tax, GST , PF and ESI.
Compliances as per Income Tax Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 07-07-25 | Due Date for deposit of Tax Collected | Challan – 281 | All Tax Collectors | Jun – 25 |
| 07-07-25 | Due Date for deposit of Tax Deducted | Challan – 281 | All Tax Deductors | Jun – 25 |
| 07-07-25 | Due Date for Filing a declaration form for non-deduction of Tax Collected at Source (TCS) by the buyer of goods to its seller | Form 27C | Sellers who are liable to collect TCS | Jun – 25 |
| 15-07-25 | Due date for Quarterly statement of TCS deposited for the quarter ending June 30, 2025 | Form 27D | All Taxpayers who are required to deduct TCS | Apr 25 – Jun 25 |
| 15-07-25 | Due Date for issue of TDS certificates for TDS deducted under section 194-IA | Form 16B | Taxpayers who have deducted TDS u/s 194-IA | May – 25 |
| 15-07-25 | Due Date for issue of TDS certificates for TDS deducted under section 194-IB | Form 16C | Taxpayers who have deducted TDS u/s 194-IB | May – 25 |
| 15-07-25 | Due Date for issue of TDS certificates for TDS deducted under section 194M | Form 16D | Taxpayers who have deducted TDS u/s 194 M | May – 25 |
| 15-07-25 | Due Date for issue of TDS certificates for TDS deducted under section 194S | Form 16E | Taxpayers who have deducted TDS u/s 194 S | May – 25 |
| 31-07-25 | Due date for Quarterly statement of TDS deposited for the quarter ending June 30, 2025 | Form 24Q & 26Q | All Taxpayers who are required to deduct TDS | Apr 25 – Jun 25 |
Note :
The original Due Date of ITR has been extended from 31st July 2025 to 15th September 2025
Compliances as per GST Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 10-07-25 | Return for TDS under GST | GSTR – 7 | Government Authorities | Jun – 25 |
| 10-07-25 | Return for Details of Supplies and the amount of tax collected | GSTR – 8 | E-Commerce Operator | Jun – 25 |
| 11-07-25 | Due date for filing of Summary Return of Outward Supplies | GSTR – 1 | Taxpayers with Annual Turnover exceeding Rs. 5 crores | Jun – 25 |
| 11-07-25 | Due date for filing of Summary Return of Outward Supplies. | GSTR – 1 | Taxpayers with Annual Turnover less than Rs. 5 crores and not opted for QRMP Scheme | Jun – 25 |
| 13-07-25 | Due date for furnishing statement of Outward Supplies | GSTR – 1(Q) | Taxpayers with Annual Turnover less than Rs. 5 crores and opted for QRMP Scheme | Apr 25 – Jun 25 |
| 13-07-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5 | Non-Resident Taxable Persons | Jun – 25 |
| 13-07-25 | Return for details of ITC Received and Distribution | GSTR – 6 | Input Service Distributors | Jun – 25 |
| 18-07-25 | Due Date for declaring details or summary of self-assessed tax | CMP 08 | Composition Tax payers | Apr 25 – Jun 25 |
| 20-07-25 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | GST Taxpayers having Turnover not exceeding Rs. 5 Crores in Preceeding FY but not opted for QRMP Scheme | Jun – 25 |
| 20-07-25 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | GST Taxpayers having Turnover exceeding Rs. 5 Crores in Preceeding Financial Year | Jun – 25 |
| 20-07-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5A | OIDAR Service Providers | Jun – 25 |
Compliances as per ESI Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 15-07-25 | Deposit of E.S.I.C Contributions | Through ESIC Portal | Entities registered with ESIC Authorities | Jun – 25 |
Compliances as per PF Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|
| 15-07-2025 | Deposit of Provident Fund Contributions | Through EPFO Portal | Entities registered with PF Authorities | Jun – 25 |
