GST & Income Tax Due Dates
June 2026
All statutory deadlines for June 2026 — TDS/TCS deposit (Challan 281N), Form 16/Form 16A issue, Advance Tax 1st instalment, Form 132, GST returns, EPF/ESIC contributions, DPT-3, and more. Updated and verified.
June 2026 carries two significant deadlines that make it one of the busiest compliance months of the year. The 15th June deadline for issuing Form 16 and Form 16A (TDS certificates for Q4 FY 2025-26, governed by IT Act 1961) and the 15th June deadline for Advance Tax 1st instalment (15% of estimated Tax Year 2026-27 liability via Challan 280N) demand early preparation from employers and tax professionals alike.
This calendar covers all compliance obligations under the Income Tax Act 2025 (applicable from 1 April 2026), GST law, the Employees’ Provident Funds Act, and the ESI Act. 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 — June 2026
Download the Compliance Calendar – June 2026 in PDF for offline reference and team sharing.
📥 Download PDFComplete Compliance Calendar — June 2026
| Due Date | Compliance | Act | Form / Return | Applicable To | Period |
|---|---|---|---|---|---|
| 07-06-2026 | Due date for deposit of Tax Collected at Source | IT Act 2025 | Challan 281N | All Tax Collectors | May-26 |
| 07-06-2026 | Due date for deposit of Tax Deducted at Source | IT Act 2025 | Challan 281N | All Tax Deductors (non-Govt) | May-26 |
| 10-06-2026 | Due date for filing TDS return under GST | GST | GSTR-7 | Government Authorities (GST deductors) | May-26 |
| 10-06-2026 | Due date for filing return of outward supplies and TCS collected | GST | GSTR-8 | E-Commerce Operators | May-26 |
| 11-06-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover exceeding ₹5 crores | May-26 |
| 11-06-2026 | 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 | May-26 |
| 13-06-2026 | Due date for filing return for details of ITC received and distribution | GST | GSTR-6 | Input Service Distributors | May-26 |
| 13-06-2026 | Optional facility for furnishing of invoices raised during the period (Invoice Furnishing Facility) | GST | GST IFF | Taxpayers with Annual Turnover up to ₹5 crores opted for QRMP Scheme | May-26 |
| 13-06-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-5 | Non-Resident Taxable Persons | May-26 |
| 15-06-2026 | Deposit of ESIC Contributions | ESI Act | ESIC Portal | Entities registered with ESIC Authorities | May-26 |
| 15-06-2026 | Deposit of Provident Fund Contributions | EPF Act | EPFO Portal | Entities registered with EPFO Authorities | May-26 |
| 15-06-2026 | ⚠ Due date for issue of TDS Certificate for Q4 FY 2025-26 | IT Act 1961 | Form 16, Form 16A | All Tax Deductors | Jan–Mar 2026 (Q4) |
| 15-06-2026 | Due date for Payment of 1st Instalment of Advance Tax (Tax Year 2026-27) | IT Act 2025 | Challan 280N | All Assessees subject to Advance Tax | TY 2026-27 |
| 15-06-2026 | 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 | Apr-26 |
| 20-06-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover exceeding ₹5 Crores | May-26 |
| 20-06-2026 | 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 | May-26 |
| 20-06-2026 | Due date for filing return for OIDAR service providers | GST | GSTR-5A | OIDAR Service Providers | May-26 |
| 25-06-2026 | Last date for monthly payment of GST for quarterly filers (QRMP Scheme) | GST | PMT-06 | Taxpayers opted for QRMP Scheme | May-26 |
| 30-06-2026 | 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 | May-26 |
| 30-06-2026 | Due date for furnishing Annual Return of Deposits / outstanding money received (other than NBFCs) | Companies Act | DPT-3 | All Companies (including companies with no deposits — if outstanding unsecured loans exist) | FY 2025-26 |
IT Act 1961 vs IT Act 2025 — June 2026 transition note: From 1 April 2026, Income Tax obligations are governed by the Income Tax Act 2025. The TDS certificates (Form 16 and Form 16A) due on 15th June 2026 relate to Q4 returns (January–March 2026) and are governed by the Income Tax Act 1961. All compliances pertaining to periods prior to 1 April 2026 continue to be governed by the provisions of the Income Tax Act 1961. New TDS / TCS challans under IT Act 2025 are Challan 281N (TDS/TCS) and Challan 280N (Advance Tax / Self-Assessment Tax).
What’s Due in June 2026 — A Closer Look
Income Tax TDS & TCS Deposit — 7th June 2026
All tax deductors and collectors must deposit TDS/TCS for deductions made in May 2026 by 7th June 2026. Use Challan 281N on the income tax e-filing portal, quoting the correct section number under the Income Tax Act 2025 (e.g., Section 393 for non-salary payments). Government deductors paying through book entry must deposit on the same day as deduction.
GST GSTR-7 & GSTR-8 — 10th June 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, Meesho, and similar platforms that collect TCS under GST. Both cover the May 2026 period and must be filed by the 10th.
GST GSTR-1 — 11th June 2026
Monthly filers with an annual aggregate turnover exceeding ₹5 crore must file GSTR-1 for May 2026 by 11th June. Smaller taxpayers not on the QRMP scheme also file GSTR-1 by this date. Note that from November 2025, Table 3.2 in GSTR-3B is auto-populated from GSTR-1 and is non-editable — ensure GSTR-1 is accurate before filing.
GST GSTR-6 & GSTR-5 — 13th June 2026
Input Service Distributors (ISDs) must file GSTR-6 covering ITC received and distributed in May 2026 by 13th June. Non-Resident Taxable Persons (NRTPs) must file GSTR-5 — covering outward and inward supplies — by the same date.
EPF / ESIC Contributions — 15th June 2026
Employer and employee contributions for May 2026 must be deposited by 15th June 2026. This applies to all EPFO-registered establishments for PF, and all ESIC-registered establishments for ESI. Delayed deposits attract interest and penalties on both portals.
Income Tax Form 16 / Form 16A Issue — 15th June 2026 ⚠
All tax deductors must issue TDS certificates for Q4 FY 2025-26 (January–March 2026) by 15th June 2026. Since Q4 relates to a period governed by the Income Tax Act 1961, the certificates are Form 16 (salary TDS, for employers) and Form 16A (non-salary TDS, for all other deductors). Both must be downloaded from the TRACES portal after the Q4 quarterly return has been successfully filed. Self-generated certificates without the TRACES watermark are invalid.
Income Tax Advance Tax 1st Instalment — 15th June 2026
The first instalment of Advance Tax for Tax Year 2026-27 is due on 15th June 2026. Taxpayers must pay 15% of their estimated annual tax liability using Challan 280N on the income tax e-filing portal. This applies to all assessees whose estimated tax liability for the year exceeds ₹10,000 after TDS. Short payment or non-payment attracts interest under Sections 403–410 of the Income Tax Act 2025.
Income Tax Form 132 — TDS Certificate — 15th June 2026
Form 132 is the new consolidated TDS certificate under the Income Tax Act 2025, replacing the earlier Forms 16B, 16C, 16D, and 16E. It is due by 15th June 2026 for deductions made in April 2026 and covers TDS on: (i) purchase of immovable property where sale consideration exceeds ₹50 lakhs, (ii) rent payments exceeding ₹50,000 per month, (iii) payments to contractors or professionals exceeding ₹50 lakhs, and (iv) purchase of Virtual Digital Assets (VDA). This certificate must be issued by the deductor to the deductee.
GST GSTR-3B & GSTR-5A — 20th June 2026
The summary return GSTR-3B for May 2026 is due on 20th June for all monthly filers (turnover above ₹5 crore, or below ₹5 crore but not on QRMP). This is the return where GST liability is computed, ITC is claimed, and tax payment is made. GSTR-5A for OIDAR service providers is also due on 20th June.
Income Tax Form 141 — 30th June 2026
Form 141 — the unified challan-cum-statement under the Income Tax Act 2025 for TDS on immovable property, rent exceeding ₹50,000 per month, payments to contractors/professionals exceeding ₹50 lakhs, and VDA purchases — must be filed within 30 days of the end of May 2026, i.e., by 30th June 2026.
Companies Act DPT-3 — 30th June 2026
All companies (except NBFCs) must file Form DPT-3 by 30th June 2026, reporting outstanding money received that may qualify as deposits or exempted borrowings for FY 2025-26. This applies even to companies that have not accepted public deposits — any outstanding unsecured loans from directors, shareholders, or related parties must be disclosed. Failure to file attracts a penalty of ₹5,000 plus ₹500 per day of continued default.
EPF / ESIC Contributions — 15th June 2026
Employer and employee contributions for May 2026 must be deposited by 15th June 2026. This applies to all EPFO-registered establishments for PF, and all ESIC-registered establishments for ESI. Delayed deposits attract interest and penalties, and may affect an establishment’s compliance record on the respective portals.
GST GSTR-3B & GSTR-5A — 20th June 2026
The summary return GSTR-3B for May 2026 is due on 20th June for all monthly filers (turnover above ₹5 crore, or below ₹5 crore but not on QRMP). This is the return where GST liability is finalised, ITC is claimed, and tax payment is made. Table 3.2 values are auto-populated from GSTR-1/IFF and are non-editable from November 2025 onwards. GSTR-5A for OIDAR service providers is also due on 20th June.
Frequently Asked Questions — June 2026 Compliance
🔗 Official Compliance Portals
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📥 Download PDF — June 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.