June 2026 Compliance Calendar: Advance Tax, DPT-3, GSTR-4 & IEC Updation

June 2026 is the first month that tests the new direct-tax machinery in real time. The first advance-tax instalment for Tax Year 2026-27 falls due on 15 June 2026 under the Income-tax Act, 2025, and the month closes three annual windows together on 30 June: Form DPT-3, the GSTR-4 composition return, and the mandatory IEC updation. Employers must also hand out Form 16 for FY 2025-26 by 15 June. This calendar maps every June due date, the law behind it, and the cost of missing it.

A recurring transition theme runs through the month. Deductions, collections and advance tax for the period from 1 April 2026 are governed by the Income-tax Act, 2025; but anything that closes out FY 2025-26, the Q4 TDS wrap-up, Form 16 and Form 16A, continues to be checked against the Income-tax Act, 1961. Per the Income Tax Department’s own transition guidance, the e-filing portal supports both Acts concurrently, and taxpayers must select the correct period when paying tax.

June 2026 at a Glance

Top Due Dates Not To Miss

These are the highest-stakes June 2026 deadlines, ordered by risk. A delay on any of them triggers interest, a daily penalty, or – for IEC – an automatic shutdown of trade. The detailed, head-wise tables follow further down.

Income Tax & TDS – June 2026

June involves a split workload: paying the first advance tax instalment for Tax Year 2026-27 under the Income-tax Act, 2025, and completing the FY 2025-26 wrap-up by issuing TDS certificates. Section 408 of the 2025 Act mandates four standard advance tax dates, while Rule 31 of the 1962 Rules still governs Form 16 and 16A issuance for the previous year. May 2026 deductions follow the 2025 Act framework.

A few points on the June income-tax obligations. 

1. The interest framework under the 2025 Act mirrors the old law: interest under Section 424 (corresponding to the old Section 234B) runs at 1% per month where less than 90% of the year’s tax is paid as advance tax, and interest under Section 425 (corresponding to the old Section 234C) applies to deferment of any instalment. 
2. Taxpayers under the presumptive scheme are an exception: under Section 408(2) of the Income-tax Act, 2025, they discharge their entire advance-tax liability in a single instalment by 15 March, so they have no obligation on 15 June. Form 16 and Form 16A must be downloaded with the official TRACES watermark; manually generated certificates are not valid for the deductee’s income-tax return.

GST Deadlines – June 2026

June 2026 involves regular monthly GST cycles and the key annual GSTR-4 closure for composition dealers. Monthly filers must submit May returns under the CGST Act, 2017, while QRMP taxpayers handle the second month of the April-June quarter via the optional IFF and mandatory PMT-06. Notably, the annual GSTR-4 due date was permanently moved to 30 June by Notification No. 12/2024-Central Tax.

A few GST watch-points for June. 

1. GSTR-4 and CMP-08 are not interchangeable: CMP-08 is the quarterly tax payment, while GSTR-4 is the annual reconciliation – a composition dealer must file both. 
2. Returns can no longer be filed more than 3 years after their due date, so older composition returns should be regularised now. 
3. ITC reconciliation for FY 2025-26 remains a priority: the last date to claim unclaimed input tax credit is 30 November 2026 or the GSTR-9 filing date, whichever is earlier, under Section 16(4) of the CGST Act. Composition dealers have no monthly return in June; their next CMP-08 (for Q1 FY 2026-27) falls in July.

ROC, Company & LLP – June 2026

June’s corporate calendar centres on Form DPT-3 and the ongoing CCFS 2026 window. Under Rules 16 and 16A of the Companies (Acceptance of Deposits) Rules, 2014, all non-government companies must file DPT-3 by 30 June to report deposits, loans, or other receipts as of 31 March. Additionally, the Companies Compliance Facilitation Scheme, 2026, remains open until 15 July, allowing companies to regularise overdue annual filings under Sections 460 and 403 of the Companies Act, 2013.

Two points on the ROC items. 

• First, DPT-3 catches more than formal deposits: director loans (which are exempt deposits but still reported), inter-corporate deposits, security deposits and other non-deposit receipts under Rule 2(1)(c) all go into the return; a nil position with no opening or closing balance generally need not be filed, though many companies file a nil return as a precaution. Late or non-filing attracts a fee of up to ₹5,000 on the company and every officer in default, with a continuing penalty of ₹500 per day under Rule 21, and a breach of the deposit norms themselves can attract the far heavier consequences under Section 73 of the Companies Act, 2013. 
• Second, companies that left annual filings pending should use the CCFS 2026 window early in June rather than waiting for the closing weeks, when the MCA portal load typically surges; companies already struck off, under liquidation or facing IBC proceedings are not eligible.

EPF & ESI – June 2026

Provident fund and ESI obligations follow their fixed monthly rhythm in June. Employers deposit contributions for the May 2026 wage month and file the Electronic Challan cum Return. Under Section 7Q of the EPF & MP Act, 1952, a delay attracts interest at 12% per annum, and damages apply under Para 32A of the EPF Scheme and the latest EPFO notifications; ESI dues run in parallel under the ESI Act, 1948.

In addition to deposits, June is ideal for finalising new-joiner tasks like UAN generation, PF KYC seeding, and ESI IP creation to prevent ECR rejections. Timely PF/ESI deposits are crucial, as late payments of employee contributions are disallowed for income-tax purposes.

DGFT & RBI – June 2026

The dominant DGFT item this month is the IEC updation deadline. Under DGFT Notification No. 58/2015-2020, every IEC holder must electronically update or confirm their IEC details on the DGFT portal between 1 April and 30 June each year – and this is mandatory even when nothing has changed. On the RBI side, the monthly ECB return continues, and FDI reporting runs on its event-based clock.

A deactivated IEC is not permanent – it can be reactivated by completing the overdue updation – but reactivation can stall live shipments and banking, so the confirmation is worth doing well before 30 June. The updation is also an opportunity to correct the address, bank account, and contact details on the DGFT record.

Professional Tax – June 2026

Professional Tax due dates and slabs vary by state and change under the respective State Acts and Finance Acts. The table below lists indicative June due dates for high-volume employer states and is illustrative only. Always verify the current date and slab on the relevant state Professional Tax portal before filing.

For the full multi-state monthly schedule and state-wise PT slabs, refer to the state-wise Professional Tax guide on setindiabiz.com.

Penalty Matrix – Quick Reference

The figures below are illustrative, based on current provisions. Compute actual liability on the respective portal or per the latest notification before paying.

Frequently Asked Questions

Disclaimer: This guidance reflects laws as of Jun 1, 2026, including the Income-tax Act, 2025, Income-tax Act, 1961, Companies Act, 2013, CCFS 2026, CGST Act, 2017 (GSTR-4), EPF & MP Act, 1952, ESI Act, 1948, and DGFT IEC notifications. State-specific Professional Tax dates vary. As regulations change, verify deadlines on official portals like incometax.gov.in, gst.gov.in, mca.gov.in, dgft.gov.in, epfindia.gov.in, and esic.gov.in. This is not legal or tax advice; consult a professional for your specific needs. Setindiabiz provides comprehensive compliance support for TDS, advance tax, DPT-3, GST, and IEC to support your business growth.