July 2025 Compliance Calendar: GST, TDS, ROC & Labour Law
Overview : July 2025 emerges as a pivotal month in India's compliance landscape, marking the culmination of the first quarter of FY 2025-26 and introducing significant regulatory changes that will reshape business compliance practices. This month is characterised by the convergence of quarterly filing deadlines for Q1 (April-June 2025) and transformative updates to the GST framework, particularly the implementation of non-editable auto-populated GSTR-3B returns and stricter filing timelines. Additionally, businesses benefit from the extended ITR filing deadline to September 15, 2025, providing strategic breathing room for comprehensive tax planning. Our detailed compliance calendar navigates these critical statutory deadlines across Income Tax, GST, TDS/TCS, Companies Act, and Labour Laws, ensuring your business stays ahead of penalties and maintains regulatory excellence.
🚨 ITR Filing Deadline Extended - Major Relief!
The Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns for Financial Year 2024-25 (Assessment Year 2025-26) for individuals, HUFs, and other non-audit assessees from July 31, 2025, to September 15, 2025. This extension was granted in view of the significant changes made to the ITR forms for AY 2025-26.
Most Important Due Dates for July 2025
This consolidated view highlights the most critical statutory deadlines for July 2025, helping businesses prioritise compliance activities and allocate resources effectively.
| No. | Governing Law | Compliance Due | Due Date | Brief Particulars / Who Should File |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | Deposit of TDS/TCS | 07 July 2025 | Deposit of Tax Deducted/Collected at Source for transactions made in June 2025. |
| 2 | CGST Act, 2017 | GSTR-7 & GSTR-8 Filing | 10 July 2025 | Filing of TDS (GSTR-7) and TCS (GSTR-8) returns for June 2025. |
| 3 | CGST Act, 2017 | GSTR-1 Filing (Monthly) | 11 July 2025 | Filing of outward supply details for June 2025 by taxpayers with a turnover morethan ₹5 crore or who opted for monthly filing. |
| 4 | CGST Act, 2017 | GSTR-1 Filing (Quarterly) | 13 July 2025 | Filing of outward supply details for Q1 Apr-Jun 2025 by taxpayers under the QRMP scheme. |
| 5 | Income Tax Act, 1961 | TCS Return Filing (Form 27EQ) | 15 July 2025 | Filing of quarterly TCS return for Q1 ending June 30, 2025. |
| 6 | EPF & MP Act / ESI Act | PF & ESI Payment | 15 July 2025 | Deposit of Provident Fund and ESI contributions for the wage month of June 2025. |
| 7 | FEMA, 1999 / RBI | FLA Annual Return | 15 July 2025 | Filing of Annual Return on Foreign Liabilities and Assets by companies with FDI or ODI. |
| 8 | CGST Act, 2017 | GSTR-3B Filing (Monthly) | 20 July 2025 | Filing of summary return for June 2025 by monthly filers. |
| 9 | CGST Act, 2017 | GSTR-3B Filing (Quarterly) | 22/24 July 2025 | Filing of summary return for Q1 Apr-Jun 2025 by QRMP taxpayers (22nd for Category 1 states, 24th for Category 2). |
| 10 | Income Tax Act, 1961 | TDS Return Filing (Form 24Q, 26Q, 27Q) | 31 July 2025 | Filing of quarterly TDS returns for salary (24Q) and non-salary (26Q, 27Q) payments for Q1 ending June 30, 2025. |
| 11 | Companies Act, 2013 / LLP Act, 2008 | Form DPT-3 (Return of Deposits) | 30 June 2025 | Filing of Form DPT-3 (Return of Deposits and particulars of transactions not considered as deposits) for FY 2024-25. |
🚨 Major GST System Changes from July 2025
July 2025 marks a watershed moment for GST compliance with the implementation of several transformative updates that fundamentally alter how businesses file their returns. Key Changes Effective July 1, 2025:
- Hard-Locking of Auto-Populated GSTR-3B Liability: From the July 2025 tax period onwards, the liability reported in Table 3 of Form GSTR-3B will be auto-populated from GSTR-1 and will be non-editable. This change directly addresses discrepancies observed between the sales declared in GSTR-1 and the tax paid via GSTR-3B. For businesses, this means the option to manually adjust the liability in GSTR-3B to correct for errors made in GSTR-1 is eliminated.
- Three-Year Time Bar on Filing Returns: Starting from July 2025, taxpayers will not be able to file any GST return if it is more than three years late. This includes monthly returns like GSTR-1 and GSTR-3B, annual returns like GSTR-9, and other returns such as GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8.
- Launch of E-Way Bill Portal 2: To enhance system robustness, the National Informatics Centre (NIC) has launched a second e-way bill portal: https://ewaybill2.gst.gov.in. This portal acts as a high-availability backup, ensuring business continuity during technical glitches.
Income Tax & TDS Compliance - July 2025
July 2025 brings several critical direct tax obligations, highlighted by quarterly TDS return deadlines and the welcome relief of extended ITR filing timelines. The CBDT's decision to extend the ITR filing due date for non-audit cases from July 31 to September 15, 2025, was necessitated by substantial revisions to the ITR forms for AY 2025-26 and the time required for the e-filing portal and related utilities to be updated and stabilised.
Income Tax & TDS Deadlines for July 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07 July 2025 | Deposit of TDS/TCS | June 2025 | Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for various payments/collections made during June 2025. |
| 15 July 2025 | Quarterly TCS Return (Form 27EQ) | Apr-Jun 2025 | Filing of the quarterly statement for Tax Collected at Source for Q1 of FY 2025-26. |
| 15 July 2025 | Form 15G/15H Furnishing | Apr-Jun 2025 | Uploading of declarations in Form 15G/15H received during the April-June quarter. |
| 15 July 2025 | TDS Certificates (Form 16B/16C/16D) | May 2025 | Issuance of TDS certificates for tax deducted in May 2025 under sections 194-IA, 194-IB, and 194M. |
| 30 July 2025 | Challan-cum-statement (Form 26QB/26QC/26QD) | June 2025 | Furnishing of challan-cum-statement for tax deducted in June 2025 under sections 194-IA, 194-IB, and 194M. |
| 30 July 2025 | Quarterly TCS Certificate (Form 27D) | Apr-Jun 2025 | Issuance of quarterly TCS certificate to collectees for tax collected during Q1 2025. |
| 31 July 2025 | Quarterly TDS Returns (Form 24Q/26Q/27Q) | Apr-Jun 2025 | Filing of quarterly TDS statements for salary payments (24Q) and non-salary payments (26Q/27Q) for Q1 ending June 30, 2025. |
Recommendations: Prioritise TDS/TCS deadlines as the ITR extension doesn't apply to these obligations. Use the extended ITR deadline strategically to ensure comprehensive and accurate filing. Begin quarterly TDS return compilation early to avoid last-minute errors.
Goods and Services Tax (GST) Compliance - July 2025
July 2025 is particularly significant for GST compliance, featuring deadlines for both monthly filers reporting June activities and quarterly filers closing out the April-June 2025 period, alongside major system changes.
GST Compliance Calendar for July 2025
| Due Date | Purpose (Form) | Compliance Period | Due Description |
|---|---|---|---|
| 10 July 2025 | GSTR-7 | June 2025 | Filing of GST TDS return by government departments and notified entities who deducted tax at source. |
| 10 July 2025 | GSTR-8 | June 2025 | Filing of GST TCS return by e-commerce operators who collected tax at source. |
| 11 July 2025 | GSTR-1 (Monthly) | June 2025 | Filing of detailed outward supply statement by taxpayers with turnover > ₹5 crore or monthly filers. |
| 13 July 2025 | GSTR-1 IFF (Optional) | June 2025 | An optional facility for QRMP taxpayers to furnish B2B invoice details for June 2025. |
| 13 July 2025 | GSTR-1 (Quarterly) | Apr-Jun 2025 | Quarterly filing of detailed outward supply statement by QRMP scheme taxpayers. |
| 13 July 2025 | GSTR-5 | June 2025 | Monthly return for registered Non-Resident Taxable Persons. |
| 13 July 2025 | GSTR-6 | June 2025 | Monthly return for Input Service Distributors (ISD) to distribute ITC. |
| 18 July 2025 | CMP-08 | Apr-Jun 2025 | Quarterly statement-cum-challan for payment of tax by Composition Scheme taxpayers. |
| 20 July 2025 | GSTR-3B (Monthly) | June 2025 | Filing of monthly summary return and payment of tax by monthly filers. |
| 22 July 2025 | GSTR-3B (Quarterly) - Category 1 | Apr-Jun 2025 | Filing by QRMP taxpayers in Category 1 states/UTs*. |
| 24 July 2025 | GSTR-3B (Quarterly) - Category 2 | Apr-Jun 2025 | Filing by QRMP taxpayers in Category 2 states/UTs**. |
| 25 July 2025 | GST PMT-06 | June 2025 | Payment of tax for June 2025 by QRMP scheme taxpayers. |
*Category 1 States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
*Category 2 States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
Recommendations for GST Compliance: Adopt a "First-Time-Right" GSTR-1 Policy: Given the new non-editable GSTR-3B, treat your GSTR-1 filing as final. Implement stringent internal checks and maker-checker processes. Strengthen Pre-Filing Reconciliation: Monthly reconciliation of sales registers with draft GSTR-1 and purchase registers with GSTR-2B is now essential, not just best practice. Urgent Review of Pending Returns: Immediately review GST filing history to identify unfiled returns approaching the three-year deadline.
Companies Act & LLP Compliance (ROC Filings) - July 2025
July represents a relatively light month for ROC compliance, with the primary focus on the return filing for Foreign Liabilities and Assets (FLA).
ROC/MCA & RBI Compliance for July 2025
| Due Date | Purpose (Form) | Governing Authority | Due Description |
|---|---|---|---|
| 15 July 2025 | Form FLA (Foreign Liabilities and Assets) Annual Return | Reserve Bank of India (under FEMA) | Mandatory annual return for all Indian resident companies that have received Foreign Direct Investment (FDI) and/or made Overseas Direct Investment (ODI), reporting foreign liabilities and assets as of March 31, 2025. |
Recommendations: Verify FLA return applicability through internal shareholding and investment pattern review. Initiate data collation early, as the return requires detailed financial information. Use this quiet period to prepare for the upcoming AGM and annual filing requirements.
Labour Law Compliance (EPF & ESI) - July 2025
July continues the mandatory monthly cycle of social security contributions under the EPF and ESI schemes. EPF & ESI Due Dates for July 2025
| Due Date | Governing Law | Compliance | Period | Particulars |
|---|---|---|---|---|
| 15 July 2025 | Employees' Provident Funds & Misc. Prov. Act, 1952 | EPF Contribution & ECR Filing | Wage for the Month of June 2025 | Deposit of employer and employee EPF contributions and filing of Electronic Challan cum Return (ECR) for June 2025. |
| 15 July 2025 | Employees' State Insurance Act, 1948 | ESI Contribution Payment | Wage for the Month of June 2025 | Deposit of employer and employee ESI contributions for June 2025 for all covered employees. |
Recommendations: Ensure accurate wage calculations are the foundation for correct contributions. Maintain up-to-date employee records with activated UANs and seeded KYC details. Implement payroll software with integrated EPF/ESI for seamless compliance
Foreign Trade (DGFT) & RBI Compliance - July 2025
For businesses involved in international trade or holding foreign investments, July brings specific RBI reporting requirements. Foreign Trade & RBI Deadlines for July 2025
| Due Date | Purpose (Form No.) | Compliance Period | Due Description |
|---|---|---|---|
| 07 July 2025 (approx.) | RBI Form ECB-2 Return | June 2025 | Filing a monthly return (Form ECB-2) detailing all External Commercial Borrowings (ECB) transactions during June 2025. Due within seven working days from the month-end. |
Recommendations: Maintain precise ECB-2 reporting for RBI's capital flow monitoring. Keep thorough records for all international transactions. Regularly check the RBI websites for updates and notifications. State-Specific Compliances (Professional Tax) - July 2025
Professional Tax Deadlines - July 2025 (Illustrative)
Professional Tax deadlines vary significantly across states, with different due dates for the same obligations. The table below is illustrative. All businesses must verify exact due dates and requirements as per their respective state Professional Tax Acts.
| Due Date | State | Purpose | Compliance Period | Due Description |
|---|---|---|---|---|
| 10 July 2025 | Andhra Pradesh, Madhya Pradesh, Manipur, Meghalaya, Telangana | Professional Tax Payment | June 2025 | Payment of Professional Tax deducted from employee salaries for June 2025. |
| 15 July 2025 | Gujarat | Professional Tax Payment | June 2025 | Payment of Professional Tax for June 2025 is typically deducted from employee salaries. |
| 20 July 2025 | Karnataka | Professional Tax Payment | June 2025 | Payment of Professional Tax deducted from employee salaries for June 2025. |
| 31 July 2025 | Maharashtra | Professional Tax Payment/Return | June 2025 | Monthly payment of Professional Tax deducted from employee salaries for June 2025. |
Disclaimer: The information provided in this compliance calendar is for general guidance and informational purposes only. It has been compiled based on laws and regulations that are in effect as of the date of publication. While we strive to ensure accuracy, laws and their interpretations are subject to change. This document does not constitute professional, legal, or tax advice. Readers are advised to consult with qualified professionals for specific advice tailored to their individual circumstances before making any decisions. The author and publisher disclaim any liability for any loss or damage arising from reliance on this information.
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Author Bio
Editorial Team | in
Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.