June 2025 Compliance Calendar: GST, TDS, Advance Tax, ROC & Labour Law
Author: Editorial Team | in, Updated on: May 28, 2025 | Category:
Overview : June 2025 is a significant month for businesses in India as it marks the close of the first quarter of the Financial Year 2025-26. This period demands careful attention to routine monthly compliances for May 2025 and critical quarterly and annual obligations. Key deadlines include the first instalment of Advance Tax, the issuance of annual TDS certificates like Form 16, and essential ROC filings such as Form DPT-3. Adherence across various regulatory frameworks—Income Tax, GST, Companies Act, and Labour Laws—is crucial. Our comprehensive calendar is designed to navigate these statutory due dates, helping you stay compliant, avoid penalties, and ensure seamless business operations.
Due Dates for Common Compliances – June 2025
The table below provides various businesses' most common statutory filing and payment due dates in June 2025. Categorised by governing law, it helps companies, especially startups and SMEs with limited resources, to ensure timely compliance and avoid penalties.
| No. | Governing Law | Compliance Due | Due Date (June 2025) | Brief Particulars / Who Should File |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | Deposit of TDS/TCS | 07 June 2025 | Deposit of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) for the month of May 2025. |
| 2 | State Professional Tax Acts | Professional Tax (PT) Payment/Return | 10 June 2025 | Payment of Professional Tax and/or filing of PT return for May 2025. (Due date may vary by state; applicable to employers liable for PT). |
| 3 | CGST Act, 2017 | GSTR-1 Filing (Monthly) | 11 June 2025 | Filing of GSTR-1 for May 2025 by taxpayers with an aggregate turnover exceeding ₹5 crore or those who have opted for monthly filing. |
| 4 | CGST Act, 2017 | GSTR-1 IFF Filing (Optional) | 13 June 2025 | Filing of GSTR-1 using the Invoice Furnishing Facility (IFF) for May 2025 (optional for QRMP taxpayers). |
| 5 | Income Tax Act, 1961 | First Instalment of Advance Tax | 15 June 2025 | Payment of the first instalment of Advance Tax for the Financial Year 2025-26 (Assessment Year 2026-27). Applicable if total advance tax liability is ₹10,000 or more. |
| 6 | Employees' Provident Funds & Misc. Prov. Act, 1952 | PF ECR & Payment | 15 June 2025 | Filing of Provident Fund (PF) Electronic Challan cum Return (ECR) and payment of PF contributions for May 2025. |
| 7 | Employees' State Insurance Act, 1948 | ESI Return & Payment | 15 June 2025 | Filing of Employees' State Insurance (ESI) return and payment of ESI contributions for May 2025. |
| 8 | Income Tax Act, 1961 | Issuance of TDS Certificates (Form 16 & 16A) | 15 June 2025 | Issuance of Form 16 (for salary TDS) and Form 16A (for non-salary TDS) for tax deducted in Q4 of FY 2024-25 (January-March 2025). |
| 9 | CGST Act, 2017 | GSTR-3B Filing (Monthly) | 20 June 2025 | Filing of GSTR-3B for May 2025 by taxpayers with an aggregate turnover exceeding ₹5 crore or those who have opted for monthly filing |
| 10 | Income Tax Act, 1961 | TDS/TCS Returns (Q4 FY 2024-25) | 30 June 2025 | Furnishing of TDS returns (Form 24Q, 26Q, 27Q) and TCS return (Form 27EQ) for the fourth quarter of FY 2024-25 (January-March 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. |
Income Tax & TDS Compliance - June 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07 June 2025 | Deposit of TDS/TCS | May 2025 | Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for various payments/collections made during May 2025. This includes TDS on salaries, interest, rent, professional fees, TCS on the sale of goods, etc. |
| 14 June 2025 | Issuance of TDS Certificates (Form 16B, 16C, 16D) | April 2025 | Issuance of TDS certificate in Form 16B for TDS on purchase of immovable property (u/s 194-IA), Form 16C for TDS on rent by individuals/HUF (u/s 194-IB), and Form 16D for TDS on payments to contractors/professionals by specified individuals/HUF (u/s 194M) for tax deducted in April 2025. |
| 15 June 2025 | Payment of 1st Installment of Advance Tax | FY 2025-26 (AY 2026-27) | Payment of the first instalment (15%) of Advance Income Tax for the Financial Year 2025-26 by all assessees (Corporate and Non-Corporate) to whom Advance Tax provisions apply. |
| 15 June 2025 | Issuance of TDS Certificate - Form 16 (Salary) | FY 2024-25 | Employers issuance of TDS Certificates in Form 16 to employees for tax deducted from salary income during the Financial Year 2024-25. |
| 15 June 2025 | Issuance of TDS Certificate - Form 16A (Non-Salary) | Q4 FY 2024-25 (Jan-Mar 2025) | Issuance of quarterly TDS Certificate in Form 16A for tax deducted on payments other than salary (e.g., interest, commission, rent, professional fees) during the quarter ending March 31, 2025. |
| 30 June 2025 | Furnishing of Challan-cum-statement for TDS u/s 194-IA, 194-IB, 194M, 194S (Forms 26QB, 26QC, 26QD, 26QE) | May 2025 | Furnishing of challan cum statement for tax deducted under Section 194-IA (TDS on the property), Section 194-IB (TDS on rent by certain individuals/HUF), Section 194M (TDS on payment to contractor/professional by certain individuals/HUF), and Section 194S (TDS on Virtual Digital Assets) for transactions in May 2025. |
| 30 June 2025 | Furnishing of Equalization Levy Statement (Form-1) | FY 2024-25 | Annual statement (Form-1) for Equalization Levy deducted on specified services or e-commerce supplies/services during FY 2024-25. |
Recommendation: Accurate advance tax estimation prevents interest under sections 234B/C. Timely and accurate Form 16/16A issuance is crucial for taxpayers' ITR filing. Equalization Levy compliance, including Form-1 filing, is mandatory for applicable non-resident entities and e-commerce operators. Businesses should use a TDS compliance checklist and review advance tax projections quarterly.
Goods and Services Tax (GST) Compliance - June 2025
| Due Date | Purpose (Form) | Compliance Period | Due Description |
|---|---|---|---|
| 10 June 2025 | GSTR-7 (GST TDS Return) | May 2025 | Filing of GSTR-7 by registered persons required to deduct Tax at Source (TDS) under GST for supplies received in May 2025. |
| 10 June 2025 | GSTR-8 (GST TCS Return) | May 2025 | Filing of GSTR-8 by e-commerce operators is required to collect tax at Source (TCS) under GST on net taxable supplies made through them by other suppliers in May 2025. |
| 11 June 2025 | GSTR-1 (Monthly) | May 2025 | Filing of GSTR-1 (Statement of Outward Supplies) for May 2025 by taxpayers with aggregate turnover exceeding Rs. 5 crore or those who have opted for monthly filing. |
| 13 June 2025 | GSTR-1 IFF (Optional for QRMP) | May 2025 | Taxpayers under the QRMP scheme can optionally file an Invoice Furnishing Facility (IFF) for May 2025 to report B2B outward supplies, enabling recipients to claim ITC monthly. |
| 13 June 2025 | GSTR-5 (Non-Resident Taxable Person) | May 2025 | Filing of GSTR-5 by Non-Resident foreign taxable persons carrying out transactions in India for May 2025. |
| 13 June 2025 | GSTR-6 (Input Service Distributor) | May 2025 | Filing of GSTR-6 by Input Service Distributors (ISDs) to distribute eligible Input Tax Credit (ITC) to its branches for May 2025. |
| 20 June 2025 | GSTR-3B (Monthly) | May 2025 | Filing of GSTR-3B (Summary Return of outward supplies, ITC claimed, and tax payment) for May 2025 by taxpayers with aggregate turnover exceeding Rs. 5 crore or those who have opted for monthly filing. |
| 20 June 2025 | GSTR-5A (OIDAR Services) | May 2025 | Filing of GSTR-5A by non-resident providers of Online Information and Database Access or Retrieval (OIDAR) services for May 2025. |
| 25 June 2025 | GST Challan Payment (PMT-06) for QRMP taxpayers | May 2025 | Tax payments (Form PMT-06) for May 2025 will be made by taxpayers under the QRMP scheme (if opting for a fixed sum or self-assessment method for monthly payment and sufficient ITC is unavailable). |
Meticulous reconciliation of GSTR-3B with GSTR-1 and GSTR-2A/2B is crucial for accurate ITC claims and avoiding tax notices. QRMP taxpayers should understand the optional IFF for monthly B2B ITC claims and manage cash flow for monthly Form PMT-06 payments. Businesses should implement strong GST data controls and monitor the GST portal for updates. QRMP taxpayers must carefully assess cash flow for timely monthly tax payments via Form PMT-06.
Companies Act & LLP Compliance (ROC Filings) - June 2025
| Due Date | Purpose (Form) | Compliance Period | Due Description |
|---|---|---|---|
| 29 June 2025 | Form NDH-1 (Return of Nidhi Company) | FY 2024-25 | Annual Return of Statutory Compliances to be filed by Nidhi companies for the financial year ending 31st March 2025. |
| 30 June 2025 | Form DPT-3 (Return of Deposits) | FY 2024-25 | The annual return of deposits and particulars of transactions are not considered deposits to be filed by companies for the financial year ending 31st March 2025. |
| 30 June 2025 | Dematerialization of Securities by Private Companies | Ongoing | Extended due date for private companies (excluding small companies and government companies) to comply with the mandatory dematerialisation of their securities as per the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023. |
Recommendations: Due to regulatory scrutiny, accurate DPT-3 reporting on loans and advances is critical. The dematerialisation mandate for certain private companies enhances transparency and eases share transfers. Affected companies must proactively meet the June 30th deadline by reviewing records and engaging with depositories and RTAs.
Labour Law Compliance (EPF & ESI) - June 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 15 June 2025 | Deposit of EPF Contributions & Administrative Charges | May 2025 | Payment of Employees' Provident Fund (EPF) contributions, encompassing both employee's and employer's share, along with EPF administrative/inspection charges for the wage month of May 2025. |
| 15 June 2025 | Filing of Electronic Challan cum Return (ECR) for EPF | May 2025 | Filing of the Electronic Challan cum Return (ECR) detailing EPF contributions for each employee for the wage month of May 2025. This is usually linked to payment. |
| 15 June 2025 | Deposit of ESI Contributions | May 2025 | Payment of Employees' State Insurance (ESI) contributions, including employee's and employer's share, for the wage month of May 2025 for eligible employees. |
Recommendations: Accurate wage calculation for EPF/ESI is crucial to avoid deposit errors. Timely ECR filing is essential for correcting EPF contributions and avoiding penalties. Businesses should use payroll software with integrated EPF/ESI and ensure UANs are generated and seeded with KYC so employees can access benefits seamlessly.
Foreign Trade (DGFT) & RBI Compliance - June 2025
| Due Date | Purpose (Form No.) | Compliance Period | Due Description |
|---|---|---|---|
| 07 June 2025 (approx.) | RBI Form ECB-2 Return | May 2025 | Filing the monthly return (Form ECB-2) with the Authorized Dealer (AD) Category-I Bank. This return details all External Commercial Borrowings (ECB) transactions undertaken during May 2025. The due date is within seven working days from the close of the month. |
| 30 June 2025 | Annual Updation/Validation of Import Export Code (IEC) | Annually (Apr-Jun window) | Mandatory annual updation or validation of Import Export Code (IEC) details on the DGFT portal. This must be completed between April and June for the preceding financial year. June 30th is the final date for the current window. |
| 30 June 2025 | Filing of Annual RoDTEP Return (ARR) | FY 2023-24 | Extended due date for filing the Annual Remission of Duties and Taxes on Exported Products (RoDTEP) Return (ARR) for the Financial Year 2023-24, providing exporters additional time to comply. |
Recommendations: Maintaining an active IEC is essential for import/export in India; annual updates prevent deactivation. Timely and accurate RoDTEP ARR filing is crucial for exporters to claim embedded tax refunds, enhancing competitiveness. Precise and timely ECB-2 reporting is critical for RBI's capital flow monitoring and policy; inaccuracies can lead to penalties. Exporters should keep thorough records for RoDTEP claims and ARR submissions. ECB borrowers must strictly follow RBI reporting timelines and accurately report in Form ECB-2. Regularly check DGFT and RBI websites for updates.
State-Specific Compliances (Professional Tax - Illustrative) - June 2025
| Due Date | State | Purpose | Compliance Period | Due Description |
|---|---|---|---|---|
| 10 June 2025 | Andhra Pradesh, Madhya Pradesh, Manipur, Meghalaya, Telangana | Professional Tax Payment | May 2025 (salaries) / Monthly | Payment of Professional Tax deducted from employees' salaries for May 2025 and/or payable by the business entity/professionals for May 2025, as applicable in these states. |
| 15 June 2025 | Gujarat | Professional Tax Payment | May 2025 (salaries) / Monthly | Payment of Professional Tax for May 2025, typically deducted from employee salaries or payable by professionals/establishments. |
| 20 June 2025 | Karnataka | Professional Tax Payment | May 2025 (salaries) / Monthly | Payment of Professional Tax deducted from employees' salaries for May 2025 and/or payable by the business entity/professionals for May 2025. |
| 30 June 2025 | Maharashtra | Professional Tax Payment/Return | May 2025 (salaries) / FY 2025-26 | Monthly payment of Professional Tax deducted from employees' salaries for May 2025. Additionally, for persons/entities enrolled under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, if enrolled before May 31, 2025, the annual tax for FY 2025-26 is due by June 30, 2025. |
Recommendations: State governments determine Professional Tax rates, salary slabs, filing frequencies, and due dates, as there is no central law. Shops & Establishment Act compliance concerning working conditions also varies by state. Businesses operating in multiple states should use a consolidated compliance tracker or compliance management services. Always consult official state Commercial Tax or Labour Department websites for the latest information.
Conclusion & Disclaimer: Important compliance deadlines in June 2025 include the first Advance Tax instalment, monthly GST filings, annual ROC (Form DPT-3), and regular PF/ESI. Staying proactive with compliance fosters smooth operations and stakeholder trust. Use an updated compliance calendar, train your team, seek professional advice for complexities, and refine processes to gain a competitive edge. The June 2025 Compliance Calendar provides general guidance and is not professional advice. Please verify due dates with official sources, as regulations may change. The author is not liable for any losses from this information.
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.