Compliance Calendar: July 2025

The due date for filing GSTR-1 for outward supplies for the tax period of June 2025 is 11th July 2025 for taxpayers who file on a monthly basis.

Taxpayers who have opted for the QRMP (Quarterly Return Monthly Payment) scheme are required to file GSTR-3B for the April to June 2025 quarter. For QRMP taxpayers located in Group 1 States, the due date is 22nd July 2025, and for those in Group 2 States, the due date is 24th July 2025.

The deadline for depositing Tax Deducted at Source (TDS) for the month of June 2025 is 7th July 2025.

The due date for filing the quarterly TDS statements in Form 26Q (for non-salary payments) and Form 24Q (for salary payments) for the first quarter of the financial year 2025-26 is 31st July 2025.

The due date for Professional Tax is not uniform across India, as each state prescribes its own filing deadlines. In most states, Professional Tax returns for June 2025 are due by 10th July 2025, but employers should verify the exact due date as per their respective state laws.

The due date for filing the Provident Fund (PF) return and making the payment for June 2025 is 15th July 2025, and the same due date applies for filing and paying the Employees’ State Insurance (ESI) contributions for June 2025.

The Tax Collected at Source (TCS) return in Form 27EQ for the quarter of April to June 2025 must be filed by 15th July 2025.

The due date for filing GSTR-7, which is applicable to persons required to deduct TDS under GST, and GSTR-8, which is applicable to persons required to collect TCS under GST, for the month of June 2025 is 10th July 2025.

If GST returns are not filed within the due date, taxpayers may be liable to pay late fees as well as interest on the outstanding tax amount. The late fee is charged per day of delay, subject to prescribed maximum limits, while interest is charged as per Section 50 of the CGST Act.

Yes, taxpayers under the QRMP scheme are required to make the monthly tax payment for July 2025 through Form PMT-06, and the due date for this payment is 25th July 2025.