June 2026 Compliance Calendar: GST, TDS, Advance Tax, DPT-3 and ITR Due Dates

June is one of those months that looks quiet on the surface and then hits you with five deadlines in the same week. Between the regular GST returns, the first advance tax instalment of the new tax year, Form 16 issuance, PF and ESI payments, and a couple of once-a-year filings like DPT-3 and the IEC update, there is barely a day in the second half of June that does not have something due.

This calendar lays out every date you need to track for June 2026, explains what each filing actually covers, and tells you what happens if you miss one. We have also flagged a transition point that a lot of compliance calendars are getting wrong this year: from 1 April 2026, deductions, collections and advance tax for the new period are governed by the Income Tax Act, 2025, while anything closing out FY 2025-26 (your Q4 TDS return, Form 16, Form 16A) still follows the old Income Tax Act, 1961. Both systems are running side by side this month, so it is worth reading the notes under each date, not just the date itself.

If you handle compliance for multiple clients, you already know that May was about collecting documents and June is about paying and filing. Let us get into it.

June 2026 Due Dates at a Glance

Now let us go through each of these in detail, in the order they fall due.

7 June: TDS and TCS Deposit for May 2026

If you deducted tax at source on salaries, professional fees, contractor payments, rent or any other specified transaction during May 2026, the deducted amount must reach the government by 7 June 2026. The same date applies to tax collected at source. Government deductors paying through book entry (rather than a challan) need to deposit on the same day the tax is deducted, so this date is really for non-government deductors and government deductors paying via challan.

Missing this date triggers interest under Section 201(1A) at 1.5 percent per month on the unpaid amount, calculated from the date of deduction, not the due date. That adds up fast on large payrolls. A good way to make sure this never slips is to let your TDS software auto-generate the challan as soon as deductions are finalised for the month rather than waiting for the deadline week. Our CompuTds software does this automatically and flags any pending deposits before the 7th.

10 June: GSTR-7 and GSTR-8 for May 2026

GSTR-7 is filed by anyone required to deduct TDS under GST, and GSTR-8 is filed by e-commerce operators who collect TCS on the supplies made through their platform. Both are due on 10 June 2026 for the May 2026 tax period. These two forms are easy to overlook because they only apply to a smaller set of taxpayers, but if you fall into either category, late filing attracts late fees in addition to interest on any tax not deposited on time.

11 June: GSTR-1 for May 2026

GSTR-1 captures every outward supply, sale, debit note and credit note you raised during May. If your turnover is above Rs 5 crore, or you have not opted into the QRMP scheme, this is a monthly filing and it is due on 11 June 2026.

This is also the return that determines what your buyers see in their GSTR-2B, so a late or inaccurate GSTR-1 does not just cost you a late fee, it holds up input tax credit for everyone you supply to. If reconciling GSTR-1 against your books and against GSTR-3B is a recurring headache, we have a full walkthrough in our GST reconciliation guide that covers matching GSTR-1, 3B, 2A and 2B step by step.

13 June: GSTR-6, GSTR-5 and the Optional IFF Window

Three things fall due on 13 June:

GSTR-6 is filed by Input Service Distributors reporting how they have distributed input tax credit to their branches for May 2026.

GSTR-5 is filed by non-resident taxable persons for their GST liability for May 2026.

The Invoice Furnishing Facility, or IFF, is an optional upload available to QRMP scheme taxpayers who want their buyers to see May invoices in GSTR-2B early, ahead of the quarterly GSTR-1 they will eventually file. It is not mandatory, but if your buyers are pushing you for early visibility on input tax credit, uploading through IFF by 13 June for the May invoices is the way to do it. Note that IFF is only available for the first two months of a quarter, April and May here, not the third.

15 June: The Busiest Date of the Month

Four separate compliances converge on 15 June 2026, and this is the date most businesses actually struggle with.

Advance tax, first instalment.

If your estimated tax liability for Tax Year 2026-27 (the new terminology under the Income Tax Act, 2025, for what was previously called the assessment year framework) exceeds Rs 10,000, you are required to pay 15 percent of that estimated liability by 15 June. This is the opening instalment of a four-part schedule that continues through September, December and March. Underpaying this instalment, or paying it late, attracts interest under Section 234C even if you correct it in the next instalment. If estimating your full-year liability accurately is the tricky part, our advance tax calculator guide walks through the calculation with examples, and CompuTax can project this directly from your computation data.

Form 16, issuance deadline.

Employers must issue Form 16, the annual TDS certificate for salary, to every employee for FY 2025-26 by 15 June. This is the document that kicks off ITR filing season for salaried taxpayers, so getting it out on time matters well beyond your own compliance record. We have covered exactly what should appear on this year's Form 16 and how to read it in our Form 16 guide for FY 2025-26.

Form 16A, issuance deadline.

Similarly, Form 16A, the TDS certificate for non-salary deductions such as professional fees, rent or contractor payments, must be issued for the fourth quarter of FY 2025-26 by 15 June. Vendors and consultants will need this to claim their TDS credit when they file their own returns.

PF and ESI payment.

Provident Fund and Employee State Insurance contributions deducted from May 2026 wages must be deposited by 15 June. This is a monthly obligation, but it is easy to let it slide to the same week as advance tax and Form 16 issuance, which is exactly when it should not slip. Payroll software that calculates and schedules PF and ESI alongside your salary run, like CompuPay, removes this from the list of things you have to remember separately.

20 June: GSTR-3B for May 2026

GSTR-3B is your monthly summary return and the form that actually settles your GST payment. For taxpayers with turnover above Rs 5 crore, or anyone who has not opted for QRMP, this is due on 20 June 2026 for the May tax period.

One clarification worth making here, because we see it get muddled in other compliance calendars: the 22nd and 24th dates you may have seen elsewhere apply to QRMP taxpayers filing their quarterly GSTR-3B, and that quarterly return for the April to June quarter is not due until July, not June. What QRMP taxpayers actually owe in June is the monthly tax payment through PMT-06, covered next. Do not confuse the two.

25 June: PMT-06 for May 2026

Taxpayers under the QRMP scheme pay tax monthly even though they file GSTR-3B quarterly. The payment for May 2026, made through Form PMT-06, is due on 25 June. Get this right and your quarterly GSTR-3B in July will reconcile cleanly. Get it wrong and you are looking at interest on the shortfall even though your quarterly return is not due for another month.

30 June: Three Annual Deadlines Land Together

The last day of June carries three filings that only come around once a year, and all three close out around the same date.

DPT-3, Return of Deposits.

Every non-government company is required to file DPT-3 by 30 June, reporting deposits, loans and other receipts as they stood on 31 March 2026. This catches more than what most people think of as a "deposit": director loans, inter-corporate deposits and security deposits all need to be reported under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014, even though director loans are technically exempt deposits. Many companies file a nil return as a precaution even when there is nothing to report, simply to avoid any ambiguity. Missing this deadline attracts a fee of up to Rs 5,000 on the company and on every officer in default, with a continuing penalty of Rs 500 per day after that.

GSTR-4, annual return for composition dealers.

If you are registered under the GST Composition Scheme, your annual return for FY 2025-26 is due by 30 June 2026. This date was permanently moved from 30 April to 30 June a couple of years ago, and it still trips people up because the quarterly CMP-08 payment and the annual GSTR-4 return are easy to confuse. CMP-08 is the tax you pay every quarter; GSTR-4 is the once-a-year reconciliation that ties the whole year together. You need both, and composition dealers have no monthly or quarterly return actually due in June itself, since the next CMP-08 (for the April to June quarter) is not due until 18 July.

IEC annual update.

Every importer-exporter holding an Import Export Code must log into the DGFT portal and confirm or update their IEC details between 1 April and 30 June each year, even if nothing about the business has changed. Miss this and the IEC is automatically deactivated, which blocks customs clearance and freezes any export incentive applications until it is reactivated. This one is genuinely easy to forget because there is no payment involved and no return to file, just a confirmation click, but the consequence of skipping it is disproportionately severe.

A side note for anyone sitting on overdue ROC filings from earlier years: the Companies Compliance Facilitation Scheme, 2026 window remains open until 15 July 2026, giving companies a chance to regularise pending annual filings under Sections 403 and 460 of the Companies Act, 2013 at reduced additional fees. If you have gaps from FY 2023-24 or earlier sitting unresolved, this window closing in mid-July is worth using before it shuts.

What Happens If You Miss a Date

A quick reference, because the consequences are not the same across the board:

• GST returns filed late attract a late fee of Rs 50 per day for returns with tax liability (Rs 20 per day for nil returns), capped per return, plus interest at 18 percent per annum on the unpaid tax from the original due date.
• TDS deposited late attracts interest at 1.5 percent per month under Section 201(1A), calculated from the date of deduction.
• Advance tax instalments paid short or late attract interest under Section 234C, and this interest is not waived even if you make up the shortfall in the next instalment.
• DPT-3 filed late costs the company up to Rs 5,000 plus Rs 500 per day continuing, and the same penalty applies to every officer in default personally, not just the company.

None of these are catastrophic in isolation, but they compound. A business juggling GST, TDS, payroll and ROC compliance across multiple entities or multiple clients is the one most likely to lose track of a single date buried in a busy month like this one, which is exactly why a written calendar, checked weekly rather than glanced at once, makes the difference.

Staying Ahead of a Month Like This

The pattern in June is the same pattern every month follows, just compressed into a shorter window. Deposits and returns due early in the month, a cluster of obligations around the 15th, and one or two annual filings closing out at month end. The businesses that handle this smoothly are not the ones with the fewest deadlines, they are the ones whose software tracks due dates automatically instead of relying on someone remembering to check a calendar.

If you are managing this across GST, TDS, payroll and income tax separately right now, it might be worth seeing what changes when all four sit inside one system. CompuOffice brings CompuTax, CompuTds, CompuGst and CompuPay together with built-in due date reminders, so nothing on this list depends on memory.

Frequently Asked Questions

Bookmark this page and check back at the start of every month. Our May 2026 compliance calendar covers the month that just closed, and we will have the July 2026 calendar live before the first deadline of next month arrives, which matters more than usual this time since 31 July is the ITR filing deadline for most individual taxpayers.

Disclaimer: This article is for informational purposes only. Compliance requirements, due dates, and regulatory provisions are subject to change based on government notifications. Please verify all deadlines and filing requirements on the relevant official portals before acting.