Key Income Tax and GST Compliance Deadlines for 2025

Staying Ahead of the Curve: Tax Compliance Due Dates for June 2025

Let’s face it—when it comes to taxes, we’ve all had that moment where we wish the calendar came with a snooze button. But here’s the reality: meeting your tax deadlines isn't just about ticking boxes—it can actually save you a lot of trouble later on. Avoiding penalties, interest, or last-minute scrambles is reason enough to stay alert.

Income Tax Act, 1961 – What’s Due This June?

TDS & TCS Deposit Deadlines

If you deducted or collected any taxes under TDS or TCS during May 2025, don’t forget—the deposit deadline is 7th June 2025. It’s one of those things that’s easy to overlook until you’re hit with a notice.

For government offices, the rulebook is even stricter—the deposit must be made on the same day via book adjustment, not through an Income-tax Challan, as per Rule 30 of the Income Tax Rules, 1962. No wiggle room here.

Uploading Form 27C Declarations

Did your buyers furnish Form 27C declarations under Section 206C(1A) last month to skip TCS? Then the ball’s in your court now—you need to upload those forms to the e-filing portal by 7th June 2025. It’s a straightforward task, but one that's often forgotten in the shuffle.

TDS Certificates – What’s Owed and When

If you’ve deducted TDS in April 2025 under any of these four sections, then the corresponding certificates must be issued by 14th June 2025:

Section 194-IA: Think property purchases.
Section 194-IB: Covers rental payments by individuals not audited under tax laws.
Section 194M: For contractual or professional payouts.
Section 194S: Applied to virtual digital assets like crypto.

Form 24G – A Must for Government Deductors

If you're in a government department depositing TDS without a challan (i.e., via book entry), you need to submit Form 24G for May by 15th June 2025. And yes, this one’s through the TIN-NSDL portal. Set a reminder—it’s an easy deadline to slip past.

Quarterly TDS Certificates (Form 16A & 16)

15th June is a red-letter day for HR and payroll teams. Two vital TDS certificates are due:

Form 16A: For non-salary deductions during Q4 of FY 2024-25.
Form 16: For salaried employees covering all deductions from FY 2024-25.

Key Financial Statements to File

By 15th June 2025, these three statements need to be filed for FY 2024-25:

Form 3BB – Filed by stock exchanges, detailing client transactions.
Form 64D – Required from investment funds for income disclosures.
Form 64E – Used by securitization trusts to report income distributions.

First Advance Tax Installment for AY 2026–27

If your total tax liability is likely to exceed ₹10,000 for the year, make sure the first advance tax installment is paid by 15th June 2025, as per Section 208. This is particularly relevant for business owners, consultants, and anyone with non-salaried income. Being proactive here can reduce the stress (and interest) later on.

E-Filing Form 3CEK – International Investments Alert!

If your fund has been involved in cross-border dealings—say, foreign entity investments or interest transfers—then Form 3CEK must be electronically filed by 29th June 2025. Keep this one on your radar; it’s easy to miss amid local compliance tasks.

TDS Challan-Cum-Statements – Timely Reporting

Did you deduct any tax during May 2025 under Sections 194-IA, 194-IB, 194M, or 194S? If yes, make sure to file the respective challan-cum-statement forms (like 26QB, 26QC) by 30th June 2025. This ties up your TDS compliance cleanly for the month.

Annual Reporting Deadlines

Closing the books for FY 2024-25? Two more important filings by 30th June 2025:

Equalisation Levy Form 1 – Applies to e-commerce operators under Section 165A.
Any remaining annual disclosures related to digital payments or income distribution? Get those out of the way now to stay clean with the tax office.

GST Act, 2017 – A Quick Breakdown of June Duties

GSTR-3B – Summary Return Filing

For businesses with over ₹5 crore in annual turnover, the GSTR-3B for May 2025 is due by 20th June 2025.

If you’re a smaller taxpayer (below ₹5 crore), then the filing deadlines vary based on your state:

22nd June 2025: For Group A states (like Maharashtra, Karnataka, Tamil Nadu).
24th June 2025: For Group B states (like UP, West Bengal, Punjab).

GSTR-1 – Outward Supply Statement

Have a turnover above ₹5 crore or opted into monthly filings under QRMP? Then your GSTR-1 for May needs to be filed by 11th June 2025. This is your sales data—make sure it’s accurate and on time.

Special Category Returns

If your business falls under any of these buckets, here’s what needs filing:

GSTR-5 & GSTR-5A: For non-residents and OIDAR service providers—due 20th June.
GSTR-6: For Input Service Distributors, due 13th June.
GSTR-7: For those deducting TDS under GST, submit by 10th June.
GSTR-11: For UIN holders like UN bodies or embassies—due 28th June 2025 (mainly for refund claims).

QRMP Scheme – IFF Submissions

If you’re under the QRMP scheme, remember to upload your B2B invoices for May using the Invoice Furnishing Facility (IFF) by 13th June 2025. Your clients will thank you—it keeps their Input Tax Credit (ITC) seamless.

GST Refund Applications (Form RFD-10)

Embassies and international organisations eligible for refunds should ensure Form RFD-10 is filed within 18 months from the end of the quarter. Don’t push this to the edge—the longer it lingers, the more painful it gets.

PMT-06 – GST Payment via QRMP

For QRMP taxpayers, the Form GST PMT-06 for May 2025 must be submitted by 25th June 2025. Don’t snooze on this—delays here can mean interest charges.

Final Thought

There’s no doubt that June brings a lot of tax and GST paperwork, but staying on top of these deadlines keeps the engines running smoothly. Whether you're a founder overseeing cash flows, a salaried employee reviewing Form 16, or an accountant juggling multiple clients, these timelines aren’t just technical—they’re essential. Prioritise them now so you can breathe easier later.