- Introduction
June 2026 is a critical compliance month for businesses, professionals, companies, LLPs, and tax practitioners across India. It marks the convergence of several important statutory obligations under the Income-tax Act, 2025 and the Goods and Services Tax (GST) laws.The month includes key deadlines relating to GST returns, tax payments under the QRMP Scheme, TDS/TCS deposits, advance tax payments, and various statutory statements. Timely compliance is essential to avoid interest, penalties, late fees, and potential litigation.
ℹ IMPORTANT
Tax authorities may issue notifications extending or modifying due dates.
Always verify all deadlines with official notifications from CBDT and GST authorities before filing.
- Goods and Services Tax (GST) Compliance — June 2026
The GST framework requires taxpayers to undertake monthly, quarterly, and event-based compliances depending upon their category and turnover.
2.1 Important GST Forms
| Form / Facility | Description |
| GSTR-1 | Statement of outward supplies filed by registered taxpayers. |
| GSTR-3B | Monthly summary return — tax liability, payment, and ITC details. |
| GSTR-5 | Return for Non-Resident Taxable Persons. |
| GSTR-5A | Return for OIDAR (Online Information & Database Access/Retrieval) service providers. |
| GSTR-6 | Return filed by Input Service Distributors (ISDs). |
| GSTR-7 | Return filed by persons required to deduct TDS under GST. |
| GSTR-8 | Return filed by e-commerce operators collecting TCS under GST. |
| IFF | Optional facility for QRMP taxpayers to upload B2B invoices (first two months of a quarter). |
| PMT-06 | Monthly tax payment challan under the QRMP Scheme. |
| GSTR-11 | Return for UIN holders — embassies, UN bodies, and notified international organisations. |
2.2 GST Compliance Calendar — June 2026
| Form | Applicable To | Due Date | Particulars |
| GSTR-7 | GST TDS Deductors | 10 June 2026 | TDS deducted during May 2026 |
| GSTR-8 | E-Commerce Operators | 10 June 2026 | TCS collected during May 2026 |
| GSTR-1 | Regular Taxpayers | 11 June 2026 | Outward supplies for May 2026 |
| IFF (Optional) | QRMP Taxpayers | 13 June 2026 | B2B invoice details for May 2026 |
| GSTR-6 | Input Service Distributors | 13 June 2026 | Distribution of ITC for May 2026 |
| GSTR-5 | Non-Resident Taxable Persons | 13 June 2026 | Return for May 2026 |
| GSTR-5A | OIDAR Service Providers | 20 June 2026 | Return for May 2026 |
| GSTR-3B | Monthly Filers | 20 June 2026 | Summary return for May 2026 |
| GSTR-3B | QRMP – Category I States/UTs | 22 June 2026 | States / UTs with code 01–19 |
| GSTR-3B | QRMP – Category II States/UTs | 24 June 2026 | States / UTs with code 20–38 |
| PMT-06 | QRMP Taxpayers | 25 June 2026 | Monthly tax payment for May 2026 |
| GSTR-11 | UIN Holders | 28 June 2026 | Refund claim return for May 2026 |
ⓘ QRMP SCHEME NOTE
QRMP Category-I: States/UTs with code 01–19.
QRMP Category-II: States/UTs with code 20–38.
QRMP taxpayers file GSTR-3B quarterly but pay monthly via PMT-06.
- Income Tax Compliance — June 2026
June is an important month under the Income-tax Act, 2025. It contains the due date for the first instalment of advance tax and several TDS/TCS-related compliances.
3.1 Advance Tax — First Instalment
| DUE DATE
15 June 2026 |
AMOUNT PAYABLE
15% of Estimated Annual Tax (FY 2026–27) |
Every taxpayer whose estimated tax liability for FY 2026–27 exceeds ₹10,000 is required to pay advance tax in four instalments. Failure to comply may attract interest under the relevant advance tax provisions of the Income-tax Act, 2025.
3.2 TDS/TCS Compliance
Persons responsible for deduction or collection of tax must ensure timely deposit and filing of prescribed statements for the period ending May 2026 and for Q4 of FY 2025–26.
| Compliance | Applicable To | Due Date | Particulars |
| TDS/TCS Deposit | All Deductors / Collectors | 07 June 2026 | Tax deducted/collected during May 2026 |
| Form 3BB | Stock Exchanges / Clearing Corps | 07 June 2026 | Specified transactions for May 2026 |
| Advance Tax – 1st Instalment | All Eligible Taxpayers | 15 June 2026 | 15% of estimated annual tax liability for FY 2026–27 |
| Form 24G | Government Offices | 15 June 2026 | Book adjustment entries for May 2026 |
| Form 15CC | Authorised Dealers | 15 June 2026 | Quarterly statement of foreign remittances |
| Form 16 | Employers | 15 June 2026 | Salary TDS Certificate for FY 2025–26 |
| Form 16A | TDS Deductors | 15 June 2026* | TDS Certificate for Q4 FY 2025–26 (where applicable) |
⚠ IMPORTANT NOTE
Quarterly TDS/TCS statements for Q4 FY 2025–26 were generally due in May 2026.
Verify whether CBDT has notified any revised or extended timelines.
* Form 16A deadline is subject to CBDT notification for the relevant quarter.
- Consequences of Non-Compliance
4.1 Under GST
- Late fee for delayed return filing.
- Interest at prescribed rates on unpaid tax liability.
- Restriction on generation of e-Way Bills.
- Suspension or cancellation of GST registration in cases of persistent default.
- Disruption of Input Tax Credit (ITC) flow to recipients.
4.2 Under Income Tax
- Interest for default or deferment of advance tax.
- Fee for delayed filing of TDS statements.
- Penalty for failure to furnish or for furnishing incorrect TDS/TCS statements.
- Disallowance of specified expenditure where TDS provisions are not complied with.
- Additional compliance scrutiny by tax authorities.
- Best Practices for Timely Compliance
To ensure seamless compliance throughout June 2026 and beyond, consider the following:
- Maintain a centralised compliance calendar with clear ownership for each filing.
- Assign responsibility for each filing to designated personnel.
- Set automated reminders at least one week before every due date.
- Reconcile GST data and GSTR-2B before filing returns to avoid ITC mismatches.
- Conduct periodic reviews of TDS and GST ledgers for accuracy.
- Keep sufficient funds available for advance tax and statutory payments.
- Regularly monitor notifications issued by CBDT and GST authorities.
- Obtain professional assistance for complex transactions and multi-state operations.
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