India Statutory Deadlines: GST · ESI & PF · FEMA · Income Tax · Companies Act & MCA · TDS/TCS · SEBI

July is a busy month for compliance teams across India. Multiple deadlines converge within a short window, spanning direct tax, indirect tax, payroll, and corporate law. Businesses, professionals, and individual taxpayers all carry some obligation this month.

This year brings an added layer of complexity. The first quarter under the new Income Tax Act framework introduces revised TDS and TCS statement formats. Consequently, deductors must ensure their filing software supports these updated forms before the quarterly deadline.

GST compliance also stays demanding. Regular filers, QRMP taxpayers, composition dealers, and e-commerce operators each follow slightly different timelines. Therefore, businesses should map their specific category against the correct due date rather than assume a single deadline applies.

Beyond taxation, this month carries the annual FLA Return for companies with foreign investment. It also brings quarterly SEBI disclosures for listed entities and the routine PF and ESI payroll deposits every employer must track.

This calendar consolidates all these deadlines into one reference. As a result, finance and compliance teams can plan ahead, avoid last-minute filings, and reduce the risk of penalties or interest. However, always cross-check dates with official government portals, since notifications and extensions can change deadlines at short notice.

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1. Income Tax & TDS/TCS

Note: July 2026 is the first quarter where new TDS/TCS statement formats apply, following recent Income Tax Act changes. Confirm your filing software supports the updated forms.

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2. Goods & Services Tax (GST)

GST interest accrues at 18% per annum on unpaid liability from the day after the due date, so plan payments ahead of the deadline.

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3. ESI & PF (Payroll Compliance)

Both PF and ESI follow the same monthly cycle: payment and return for a given month fall due on the 15th of the following month. Late deposits attract interest and, for PF, additional damages.

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4. FEMA & RBI Reporting

If audited financials aren’t ready by 15 July, file the FLA return with provisional figures and submit a revised version by 30 September 2026. Watch for any RBI circular extending this date, though this shouldn’t be assumed in advance.

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5. Companies Act & MCA Filings

July is comparatively light on fixed ROC deadlines. Most annual filings (AOC-4, MGT-7) depend on each company’s AGM date, which typically falls later in the year. However, companies should track these ongoing items:

Firms should also begin preparing for the AGM season. For most companies, the AGM falls due by 30 September 2026, with AOC-4 due 30 days later and MGT-7/MGT-7A due 60 days after that.

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6. SEBI (Listed Entities)

Quarterly financial results are due within 45 days of quarter-end, so the June-quarter results deadline falls in mid-August, outside this month’s window.

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Quick Reference: Key July 2026 Dates

• 7 July — TDS/TCS deposit for June
• 11–24 July — GST return cycle (GSTR-1, GSTR-3B, CMP-08, and related forms)
• 15 July — PF & ESI payment; FLA Return (FEMA)
• 21 July — SEBI quarterly disclosures for listed entities
• 31 July — Quarterly TDS/TCS statements; ITR filing for non-audit taxpayers

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Disclaimer: This calendar is a general reference based on publicly available due dates as of early July 2026. Applicability varies by entity type, turnover, and state. Always confirm specific dates with a qualified professional or the relevant government portal before filing.