Compliance Calendar July 2026 – GST TDS PF ESI Deadlines

Plan your July filings in one place. Figures and forms are mapped for monthly GST filers, QRMP taxpayers, TDS deductors, PF and ESI registrants, composition dealers, and all taxpayers with ITR filing obligations for FY 2025-26. Use this single-page tracker to plan all India statutory filings and deposits for July 2026.

The July 2026 Compliance Calendar provides a comprehensive, date-wise checklist of all statutory compliances applicable for the month, helping businesses stay fully compliant and audit-ready.

At a glance

• When is GSTR-1 due? 11 Jul 2026 for June 2026 (monthly filers above ₹5 crore turnover, and non-QRMP smaller filers).
• When is GSTR-3B due? 20 Jul 2026 for June 2026 (monthly GST filers with turnover above ₹5 crores).
• When are GSTR-7 and GSTR-8 due? 10 Jul 2026 for June 2026. Late fee is ₹50 per day plus 18% per annum interest. Nil returns are also mandatory.
• What about QRMP taxpayers? Q1 (April-June 2026) GSTR-1 is due by 13 Jul 2026. IFF for June 2026 is also available by 13 Jul 2026.
• By when to deposit TDS/TCS? 7 Jul 2026 for June 2026 deductions and collections. Cite the correct sections under Income Tax Act 2025: section 392 for salary, 393 for other TDS payments, and 394 for TCS.
• PF and ESI? Deposit June 2026 contributions by 15 Jul 2026.
• CMP-08 for composition dealers? Due 18 Jul 2026 for Q1 April to June 2026. This is a payment form, not a return.
• Any month-end items? Form 141 (30 Jul), ITR for non-audit taxpayers (31 Jul), and quarterly TDS/TCS statements (Forms 138, 140, 144, and Q1 TCS statement) are all due by 31 Jul 2026. 31st July is the biggest date this month. Reconcile AIS and Form 168 in advance.

Who is this calendar for

• Founders, CFOs, finance and compliance teams managing GST, TDS, PF, ESI, and income tax
• MSMEs and startups on monthly GST or QRMP scheme
• Composition dealers filing CMP-08 for Q1 FY 2026-27
• Employers with salaried and non-salaried payroll needing to file Q1 TDS returns
• Individual taxpayers and non-audit companies filing ITR for FY 2025-26 by 31 July
• Accounting firms handling multi-client compliance calendars across India
• QRMP taxpayers who skipped IFF in April, May, or June and must now file consolidated Q1 GSTR-1
• Companies with outstanding TDS on rent, property, contractor, and VDA transactions reportable via Form 141

Key statutory compliance due dates – July 2026

Here is a tabular compliance calendar for July 2026.

Compliance calendar table (date-wise)

Date	Law	Form or action	For period	Who must do this	What to do now
7 Jul 2026 (Tue)	Income Tax	Deposit TDS / TCS	June 2026	All deductors and collectors	Deposit TDS deducted and TCS collected during June 2026. Covers all deductors, employers, companies, and individuals. Under IT Act 2025, cite section 392 for salary, 393 for other TDS payments, and 394 for TCS. Interest at 1% per month for late deduction and 1.5% per month for late payment.
10 Jul 2026 (Fri)	GST	GSTR-7	June 2026	Government entities deducting TDS under GST at 2% or 5%	Reconcile deductee-wise entries before filing. Late fee ₹50/day plus 18% per annum interest. Nil returns are also mandatory.
10 Jul 2026 (Fri)	GST	GSTR-8	June 2026	E-commerce operators (Amazon, Flipkart) collecting TCS at 0.5% or 1%	Match tax collected with gross supplies and payouts to sellers. Nil returns are also mandatory.
11 Jul 2026 (Sat)	GST	GSTR-1 monthly	June 2026	Taxpayers with turnover above ₹5 crores and smaller taxpayers not on the QRMP scheme	File GSTR-1 before GSTR-3B. Include 6-digit HSN codes and validated B2B GSTINs. Buyers’ ITC depends on your invoices being uploaded.
13 Jul 2026 (Mon)	GST	IFF (optional)	June 2026	QRMP taxpayers	QRMP taxpayers may optionally upload B2B invoices for June 2026 via the Invoice Furnishing Facility.
13 Jul 2026 (Mon)	GST	GSTR-6	June 2026	Input Service Distributors	File for ITC received and distributed in June 2026. Validate ISD credit distribution entries.
13 Jul 2026 (Mon)	GST	Quarterly GSTR-1	Q1 April to June 2026	QRMP taxpayers who did not use IFF for April, May, or June	File the consolidated Q1 GSTR-1 today. This is the item flagged as pending in last month’s calendar.
15 Jul 2026 (Wed)	PF	Deposit contribution and file ECR	June 2026	EPFO-registered employers	Employee 12% plus Employer 12% plus 0.5% admin charge. Reconcile payroll and ensure portal challan success before the deadline.
15 Jul 2026 (Wed)	ESI	Deposit contribution and file return	June 2026	ESIC-registered employers	0.75% employee plus 3.25% employer on salaries up to ₹21,000. Reconcile gross wages before filing.
18 Jul 2026 (Sat)	GST	CMP-08	Q1 April to June 2026	Composition scheme dealers	Composition dealers must pay tax quarterly and file a self-assessed statement of liability. This is a payment form, not a return. The annual GSTR-4 return for FY 2026-27 is filed separately next year.
20 Jul 2026 (Mon)	GST	GSTR-3B monthly	June 2026	All monthly GST filers (turnover above ₹5 crores)	Pay full GST liability including RCM amounts for legal services, transporters, and import of services. Table 3.2 is auto-populated from GSTR-1 and non-editable. Reconcile ITC in GSTR-2B before filing to avoid interest exposure.
30 Jul 2026 (Thu)	Income Tax	Form 141	June 2026 deductions	Deductors for TDS on rent, property, contractor/professional payments, and VDA transfers	Challan-cum-statement for TDS on rent, property, contractor/professional payments, and VDA transfers. File by 30 Jul.
31 Jul 2026 (Fri)	Income Tax	ITR – non-audit taxpayers	FY 2025-26	Non-audit taxpayers (individuals, HUFs, firms not requiring tax audit)	File FY 2025-26 income tax return. Late fee applies under section 428 if missed. Loss carry-forward is blocked for late filers. Reconcile AIS and Form 168 in advance.
31 Jul 2026 (Fri)	Income Tax	Form 138 (quarterly TDS return – salary)	Q1 April to June 2026	All employers deducting TDS on salary	File Q1 TDS return for salary payments.
31 Jul 2026 (Fri)	Income Tax	Form 140 (quarterly TDS return – resident non-salary)	Q1 April to June 2026	All deductors for resident non-salary payments	File Q1 TDS return for resident non-salary payments.
31 Jul 2026 (Fri)	Income Tax	Form 144 (quarterly TDS return – non-resident)	Q1 April to June 2026	All deductors for non-resident payments	File Q1 TDS return for non-resident payments.
31 Jul 2026 (Fri)	Income Tax	Q1 TCS statement	Q1 April to June 2026	All TCS collectors	File Q1 TCS statement for April to June 2026 collections.

GSTR-3B due date note (state-wise / group-wise)

For monthly filers, GSTR-3B for June 2026 is due on 20 Jul 2026. For QRMP taxpayers, there is no monthly GSTR-3B due in July 2026. Their Q1 (April-June 2026) quarterly GSTR-3B may fall in late July depending on the prescribed schedule, so always verify your applicable grouping before planning payment and filing.

For taxpayers with a state-group-based GSTR-3B schedule, due dates may reflect as 22 Jul or 24 Jul depending on the prescribed group. Always verify your applicable grouping before planning payment and filing.

Note on professional tax

Professional tax due dates are state-specific. If your state mandates monthly PT, plan it alongside payroll. Confirm your state’s rule before remitting.

Actionable planning checklist

Two weeks before due dates

• Confirm TDS section mapping for June 2026 payments before 7 Jul deposit, as IT Act 2025 references differ from the prior Act and errors attract rectification notices
• Lock June 2026 outward supplies and e-invoices for GSTR-1 by 9 Jul
• Run payroll-to-PF and payroll-to-ESI reconciliations for June 2026
• Start ITR reconciliation now, pulling AIS from the income tax portal and matching against books; mismatches are the most common cause of ITR notices
• QRMP taxpayers who skipped IFF in all three months must file consolidated Q1 GSTR-1 by 13 Jul. This is not optional and cannot be deferred to August.
• Composition dealers should calculate Q1 tax on outward supplies and keep the challan ready before 18 Jul

Filing week workflow

• 7 Jul (Tue): Deposit TDS and TCS for June 2026. Verify challan on OLTAS same day. Confirm section codes under IT Act 2025.
• 10 Jul (Fri): File GSTR-7 and GSTR-8 after cross-checking deductee and marketplace ledgers.
• 11 Jul (Sat): File GSTR-1 for June 2026 and circulate 2B visibility note to buyers.
• 13 Jul (Mon): File IFF if on QRMP so customers get ITC. File consolidated Q1 GSTR-1 for QRMP taxpayers who skipped IFF. File GSTR-6 for ISDs.
• 15 Jul (Wed): Ensure PF ECR and ESI challans are processed successfully.
• 18 Jul (Sat): File CMP-08 for Q1. Pay quarterly composition tax liability.
• 20 Jul (Mon): File GSTR-3B for June 2026. Pay full cash liability including RCM.
• 30 Jul (Thu): File Form 141 for June 2026 TDS deductions on rent, property, contractor, and VDA transactions.
• 31 Jul (Fri): File ITR for FY 2025-26. File quarterly TDS/TCS returns: Forms 138, 140, 144, and Q1 TCS statement.

Corner cases to watch

• 31 Jul 2026 is the single most consequential date this month. ITR filing, four quarterly TDS/TCS return forms, and the Q1 TCS statement all converge on the same day. Allocate bandwidth accordingly and do not leave ITR reconciliation for filing week.
• Loss carry-forward is blocked for ITR filed after 31 Jul under section 139(1). If you have capital losses, business losses, or speculation losses to carry forward for FY 2025-26, the 31 Jul deadline is non-negotiable. A late filing under section 139(4) retains refund rights but kills carry-forward permanently.
• QRMP taxpayers who did not use IFF in April, May, or June must file the full consolidated Q1 GSTR-1 by 13 Jul. Failing to do so blocks ITC for all their B2B buyers for the entire quarter.
• CMP-08 is a payment form, not a return. The annual GSTR-4 for FY 2026-27 is filed separately in the following year. Do not confuse the two.
• Form 141 is the unified TDS challan-cum-statement covering rent, property purchases, contractor/professional payments, and VDA transfers. Confirm applicable sections before filing for June 2026 transactions.
• 11 Jul 2026 (GSTR-1) falls on a Saturday. Check GSTN portal availability and do not wait until filing day to log in.
• 18 Jul 2026 (CMP-08) also falls on a Saturday. Same caution applies, so initiate challan payment by Thursday 16 Jul to buffer for bank processing.

This calendar applies to:

• Private Limited Companies and OPCs
• Startups and MSMEs
• LLPs, Firms and Proprietorships
• GST-registered businesses (monthly filers and QRMP)
• TDS/TCS deductors and collectors
• Employers registered under PF and ESI
• Composition scheme taxpayers
• Non-audit taxpayers filing ITR for FY 2025-26

Summary of key forms and their purpose

Form or challan	Law	Who it applies to	Purpose or description
GSTR-1	GST	Monthly GST filers	Statement of outward supplies for June 2026; basis for recipients’ ITC claims.
IFF (Invoice Furnishing Facility)	GST	QRMP taxpayers	Optional upload of June 2026 B2B invoices so buyers can claim ITC before Q1 quarterly filing.
Quarterly GSTR-1	GST	QRMP taxpayers	Consolidated Q1 (April to June 2026) outward supply statement for QRMP filers who skipped IFF. Due 13 Jul.
GSTR-3B	GST	Monthly GST filers	Monthly summary return with payment of net GST cash liability for June 2026.
GSTR-7	GST	GST TDS deductors (government entities)	Monthly return for tax deducted at source under GST on notified contracts.
GSTR-8	GST	E-commerce operators (TCS)	Monthly return for tax collected at source by marketplace operators.
GSTR-6	GST	Input Service Distributors	Monthly statement distributing eligible input tax credit to units for June 2026.
CMP-08	GST	Composition scheme dealers	Self-assessed quarterly tax payment statement for Q1 April to June 2026. Due 18 Jul. Payment form, not a return.
TDS/TCS deposit (challan)	Income Tax	All deductors and collectors	Monthly remittance of TDS/TCS deducted or collected during June 2026. Under IT Act 2025, cite sections 392/393/394.
Form 141	Income Tax	Deductors for rent, property, contractor, VDA payments	Unified TDS challan-cum-statement for June 2026 deductions. Due 30 Jul.
ITR (non-audit)	Income Tax	Non-audit individuals, HUFs, companies	FY 2025-26 return due by 31 Jul. Late fee under section 428. Loss carry-forward blocked if filed late.
Form 138	Income Tax	Employers deducting salary TDS	Q1 (April to June 2026) quarterly TDS return for salary payments. Due 31 Jul.
Form 140	Income Tax	Deductors for resident non-salary payments	Q1 (April to June 2026) quarterly TDS return for resident non-salary payments. Due 31 Jul.
Form 144	Income Tax	Deductors for non-resident payments	Q1 (April to June 2026) quarterly TDS return for non-resident payments. Due 31 Jul.
Q1 TCS statement	Income Tax	All TCS collectors	Q1 (April to June 2026) quarterly statement of tax collected at source. Due 31 Jul.
PF ECR + payment	PF	EPFO-registered employers	Electronic Challan-cum-Return and payment of June 2026 PF contributions. Due 15 Jul.
ESI contribution + return	ESI	ESIC-registered employers	Monthly deposit and return of ESI contributions for covered employees for June 2026. Due 15 Jul.

Other statutory compliances due in July 2026 (SEBI, FEMA, Companies Act)

SEBI (listed entities)

• Listed companies should check Regulation 33 financial results timelines for Q1 FY 2026-27. Board meetings for approval of Q1 results and limited review must be tracked.
• Confirm deviation or variation statements under Regulation 32(1) if applicable.
• Insider trading window closures around Q1 results announcements must be tracked by the compliance officer.

FEMA (ECB reporting)

Form ECB-2: Borrowers are required to report actual ECB transactions monthly through their AD Category I bank within 7 working days of month-end. Timeline is transaction-date dependent. July 2026 ECB transactions must be reported accordingly.

Companies Act, 2013

• Annual compliance planning: For companies whose AGM falls between April and September, ensure AOC-4 and MGT-7 timelines are mapped from the AGM date. July is a common quarter for boards to begin planning AGM dates.
• Form DPT-3 was due 30 Jun 2026. If not filed, late filing with additional fees is still required. Do not ignore.

Note: Corporate compliance dates depend on entity type, listing status, and event-based triggers. Use this section as a planning cue and confirm applicability for your company.

For the full annual compliance calendar for FY 2026-27, read: Treelife Annual Compliance Calendar 2026

Official portals to monitor for changes

Track any extensions or clarifications on the portals of Goods and Services Tax Network (GSTN), Income Tax Department, Employees’ Provident Fund Organisation (EPFO), Employees’ State Insurance Corporation (ESIC) and MCA21 (Ministry of Corporate Affairs). Treelife tracks all updates from these portals and keeps clients posted.

Treelife quick tips for July 2026

• Start ITR reconciliation before the last week of July: 31 Jul is simultaneously the ITR deadline and the quarterly TDS return deadline for four forms. Teams that start the AIS reconciliation in the first week of July consistently file cleaner returns with lower notice risk.
• Loss carry-forward cannot be recovered after a late ITR: If your FY 2025-26 had business losses, capital losses, or house property losses to carry forward, file by 31 Jul without exception. Section 139(4) of the Income Tax Act 2025 allows a belated return but blocks carry-forward permanently. There is no curative route after this date.
• QRMP taxpayers have a double obligation on 13 Jul: Both the optional IFF for June 2026 and the mandatory consolidated Q1 GSTR-1 (for those who skipped IFF across all three months) are due on the same day. Know which category you fall into before planning.
• File GSTR-1 before GSTR-3B: Your buyers cannot claim ITC until your invoices appear in their 2B. File GSTR-1 on 11 Jul before you file GSTR-3B on 20 Jul.
• CMP-08 is not the annual return: Composition dealers sometimes defer this thinking it will be covered later. CMP-08 is the quarterly tax payment statement for Q1 FY 2026-27. It is separate from GSTR-4 which covers FY 2025-26 and was due in June. Both must be filed.
• Form 141 section references matter: Form 141 covers TDS on rent, property, contractor payments, and VDA (virtual digital asset) transfers. Each category has a different section reference under IT Act 2025. Confirm the applicable section before filing the challan to avoid a defective statement notice.

Conclusion

July 2026 carries one of the heaviest compliance loads of the year. The 31 July cluster alone covers ITR filing for FY 2025-26, four quarterly TDS return forms, and the Q1 TCS statement. Add the GSTR-1/3B cycle, Q1 GSTR-1 for QRMP taxpayers, CMP-08 for composition dealers, Form 141, and the PF/ESI deposits, and the month requires careful bandwidth allocation from the first week.

For startups, SMEs, and growing enterprises, managing this in-house without a compliance calendar and a dedicated team creates real penalty exposure, and in the case of ITR, permanent loss of carry-forward rights. Outsourcing to an experienced firm makes sure nothing is missed.

Why choose Treelife?

Treelife has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1000 startups and investors for solving their problems and taking accountability.

Our team ensures:

• Zero missed deadlines
• Clean audit trails
• Investor-ready compliance
• Full statutory coverage across GST, Income Tax and MCA

FAQs – July 2026 compliance calendar

Q: When is the TDS deposit deadline for June 2026?

A: 7 Jul 2026, which falls on a Tuesday. Unlike June’s TDS deposit which fell on a Sunday, July has no weekend complication for this deadline. Process the challan by end of day 7 Jul. Interest at 1% per month applies for late deduction and 1.5% per month for late payment. Under IT Act 2025, cite section 392 for salary TDS, 393 for other TDS payments, and 394 for TCS collections in June 2026.

Q: What is the ITR deadline for FY 2025-26 and who must file by 31 July?

A: The due date for non-audit taxpayers under section 139(1) of the Income Tax Act 2025 is 31 Jul 2026. This covers individual taxpayers, HUFs, partnership firms not requiring a tax audit, and companies not liable for tax audit. A late fee under section 428 applies if you file after this date. If your total income is below the basic exemption limit, the late fee is waived, but loss carry-forward is still blocked on a late filing.

Q: What happens if I miss the 31 July ITR deadline?

A: You can file a belated return under section 139(4) up to 31 Dec 2026. Late fee under section 428 applies: ₹5,000 for income above ₹5 lakhs and ₹1,000 for income below ₹5 lakhs. The critical consequence is that business losses, capital losses, and house property losses arising in FY 2025-26 cannot be carried forward if the return is not filed by 31 Jul. There is no remedy for this after the date passes.

Q: What quarterly TDS/TCS statements are due on 31 July and which forms apply?

A: Four forms are due on 31 Jul 2026 for Q1 (April to June 2026). Form 138 covers salary TDS. Form 140 covers resident non-salary TDS. Form 144 covers non-resident payments. The Q1 TCS statement covers all tax collected at source during April to June 2026. All deductors and collectors with transactions in Q1 must file the applicable forms regardless of whether TDS amounts were deposited on time.

Q: What is the difference between CMP-08 and GSTR-4 for composition dealers?

A: CMP-08, due 18 Jul 2026, is the quarterly self-assessed tax payment statement for Q1 (April to June 2026) under the composition scheme. It covers the current year’s tax liability. GSTR-4 is the annual return and covers all four quarters of the prior financial year (FY 2025-26 in this case) and was due by 30 Jun 2026. Filing CMP-08 does not satisfy the GSTR-4 obligation. Both are mandatory and serve different purposes.

Q: Who must file Q1 GSTR-1 on 13 July and what happens if they miss it?

A: QRMP taxpayers who did not use the Invoice Furnishing Facility (IFF) for any of the three months (April, May, or June 2026) must file the consolidated Q1 GSTR-1 by 13 Jul. This is not optional. A missed Q1 GSTR-1 blocks ITC for all their registered B2B buyers for the entire quarter. Filing late attracts the standard GSTR-1 late fee of ₹50 per day (nil returns: ₹20 per day). QRMP taxpayers who did use IFF for at least one month should still confirm whether any invoices remain unreported.

Q: What RCM liabilities must be included in GSTR-3B for June 2026?

A: Reverse Charge Mechanism (RCM) applies on payments made to unregistered advocates, goods transport agencies (GTA) where liability is on the recipient, and on import of services. All such RCM amounts for June 2026 must be declared and paid in the GSTR-3B filed by 20 Jul 2026. Table 3.2 in GSTR-3B is auto-populated from GSTR-1 and is not editable, so make sure your outward supply data is clean before filing GSTR-1.

Q: What is Form 141 and what transactions does it cover in July 2026?

A: Form 141 is the unified TDS challan-cum-statement under the Income Tax Act 2025 covering TDS on rent payments, property purchases, contractor and professional fee payments, and virtual digital asset (VDA) transfers. It replaces earlier separate forms such as 26QB, 26QC, and 26QD. For July 2026, Form 141 covers June 2026 deductions and is due by 30 Jul. Confirm the applicable section reference for each transaction category before filing, as incorrect section mapping generates defective statement notices.

Q: Do QRMP taxpayers have any GSTR-3B obligation in July 2026?

A: QRMP taxpayers do not file a monthly GSTR-3B for June 2026. Their Q1 (April to June 2026) quarterly GSTR-3B, along with payment via PMT-06, falls due in late July 2026 based on the prescribed state-group schedule, typically 22 Jul or 24 Jul. Verify the applicable group for your GSTIN before assuming a date.

Q: What are the penalties for late GSTR-3B filing?

A: Late fees under the GST Act are ₹50 per day (₹25 CGST plus ₹25 SGST) for returns with tax liability and ₹20 per day (₹10 plus ₹10) for nil returns. Interest at 18% per annum applies on the net cash tax liability from the due date. These amounts accumulate quickly. File on time even if you need to revise ITC claims later.

Q: Are there SEBI or FEMA obligations due in July 2026?

A: Listed entities must track board meeting timelines for Q1 FY 2026-27 results under SEBI LODR Regulation 33. Insider trading window closures around the results announcement are a parallel obligation for the compliance officer. FEMA-regulated companies with ECB borrowings must submit Form ECB-2 through their AD Category I bank within 7 working days of month-end on a running basis. Confirm applicability with your compliance team.

Q: If a compliance deadline falls on a public holiday or weekend, does the deadline shift?

A: The general rule under most statutes is that if a due date falls on a Sunday or public holiday, the due date shifts to the next working day. This is statute-specific and GST and income tax portals do not always auto-extend. Treelife’s approach: treat the original date as the hard deadline and complete filings two days prior whenever possible. For July 2026, note that 11 Jul (GSTR-1) and 18 Jul (CMP-08) both fall on Saturday. Confirm GSTN portal availability for both dates and initiate filings by Thursday evening.

Regulatory references

• Income Tax Act 2025 — section 392 (salary TDS), section 393 (other TDS), section 394 (TCS), section 428 (late fee), section 139(1) (ITR due date), section 139(4) (belated return), section 234C (advance tax interest)
• Goods and Services Tax Act 2017 — sections covering GSTR-1, GSTR-3B, GSTR-6, GSTR-7, GSTR-8, CMP-08, and IFF obligations
• Central Goods and Services Tax Act 2017 — late fee and interest provisions for GST returns
• Employees’ Provident Funds and Miscellaneous Provisions Act 1952 — monthly ECR and contribution deposit obligations
• Employees’ State Insurance Act 1948 — monthly contribution deposit obligations
• Companies Act 2013 — Sections 73 to 76A and Companies (Acceptance of Deposits) Rules 2014 for Form DPT-3