Compliance Calendar June 2026 – GST TDS PF ESI Deadlines

Plan your June filings in one place. Figures and forms are mapped for monthly GST filers, QRMP taxpayers, TDS deductors, PF and ESI registrants, and all taxpayers with advance tax liability. Use this single-page tracker to plan all India statutory filings and deposits for June 2026.

The June 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 Jun 2026 for May 2026 (monthly filers above ₹5 crore turnover, and non-QRMP smaller filers).
• When is GSTR-3B due? 20 Jun 2026 for May 2026 (monthly filers above ₹5 crore turnover).
• When are GSTR-7 and GSTR-8 due? 10 Jun 2026 for May 2026. Note: 7 Jun 2026 is a Sunday; the effective deadline moves to the next working day — confirm with GSTN circulars.
• What about QRMP taxpayers? Q1 (April-June 2026) GSTR-1 is due in July 2026. IFF for May 2026 is available by 13 Jun 2026.
• By when to deposit TDS/TCS? 7 Jun 2026 for May 2026 deductions and collections. This falls on a Sunday — process bank transfers by Friday 5 Jun 2026.
• PF and ESI? Deposit May 2026 contributions by 15 Jun 2026.
• Advance tax first instalment? Due by 15 Jun 2026 — at least 15% of estimated annual tax liability under the Income Tax Act 2025.
• Form 16 and Form 16A? Employers must issue Form 16 (salary TDS) and Form 16A (non-salary, Q4 Jan-Mar 2026) by 15 Jun 2026.
• Any month-end items? Form DPT-3, Form 141, and GSTR-4 (annual return for composition dealers, FY 2025-26) are all due by 30 Jun 2026.

Who is this Calendar for

• Founders, CFOs, finance and compliance teams managing GST, TDS, PF, ESI, and advance tax
• MSMEs and startups on monthly GST or QRMP scheme
• Employers with salaried staff who need to issue Form 16 by 15 June
• Composition dealers filing GSTR-4 for FY 2025-26
• Companies with outstanding deposits or transactions to report via Form DPT-3
• Accounting firms handling multi-client compliance calendars across India
• Listed entities tracking SEBI timelines
• Companies with FEMA reporting obligations (e.g., ECB)

Key Statutory Compliance Due Dates – June 2026

Here is a tabular compliance calendar for June 2026.

Compliance Calendar Table (Date-wise)

Date	Law	Form or action	For period	Who must do this	What to do now
7 Jun 2026 (Sun)	Income Tax	Deposit TDS / TCS	May 2026	All deductors and collectors	Falls on Sunday. Process bank transfers by Friday 5 Jun 2026. Verify TAN, challan CIN and section mapping. Under IT Act 2025, cite correct sections 393/394 for May 2026 transactions.
7 Jun 2026 (Sun)	GST	GSTR-7	May 2026	Government entities deducting TDS under GST at 2% or 5%	Reconcile deductee-wise entries before filing. Late fee ₹50/day + 18% per annum interest. Nil returns are also mandatory.
7 Jun 2026 (Sun)	GST	GSTR-8	May 2026	E-commerce operators (Amazon, Flipkart) collecting TCS at 0.5% or 1%	Match tax collected with gross supplies and payouts to sellers.
11 Jun 2026 (Thu)	GST	GSTR-1 monthly	May 2026	Monthly GST filers (turnover above ₹5 crores; non-QRMP smaller filers)	File GSTR-1 before GSTR-3B. Include 6-digit HSN codes and validated B2B GSTINs. Buyers’ ITC depends on your invoices being uploaded.
13 Jun 2026 (Sat)	GST	IFF (optional)	May 2026	QRMP taxpayers	Upload B2B invoices to pass ITC early to buyers. Q1 quarterly GSTR-1 is due in July 2026, not June.
13 Jun 2026 (Sat)	GST	GSTR-6	May 2026	Input Service Distributors	File for ITC received and distributed in May 2026. Validate ISD credit distribution entries.
15 Jun 2026 (Mon)	Income Tax	Advance tax first instalment (TY 2026-27)	Tax Year 2026-27	All taxpayers with net tax liability (after TDS) exceeding ₹10,000	Pay at least 15% of estimated annual liability. Shortfall attracts interest under Section 234C. Review estimated income including capital gains before paying.
15 Jun 2026 (Mon)	Income Tax	Form 16	FY 2025-26	Employers	Issue salary TDS certificate to all employees for FY 2025-26 by this date.
15 Jun 2026 (Mon)	Income Tax	Form 16A	Q4 Jan-Mar 2026	All deductors	Issue non-salary TDS certificates for Q4 FY 2025-26.
15 Jun 2026 (Mon)	PF	Deposit contribution and file ECR	May 2026	EPFO-registered employers	Employee 12% + Employer 12% + 0.5% admin charge. Reconcile payroll and ensure portal challan success before the deadline.
15 Jun 2026 (Mon)	ESI	Deposit contribution and file return	May 2026	ESIC-registered employers	0.75% employee + 3.25% employer on salaries up to ₹21,000. Reconcile gross wages before filing.
20 Jun 2026 (Sat)	GST	GSTR-3B monthly	May 2026	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.
30 Jun 2026 (Tue)	Companies Act / MCA	Form DPT-3	As of 31 Mar 2026	All companies (excluding government companies)	Report all deposits and exempt transactions as of 31 March 2026 to RoC.
30 Jun 2026 (Tue)	Income Tax	Form 141 (new unified TDS statement)	May 2026 deductions	Deductors covered under sections previously reporting via 26QB/26QC/26QD	New unified TDS statement replacing Forms 26QB/26QC/26QD. File for May 2026 deductions.
30 Jun 2026 (Tue)	GST	GSTR-4 annual	FY 2025-26	Composition scheme dealers	Annual return for composition dealers for the full year FY 2025-26. Cross-check with CMP-08 filings for all four quarters.

GSTR-3B Due Date Note (State-wise / Group-wise)

For monthly filers, GSTR-3B for May 2026 is due on 20 Jun 2026. For QRMP taxpayers, there is no GSTR-3B due in June 2026. Their next quarterly GSTR-3B covers Q1 (April-June 2026) and falls in July 2026.

For taxpayers with a state-group-based GSTR-3B schedule, due dates may reflect as 22 Jun or 24 Jun 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 estimated annual tax liability with your CA — advance tax first instalment is the single most missed June deadline for founders with business income or capital gains
• Lock May 2026 outward supplies and e-invoices for GSTR-1 by 9 Jun
• Prepare TDS payment file and bank approval workflow for 7 Jun (Sunday — process by 5 Jun)
• Run payroll-to-PF and payroll-to-ESI reconciliations for May 2026
• Gather all salary data for Form 16 generation — employers must issue by 15 Jun

Filing week workflow

• 5 Jun (Fri): Pay TDS/TCS before banking close since 7 Jun is Sunday. Verify challan on OLTAS same day.
• 10 Jun (Wed): File GSTR-7 and GSTR-8 after cross-checking deductee and marketplace ledgers.
• 11 Jun (Thu): File GSTR-1 and circulate 2B visibility note to buyers.
• 13 Jun (Sat): Use IFF if on QRMP so customers get ITC without waiting for Q1 quarterly filing. File GSTR-6 for ISDs.
• 15 Jun (Mon): Pay advance tax first instalment. Issue Form 16 and Form 16A. Ensure PF ECR and ESI challans are processed successfully.
• 20 Jun (Sat): File GSTR-3B for May 2026. Pay full cash liability including RCM.
• 30 Jun (Tue): File Form DPT-3 with RoC. File Form 141 for May 2026 TDS deductions. File GSTR-4 annual return for composition dealers.

Corner cases to watch

• 7 Jun 2026 (TDS deposit, GSTR-7, GSTR-8) falls on a Sunday. Complete all bank transfers and portal submissions by Friday 5 Jun to avoid interest and late fees.
• Advance tax applies to any taxpayer whose net tax liability after TDS exceeds ₹10,000 for the year. Founders with freelance income, capital gains from secondary sales, or rental income frequently miss this.
• Form 141 is a new unified TDS statement replacing separate Forms 26QB, 26QC, and 26QD. Confirm your deductor category and applicable sections before filing.
• GSTR-4 is an annual return covering all four quarters of FY 2025-26 for composition dealers. Reconcile all CMP-08 quarterly payments before filing the annual return to avoid mismatches.
• QRMP taxpayers have no GSTR-3B or PMT-06 due in June 2026. Their Q1 obligations fall in July 2026.
• 20 Jun 2026 (GSTR-3B) falls on a Saturday. Check GSTN portal availability for the due date.

This calendar applies to:

• Private Limited Companies and OPCs
• Startups and MSMEs
• LLPs, Firms and Proprietorships
• GST-registered businesses
• TDS/TCS deductors
• Employers registered under PF, ESI and Professional Tax
• Composition scheme taxpayers
• Companies with deposit or exempt transaction reporting obligations

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 May 2026; basis for recipients’ ITC claims.
IFF (Invoice Furnishing Facility)	GST	QRMP taxpayers	Optional upload of May 2026 B2B invoices so buyers can claim ITC before Q1 quarterly filing in July.
GSTR-3B	GST	Monthly GST filers	Monthly summary return with payment of net GST cash liability for May 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 May 2026.
GSTR-4	GST	Composition scheme dealers	Annual return for FY 2025-26 covering all quarterly CMP-08 payments.
TDS/TCS deposit (Challan)	Income Tax	All deductors and collectors	Monthly remittance of TDS/TCS deducted or collected during May 2026. Under IT Act 2025, cite sections 393/394.
Advance tax (first instalment)	Income Tax	All taxpayers with net liability above ₹10,000	15% of estimated annual tax for TY 2026-27, due by 15 Jun 2026. Shortfall attracts interest under Section 234C.
Form 16	Income Tax	Employers	Annual salary TDS certificate issued to employees for FY 2025-26. Due by 15 Jun 2026.
Form 16A	Income Tax	All deductors	Non-salary TDS certificate for Q4 (January to March 2026). Due by 15 Jun 2026.
Form 141	Income Tax	Deductors under applicable sections	New unified TDS statement for May 2026 replacing Forms 26QB/26QC/26QD. Due 30 Jun 2026.
Form DPT-3	Companies Act 2013	All companies (excluding govt)	Annual return of deposits and exempt transactions as of 31 March 2026, filed with RoC. Due 30 Jun 2026.
PF ECR + payment	PF	EPFO-registered employers	Electronic Challan-cum-Return and payment of May 2026 PF contributions.
ESI contribution + return	ESI	ESIC-registered employers	Monthly deposit and return of ESI contributions for covered employees for May 2026.

Other Statutory Compliances Due in June 2026 (SEBI, FEMA, Companies Act)

SEBI (Listed Entities)

• Listed companies should check Regulation 33 financial results timelines for Q4 and full year FY 2025-26 and any applicable intimation deadlines falling in June 2026.
• Confirm deviation or variation statements under Regulation 32(1) if applicable.

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.

Companies Act, 2013

• Form DPT-3: Due 30 Jun 2026 for all companies. Reports deposits accepted and exempt transactions as of 31 March 2026.
• Annual compliance planning reminder: Check AOC-4 and MGT-7 timelines post AGM if your AGM falls in the April-June window.

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 Full Annual Compliance Calendar 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 June 2026

• Plan advance tax before acting on capital gains: Founders who received secondary sale proceeds or exercise gains in the first quarter should calculate advance tax liability before 15 Jun. The 15% first instalment is non-negotiable, and interest under Section 234C starts from the due date.
• Process TDS before the weekend: 7 Jun is a Sunday. All May 2026 TDS and TCS payments must hit the government account by Friday 5 Jun. Late payment interest runs at 1.5% per month from the deduction date.
• File GSTR-1 before GSTR-3B: Your buyers cannot claim ITC until your invoices appear in their 2B. File GSTR-1 on 11 Jun before you file GSTR-3B on 20 Jun. Do not reverse the order.
• GSTR-4 is annual, not quarterly: Composition dealers often treat this as just another quarterly filing. It covers all of FY 2025-26. Reconcile all four CMP-08 payments made during the year before submitting.
• Form 141 is new: If you previously filed 26QB, 26QC, or 26QD, the new Form 141 consolidates these. Confirm with your compliance team that the correct form and section references are being used for May 2026.

Conclusion

June 2026 carries a higher compliance load than most months. The advance tax first instalment, Form 16 issuance, GSTR-4 annual return for composition dealers, Form DPT-3, and the new Form 141 all land this month alongside the standard monthly GST, TDS, PF, and ESI cycle. A TDS deadline on a Sunday adds an execution risk on top of the volume.

For startups, SMEs, and growing enterprises, managing this in-house without a compliance calendar and a dedicated team creates real penalty exposure. 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 – June 2026 Compliance Calendar

Q: When is the TDS deposit deadline for May 2026 and does the Sunday date create a problem?

A: The statutory deadline is 7 Jun 2026, which falls on a Sunday. The CBDT typically treats the next working day as the effective due date in such cases, but to avoid any interest exposure (1.5% per month for late payment), process all TDS payments by Friday 5 Jun 2026 without waiting for clarification.

Q: Who is required to pay advance tax by 15 June 2026?

A: Any taxpayer whose net income tax liability for TY 2026-27 (after credit for TDS) exceeds ₹10,000. This covers individuals with business income, freelancers, founders with capital gains, and companies. The first instalment requires at least 15% of the estimated annual liability to be paid. Shortfall attracts interest under Section 234C of the Income Tax Act 2025.

Q: What is the difference between Form 16 and Form 16A, and when must both be issued?

A: Form 16 is the salary TDS certificate that employers issue to employees for FY 2025-26 — it shows total salary paid and TDS deducted across the year. Form 16A is the non-salary TDS certificate issued to payees for other deductions (rent, professional fees, contractor payments, etc.) for Q4 January to March 2026. Both are due by 15 Jun 2026.

Q: What is Form 141 and who needs to file it?

A: Form 141 is the new unified TDS statement introduced under the Income Tax Act 2025. It replaces the earlier separate forms 26QB (property purchase), 26QC (rent above ₹50,000/month), and 26QD (payments to contractors and professionals by individuals and HUFs). If you made any such payments in May 2026 and deducted TDS, file Form 141 by 30 Jun 2026. Confirm applicable section references with your compliance team before filing.

Q: What does Form DPT-3 cover and who must file it?

A: Form DPT-3 is the annual return of deposits filed with the Registrar of Companies under the Companies Act 2013 and Companies (Acceptance of Deposits) Rules 2014. It must report all deposits accepted and transactions claimed as exempt from the definition of deposits, as of the balance sheet date (31 March 2026). Almost all private limited companies are required to file, even if they have no deposits, to report nil or exempt transactions. Deadline is 30 Jun 2026.

Q: Is GSTR-4 due in June 2026 and what does it cover?

A: Yes. GSTR-4 is the annual return for composition scheme dealers and is due by 30 Jun 2026 for FY 2025-26. It consolidates all quarterly tax paid via CMP-08 across Q1 to Q4 of FY 2025-26 and the full year’s outward supply details. Reconcile all four CMP-08 challans before filing to avoid mismatches that can attract notices.

Q: Do QRMP taxpayers have any GST obligation in June 2026?

A: Yes, but it is limited to the optional IFF (Invoice Furnishing Facility) for May 2026 invoices, available till 13 Jun 2026. There is no PMT-06 or GSTR-3B due in June 2026 for QRMP taxpayers. Their Q1 (April-June 2026) quarterly GSTR-1 and GSTR-3B obligations fall in July 2026.

Q: What RCM liabilities must be included in GSTR-3B for May 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 May 2026 must be declared and paid in the GSTR-3B filed by 20 Jun 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: Are there SEBI or FEMA obligations due in June 2026?

A: Listed entities should confirm whether any financial results or disclosure timelines under SEBI LODR Regulations fall in June 2026, particularly for Q4 FY 2025-26 items. FEMA-regulated companies with ECB borrowings must submit Form ECB-2 through their AD Category I bank within 7 working days of each month-end on a running basis. Confirm with your compliance team based on your specific regulatory profile.

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

A: Late fees under the GST Act are ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10 + ₹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: If a compliance deadline falls on a public holiday, 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. However, 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.