PMK Advisors Private Limited has released the Statutory Compliance Calendar for July 2026, consolidating key due dates under GST, ESI/PF, FEMA, SEBI (LODR), the Income-tax Act, and the Companies Act, 2013. The calendar highlights GST return filing deadlines including GSTR-7, GSTR-8, GSTR-1, GSTR-3B, GSTR-5, GSTR-6, CMP-08 and GSTR-11, along with ESI and PF compliances. It also covers FEMA filings such as ECB-2 and FLA Return, SEBI quarterly disclosures, extensive Income-tax obligations including TDS/TCS deposits, certificates, quarterly statements and ITR filings, and Companies Act filings such as MGT-7/7A, AOC-4, ADT-1, FC-3, FC-4 and DPT-3. The calendar notes the Companies Compliance Facilitation Scheme, 2026, operational from 15 April to 15 July 2026, and the extension permitting Form DPT-3 to be filed up to 31 July 2026 without additional filing fees. It also provides practical compliance notes and a disclaimer regarding applicability and verification of due dates.
STATUTORY COMPLIANCE CALENDAR — JULY 2026
COMPLIANCE CALENDAR UNDER GST
Goods & Services Tax
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of June 2026. | GSTR-7 | 10-Jul-2026 | Fri |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of June 2026 | GSTR-8 | 10-Jul-2026 | Fri |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year. Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for monthly filing of return. | GSTR-1 | 11-Jul-2026 | Sat |
| 4 | Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for quarterly filing of return (April – June) | GSTR-1 | 13-Jul-2026 | Mon |
| 5 | Return of Input Service Distributor (ISD) | GSTR-6 | 13-Jul-2026 | Mon |
| 6 | Every Non-resident taxable person file Monthly GST Return Earlier of a. within 13 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration | GSTR-5 | 13-Jul-2026 | Mon |
| 7 | Person registered under the composition scheme shall file quarterly return (April -June) | GST CMP – 08 | 18-Jul-2026 | Sat |
| 8 | GST return for the month of June 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20-Jul-2026 | Mon |
| 9 | OIDARS providing service to other then registered person shall file a monthly GST Return | GSTR-5A | 20-Jul-2026 | Mon |
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B Payment of tax under the QRMP scheme for June 2026 for Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. | GSTR-3B | 22-Jul-2026 | Wed |
| 11 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B Payment of tax under the QRMP scheme for June 2026 for Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. | GSTR-3B | 24-Jul-2026 | Fri |
| 12 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28-Jul-2026 | Tue |
COMPLIANCE CALENDAR UNDER ESI PF
Employees’ State Insurance & Provident Fund
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | Payment and filing of ESIC Return for the month of June 2026 | ESI challan | 15-Jul-2026 | Wed |
| 2 | Payment and filing of PF Return for the month of June 2026 | ECR | 15-Jul-2026 | Wed |
COMPLIANCE CALENDAR UNDER FEMA
Foreign Exchange Management Act
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
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| STATUTORY COMPLIANCE CALENDAR — JULY 2026 | ||||
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (within 7 working days) | Form ECB 2 | 09-Jul-2026 | Thu |
| 2 | Annual Return on Foreign Liabilities and Assets | FLA | 15-Jul-2026 | Wed |
COMPLIANCE CALENDAR UNDER SEBI
Securities & Exchange Board of India (LODR)
| S.No | Particulars of Compliance | Regulation No. | Due Date | Day |
| 1 | Compliance of Disclosure of Shareholding Pattern | 31(1)(b) | 21-Jul-2026 | Tue |
| 2 | Quarterly Compliance Report on Corporate Governance | 27(2) | 30-Jul-2026 | Thu |
| 3 | Compliance of Statement of Grievance Redressal Mechanism | 13(3) | 30-Jul-2026 | Thu |
| 4 | Reconciliation of share capital audit report | 76 | 30-Jul-2026 | Thu |
COMPLIANCE CALENDAR UNDER INCOME TAX
Income-tax Act, 1961
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of June,2026 | 07-Jul-2026 | Tue | |
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of June,2026 | 07-Jul-2026 | Tue | |
| 3 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of June,2026 | Form 27C | 07-Jul-2026 | Tue |
| 4 | Due date for deposit of TDS for the period April 2026 to June 2026 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07-Jul-2026 | Tue | |
| 5 | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of June, 2026 | 07-Jul-2026 | Tue | |
| 6 | Collection and recovery of equalisation levy on specified services in the month of June, 2026 | 07-Jul-2026 | Tue | |
| 7 | Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending June 30, 2026 | 07-Jul-2026 | Tue | |
| 8 | Issue of TDS Certificate for salary deducted during FY 2025–26 | Form 16 | 15-Jul-2026 | Wed |
| 9 | Issue of quarterly TDS certificates (other than salary) for TDS deducted during the quarter ended 30 June 2026 | Form 16A | 15-Jul-2026 | Wed |
| 10 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June,2026 | Form 16B | 15-Jul-2026 | Wed |
| 11 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May,2026 | Form 16C | 15-Jul-2026 | Wed |
| 12 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of May,2026 | Form 16D | 15-Jul-2026 | Wed |
| 13 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of May,2026 | Form 16 E | 15-Jul-2026 | Wed |
| 14 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2026 | Form 24G | 15-Jul-2026 | Wed |
| 15 | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of section 80LA, in respect of remittances, made for the quarter of April to June of 2026-27 | Form 15CD | 15-Jul-2026 | Wed |
| 16 | Quarterly statement to be furnished by specified fund in respect of a non-resident referred to in rule 114AAB in respect of the quarter ending June 30, 2026 | Form 49BAA | 15-Jul-2026 | Wed |
| 17 | Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2026 | Form 3BB | 15-Jul-2026 | Wed |
| 18 | Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of June,2026 | Form 3BC | 15-Jul-2026 | Wed |
| 19 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending June, 2026 | Form 15G/15H | 15-Jul-2026 |
Wed |
| 20 | Quarterly statement of TCS deposited for the quarter ending June 30, 2026 | Form 27EQ | 15-Jul-2026 | Wed |
| 21 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June,2026 | Form 15CC | 15-Jul-2026 | Wed |
| 22 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of June, 2026 |
Form 26QB |
30-Jul-2026 | Thu |
| 23 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of June, 2026 | Form 26QC | 30-Jul-2026 | Thu |
| 24 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of June, 2026 | Form 26QD | 30-Jul-2026 | Thu |
| 25 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of June,2026. | Form 26QE | 30-Jul-2026 | Thu |
| 26 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2026 | Form 27D | 30-Jul-2026 | Thu |
| 27 | Quarterly statement of TDS deposited for the quarter ending June 30, 2026 | Forms 24Q, 26Q & 27Q | 31-Jul-2026 | Fri |
| 28 | Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending June 30, 2026 | Form 26QF | 31-Jul-2026 | Fri |
| 29 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2026 | Form 24QAA | 31-Jul-2026 | Fri |
| 30 | Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending June 30, 2026 | Form 10BBB | 31-Jul-2026 | Fri |
| 32 | Statement of eligible investment receivedStatement of eligible investment received (if due date of submission of return of income is July 31, 2026) | Form 10BBD | 31-Jul-2026 | Fri |
| 31 | Intimation by Sovereign Wealth Fund of investment under clause (23FE) of section 10 of the Income- (SWF) tax Act, 1961 for the quarter ending June 30, 2026 | Form II (SWF) | 31-Jul-2026 | Fri |
| 33 | Resident Individual having:
Total income not exceeding ₹50 lakh during FY 2025–26. Income from: – Salary or Pension. – Up to two house properties (subject to prescribed conditions). – Other sources (e.g., savings bank interest, fixed deposit interest, family pension). – Agricultural income up to ₹5,000. – Eligible Long-Term Capital Gain under Section 112A up to the prescribed limit, subject to the notified conditions for AY 2026–27. |
ITR-1 (Sahaj) | 31-Jul-2026 | Fri |
| 34 | Individuals and HUFs not having income from business or profession (e.g., capital gains, multiple house properties, foreign assets/income). | ITR-2 | 31-Jul-2026 | Fri |
| 35 | Firms, LLPs, AOPs, BOIs, Artificial Juridical Persons, etc., whose accounts are not required to be audited and who are not otherwise excluded. | ITR-5 | 31-Jul-2026 | Fri |
| 36 | Persons required to furnish a return under Sections 139(4A), 139(4B), 139(4C) or 139(4D), where no separate later due date applies. | ITR-7 | 31-Jul-2026 | Fri |
COMPLIANCE CALENDAR UNDER COMPANIES ACT 2013
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | *Annual Return | Form MGT-7/7A for any year preceding 31-03-2025 | 15-Jul-2026 | Wed |
| *Annual Return as per Companies Act 1956 | Form 20B/21A | 15-Jul-2026 | Wed | |
| 2 | *Copy of Financial Statement to be Filed with Registrar | Form AOC-4/AOC-4 CFS/AOC-4 NBFC (Ind AS)/AOC-4 CFS NBFC (Ind AS)/AOC-4 (XBRL) for any year preceding 31-03-2025 | 15-Jul-2026 | Wed |
| 3 | *Filing Balance sheet with Registrar | Form 23AC/23AC-XBRL | 15-Jul-2026 | Wed |
| 4 | *Filing Profit and loss with Registrar | Form 23ACA/Form 23ACA-XBRL | 15-Jul-2026 | Wed |
| 5 | *Compliance Certificate | Form 66 | 15-Jul-2026 | Wed |
| 6 | *Appointment of Auditor | Form ADT-1 for any year preceding 31-03-2025 |
15-Jul-2026 |
Wed |
| 7 | *Foreign Company Annual Return | Form FC-4 for any year preceding 31-03-2025 |
15-Jul-2026 |
Wed |
| 8 | *Foreign Company Copy of Financial Statement to be Filed with Registrar | Form FC-3 for any year preceding 31-03-2025 | 15-Jul-2026 | Wed |
| 9 | **Return of Deposits | Form DPT-3 | 31-Jul-2026 | Fri |
NOTES, RELIEF SCHEMES & DISCLAIMER
| A. STATUTORY NOTES |
| Note:
*Forms which can be filed under Companies Compliance Facilitation Scheme, 2026 The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme, 2026, providing significant relief for companies with pending statutory filings. Under the Scheme: 1. Only 10% additional fee will be levied on delayed Annual Filing forms 2. Get dormant status by filing e-form MSC-1 with payment of half the normal fees payable 3. Form STK-2 filings will attract 25% of the applicable fee. The Scheme will be operational from 15 April 2026 to 15 July 2026. ** The Ministry of Corporate Affairs, vide General Circular No. 02/2026 dated 19 June 2026, has permitted filing of Form DPT-3 up to 31 July 2026 without payment of additional filing fees. |
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| B. ADVISORY INSIGHTS — PMK ADVISORS |
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Disclaimer: This compliance calendar has been prepared by PMK Advisors Private Limited for general information and internal reference only. Due dates and statutory references are based on applicable laws, rules, notifications and circulars in force as on the date of preparation and are subject to change. While reasonable care has been taken to ensure accuracy, this document does not constitute legal, tax or professional advice. PMK Advisors Private Limited accepts no liability for any action taken or omitted based on this document. Please confirm applicability with your engagement team before acting.
Author Bio
Pl include SEBI compliances also separately and will be useful for many listed companies, of possible
MGT 7 Missing and Profession Tax, ITR Returns of company, firm and individual,
Wonderful compilation Mr. Muthukumaran. The compliance list in our country is so long but you have covered the most.
Thank you for the kind words
Sir, Please add 15th January 2020 as due date for quarterly intimation of Foreign Remittance Receipts during the quarter October 2019 to December 2019 to the Ministry of Home Affairs for the institutions registered under FCRA Act 2010.
its very good information about Statutory filing and payments
Very Informative…!
31/3 Income Tax Return date missed
dear muthu,
pl keep PT due dates also.