The Tax Compliance Tracker for June 2026 provides key due dates and compliance requirements under the Income Tax Act, 1961, and the GST law. Under income tax provisions, major compliances include deposit of TDS/TCS for May 2026, furnishing TDS certificates, advance tax payment for Tax Year 2026-27, filing statements by investment funds, business trusts, securitisation trusts, and Alternative Investment Funds, along with returns relating to securities transaction tax and non-deduction of TDS by banking companies. Important GST compliances include filing of GSTR-3B, GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8, QRMP returns, PMT-06 payments, and GSTR-11 for UIN holders. The tracker specifies due dates applicable to taxpayers based on turnover, filing category, and nature of registration. It also highlights GST refund timelines under Form RFD-10 and provides compliance schedules for June 2026 to assist taxpayers in timely statutory filings and payments.
Tax Compliance Tracker – June, 2026
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of May, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.06.2026 |
| 2. | Declaration under section 394(2) of the Income-tax Act 2025 to be made by a buyer for obtaining goods without collection of tax in the month of May, 2026 |
07.06.2026 |
| 3 | Certificate under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) of the Income-tax Act 2025 [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of April, 2026 | 14.05.2026 |
| 4 | Due date for furnishing the statement of income distributed by the Securitisation Trust to the investors | 15.06.2026 |
| 5 | Furnishing of statement of income paid or credited by an investment fund to its unit holder for the previous year 2025-26 | 15.06.2026 |
| 6 | Due date for furnishing statement by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of May, 2026 | 15.06.2026 |
| 7 | Due date for furnishing of the prescribed Form by an office of the Government where TDS/TCS for the month of May, 2026 has been paid without the production of a challan | 15.06.2026 |
| 8 | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2026 | 15.06.2026 |
| 9 | Monthly statement by stock exchange in respect of transactions in which client codes have been modified after registering in system for the month of May, 2026 | 15.06.2026 |
| 10 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2025-26 | 15.06.2026 |
| 11 | First instalment of advance tax for the Tax Year 2026-27 | 15.06.2026 |
| 12 | Electronically submission of information pertaining to any transfer of the share of, or interest in, a foreign company/entity as referred to in Explanation 5 to section 9(1)(i) (Income-tax Act 1961) which takes place during the Financial Year 2025-26 | 29.06.2026 |
| 13 | Due date for e-filing of a statement in Form No. 3CEK (Income-tax Rules, 1962) by an eligible investment fund under section 9A (Income-tax Act 1961) in respect of its activities in the financial year 2025-26 | 29.06.2026 |
| 14 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 | 30.06.2026 |
| 15 | Due date for furnishing statement by Alternative Investment Fund (AIF) to unit holders in respect of income distributed during the previous year 2025-26 | 30.06.2026 |
| 16 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2026 | 30.06.2026 |
| 17 | Return in respect of securities transaction tax for the financial year 2025-26 | 30.06.2026 |
| 18 | Annual statement pertaining to income distributed during financial year 2025-26 by a securitisation trust | 30.06.2026 |
| 19 | Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in the month of May, 2026 | 30.06.2026 |
| 20 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2025-26 | 30.06.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| May., 2026 | 20th June, 2026 | Due Date for filling GSTR – 3B return for the month of May, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return
(May., 2026) |
11.06.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.06.2026 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.06.2026 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.06.2026 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.06.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return (IFF – Optional)
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of May., 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b)Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return | 13.06.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date
|
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received
|
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.06.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.06.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
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Sir, what is the due date of TCS payment for tax collected during the month of March 26
what is due date of TCS payment for tax collected during the month of March 2036
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.
yes