CGST Circular

07 Jul 25 "Payment of TDS/TCS of June. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."

07 Jul 25 "Seller to upload declarations received in June, from buyers for non-deduction of TCS. "

07 Jul 25 Return of External Commercial Borrowings for June.

10 Jul 25 Monthly Return by Tax Deductors for June.

10 Jul 25 Monthly Return by e-commerce operators for June.

11 Jul 25 Monthly Return of Outward Supplies for June.

13 Jul 25 Quarterly return of Outward Supplies for Apr-Jun (QRMP)

13 Jul 25 Monthly Return by Non-resident taxable person for June.

13 Jul 25 Monthly Return of Input Service Distributor for June.

15 Jul 25 E-Payment of PF for June.

15 Jul 25 Payment of ESI for June

15 Jul 25 Details of Deposit of TDS/TCS of June by book entry by an office of the Government.

15 Jul 25 TCS statements for April-June.

15 Jul 25 Statement by Banks etc. in respect of foreign remittances during April-June.

15 Jul 25 E-filing of form 15G/H for April-June.

15 Jul 25 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in May.

15 Jul 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in May.

15 Jul 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in May.

15 Jul 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in May.

15 Jul 25 RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 24-25.

15 Jul 25 Annual Return of Foreign Assets & Liabilities for FY 24-25 to be filed by companies, LLPs, etc. which have received FDI and/or made overseas investment and who hold foreign assets/ liabilities.

15 Jul 25 Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3. Online payment to be made at htttps://dlabourwelfareboard.delhi.gov.in after registration at this portal. Prior registration under Delhi Shops & Establishments Act is required at htt

18 Jul 25 Payment of tax under Composition Scheme for June quarter.

20 Jul 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.

20 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Jul 25 Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).

22 Jul 25 Summary Return of April-June quarter by Quarterly filers in 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, A

22 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra a

24 Jul 25 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We

24 Jul 25 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha,

28 Jul 25 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 Jul 25 Issue of TCS certificate for April-June by All Collectors.

30 Jul 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in June.

30 Jul 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 Jul 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.

30 Jul 25 Deposit of TDS on Virtual Digital Assets u/s 194S for June.

31 Jul 25 Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.

31 Jul 25 Quarterly TDS Statements for April-June.

31 Jul 25 Return of non-deduction at source by banks from interest on time deposit for April-June.

31 Jul 25 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.