As we step into July 2025, several key tax and regulatory deadlines are scheduled for the month. With new rules under GST, extended ITR deadlines, and labour law filings, staying on top of compliance is critical to avoid penalties and interest.
Here’s your complete compliance guide for July 2025, covering GST, TDS/TCS, Income Tax, EPF/ESIC, and other legal returns.
🔷 1. GST Compliance – July 2025
✅ Key Deadlines:
| 📆 Date | 📋 Form | 📌 Details |
|---|---|---|
| 10 July | GSTR-7 / GSTR-8 | For TDS deductors and e-commerce operators (June 2025) |
| 11 July | GSTR-1(M) | Monthly filers (June 2025) |
| 13 July | GSTR-1(Q) / GSTR-6 / GSTR-5 | QRMP Scheme GSTR-1(Q1: Apr–Jun) , ISD & non-residents |
| 18 July | CMP-08 | Quarterly return for composition dealers (Q1: Apr–Jun) |
| 20 July | GSTR-3B/GSTR-5A | Monthly filers (June 2025) |
| 22 / 24 July | GSTR-3B | Quarterly filers (state-wise staggered dates) (Q1: Apr–Jun) |
| 31 July | Pending GST Returns | Final opportunity to file pending GST returns older than 3 years (per new rule effective 1st July 2025) |
⚠️ Important GST Updates:
- From 1st August 2025, returns older than 3 years from due date cannot be filed.
- Auto-populated data from GSTR-1/IFF in GSTR-3B will be locked from July 2025 return period
- Late filing or ITC mismatches can result in notices, penalties, or loss of credit.
🧾 2. TDS / TCS & Income Tax Compliance – July 2025
📆 Important Due Dates:
| 📅 Date | 🧾 Compliance |
|---|---|
| 7 July | Deposit of TDS & TCS for June 2025 |
| 15 July | – Issue Q1 TCS statement (Form 27EQ) – Issue Form 16B/16C/16D for May 2025 – Upload Form 15G/15H declarations – Q1 Advance Tax for 44AD/44ADA taxpayers – File Form 10BBB, 3BB (stock exchanges) |
| 30 July | – TDS/TCS challan-cum-statements (194IA/IB/IM/IS) – Issue TCS Certificate (Form 27D) |
| 31 July | – File Q1 TDS returns (Form 24Q, 26Q, 27Q) – Last date to pay self-assessment tax for AY 2025–26 (non-audit) to avoid interest under Section 234A/B/C – ITR filing due date has been extended to 15 September 2025, but tax must be paid by 31 July |
🚨 Alert:
Even though the ITR filing deadline for individuals (non-audit) is extended to September 15, you must pay your tax dues by 31 July 2025 to avoid interest or penalty.
🏢 3. Labour Law & Miscellaneous Compliance – July 2025
| 📅 Date | 📄 Compliance / Region |
|---|---|
| 1 July | Half-yearly return under Factory Act (Ladakh) |
| 5 July | Kerala Labour Welfare Fund contribution |
| 10 July | Professional Tax RC payment (Andhra Pradesh, MP, Telangana) |
| 14 July | Industrial establishment half-yearly returns (Assam) |
| 15 July | PF & ESI payment and return due (Pan India) Factory Act half-yearly returns (multiple states) |
| 20–30 July | State-wise returns under CLRA, PT, LWF, etc. |
🆕 4. Major Compliance Changes Effective July 2025
🔸 GST Returns Time-Barred After 3 Years
- From 1 July 2025, no GST return can be filed after 3 years from its original due date
- E.g., Return for June 2022 (due in July 2022) will be time-barred after 31 July 2025
🔸 ITR Filing Deadline Extended – But Tax Payment Not
- ITR filing deadline for non-audit taxpayers = 15 September 2025
- But to avoid Section 234A/B/C interest, pay final tax by 31 July 2025
ROC (Companies & LLP) Annual Compliance
For FY ending 31 Mar 2025, with standard AGM by 30 Sep 2025 :
| Form / Act | Due Date |
|---|---|
| AGM (All companies except OPC) | By 30 September 2025 |
| ADT-1 (Auditor Appointment) | Within 15 days post-AGM → 15 October 2025 |
| AOC-4 (Financial Statements) | Within 30 days of AGM → 30 October 2025 |
| MGT-7 / MGT-7A(Annual Return) | Within 60 days of AGM → 29 November 2025 |
| DPT-3 (Return of Deposits) | Due 30 June 2025 |
| DIR-3 KYC (Director KYC) | Due by 30 September 2025 |
| MSME-1 (Half-yearly return) | 30 Apr 2025 & next by 31 Oct 2025 |
| CRA-4 (Cost Audit) | Within 30 days of report receipt |
| MGT-14 (Resolutions) | Within 30 days of passing |
Penalties are hefty—₹100 per day with no cap for late AOC-4/MGT-7 filings; director disqualification & legal consequences apply .
Stay alert this July! With so many deadlines and new restrictions kicking in, compliance is more important than ever. Whether you’re filing GST returns, TDS, or your income tax, follow the timeline to avoid unnecessary penalties.
🔔 Subscribe to CA Guruji on YouTube for daily updates, alerts, and tutorials on ITR, GST, TDS, and more!
Visit www.cagurujiclasses.com for practical courses
