Several key tax compliance deadlines fall in June 2025. Taxpayers, banks, and government agencies must meet these to ensure smooth reporting and avoid penalties. These include deadlines for TDS/TCS payments, filing of GST returns, and issuance of tax certificates.
Here is a detailed overview of important tax dates to note for June 2025:
June 7, 2025
Deposit of TDS/TCS
Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for May 2025 must be deposited by this date.
June 10, 2025
Professional Tax (PT) Payment/Return
Employers need to pay professional tax and file the May 2025 PT return. Deadlines may vary by state.
June 11, 2025
GSTR-1 Filing (Monthly)
Taxpayers with monthly GST filing or turnover above ₹5 crore must file GSTR-1 for May 2025.
June 13, 2025
GSTR-5 Filing (Non-Resident Taxable Person)
Non-resident taxable individuals conducting business in India must file GSTR-5 for May 2025.
June 14, 2025
Issuance of TDS Certificates (Forms 16B, 16C, 16D)
Form 16B: TDS on purchase of immovable property.
Form 16C: TDS on rent paid by individuals or Hindu Undivided Families (HUF).
Form 16D: TDS on payments to contractors or professionals by individuals or HUFs (for tax deducted in April 2025).
June 15, 2025
Payment of First Installment of Advance Tax
All taxpayers, corporate and non-corporate, must pay the first advance tax instalment (15%) for FY 2025–2026.
June 15, 2025
Issuance of TDS Certificates (Form 16 & Form 16A)
Form 16: Employers must issue TDS certificates for salary deductions during FY 2024–2025.
Form 16A: Quarterly TDS certificates for non-salary deductions (interest, rent, professional fees) for the quarter ending March 31, 2025.
June 20, 2025
GSTR-5A Filing (OIDAR Services)
Non-resident providers of Online Information and Database Access or Retrieval (OIDAR) services must file GSTR-5A for May 2025.
June 30, 2025
Challan Statement for Specific TDS Sections
Taxpayers must provide challans and statements for TDS under Sections 194-IA (property transactions), 194-IB (rent payments by individuals/HUF), 194M (payments to contractors/professionals by individuals/HUF), and 194S (digital assets) for May 2025.
June 30, 2025
Furnishing Equalisation Levy Statement (Form-1)
Form-1 for the Equalisation Levy on goods and e-commerce supply/services for FY 2024–2025 must be submitted.
