June

Event Date

Act

Applicable Form

Obligation

Challan No. ITNS-281

"Payment of TDS/TCS of May. 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."

Return of External Commercial Borrowings for May.

Goods and Services Tax

Monthly Return by Tax Deductors for May.

Goods and Services Tax

Monthly Return by e-commerce operators for May.

Goods and Services Tax

Monthly Return of Outward Supplies for May.

Goods and Services Tax

Monthly Return by Non-resident taxable person for May.

Goods and Services Tax

Monthly Return of Input Service Distributor for May.

Goods and Service Tax

Optional Upload of B2B invoices, Dr/Cr notes for May under QRMP scheme.

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

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 April.

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

Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in April.

Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADAD cases).

Issue of Salary TDS Certificates for FY 23-24.

Issue of TDS Certificates for Q4 of FY 23-24

Details of Deposit of TDS/TCS of May by book entry by an office of the Government.

Payment of ESI for May

Electronic Challan cum Return (ECR)

E-Payment of PF for May.

Goods and Services Tax

Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).

Goods and Service Tax

Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.

Goods and Service Tax

Deposit of GST of May under QRMP scheme.

Goods and Services Tax

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

Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.

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 24-25, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)

Deposit of TDS on Virtual Digital Assets u/s 194S for May.

Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2023-24 .

Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc.

Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc.

Equalisation Levy

Efiling of Annual Statement of Equalisation Levy for 2023-24. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)

Foreign Trade Policy

Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.

Updation of Nomination details or express opting out in Demat/Trading/Mutual fund accounts to avoid deactivation.

Annual Return of Deposits by Companies other than NBFCs for FY 23-24.

Director’s Disclosure of Interest and Non-disqualification by Companies.

Holding of Board Meeting by Companies for Q1 .

Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.

Deposit of TDS u/s 194-IA on payment made for purchase of property in May.

Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.