July 5

FEMA

Consolidated list of all the BOs/LOs/ POs opened and closed by them during a month for which a UIN has been granted by RBI

Form: Form - Part III (Annex II) See: Master Direction - Under FEMA Act

Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by them during a month

July 7

Income Tax

Securities Transaction Tax - Due date for deposit of tax collected during any calendar month

See: Section 100 - Rule 5 - Rule 5A - Rule 6

The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.

July 7

Income Tax

Commodities Transaction Tax (CTT) - Due date for deposit of tax collected during any calendar month

See: Rule 5 - Section 119

The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.

July 7

Income Tax

Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)

Form: Challan Form ITNS 281 See: Rule 30(2)

July 7

Income Tax

Monthly payment of TCS u/s 206C (other than government assessee)

Form: Challan Form ITNS 281 See: Rule 37CA

July 7

Income Tax

Quarterly payment of TDS for payments u/s 192, 194A, 194D or 194H with the prior approval of the Joint Commissioner

Form: Challan Form ITNS 281 See: Rule 30(3)

July 7

Income Tax

Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.

Form: Form No. 27C See: Rule 37C

July 7

Equalisation Levy

Collection and recovery of equalisation levy on specified services

Form: Challan No. 285 See: Section 166

Equalisation levy so deducted during any calendar month in shall be paid by every assessee to the credit of the Central Government by the seventh day of the month immediately following the said calendar month.

July 7

FEMA

Details of remittances made by NRO account

Form: Form Part VI of Annex - I See: Master Direction - Under FEMA Act

Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.

July 7

FEMA

Reporting of actual transactions of External Commercial Borrowings (ECB)

Form: Form ECB 2 See: Master Direction - Under FEMA Act

This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.

July 10

FEMA

Resident Deposits-Comprehensive Single Return (NRD-CSR)

Form: Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act

Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.

July 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

July 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

July 10

FEMA

Statement on Guarantee/ Letter of Undertaking/ Letter of Comfort issued by AD banks in respect of Trade Credit each quarter end

Form: Trade Credit Part V - Annex IV See: Master circular - Master direction - under FEMA Act

AD banks are required to furnish data on issuance of guarantees/LoUs/LoCs by all its branches, in a consolidated statement, at quarterly intervals

July 10

FEMA

Form for reporting of details of Trade Credit

Form: Form Trade Credit (TC) See: Master Direction - Under FEMA Act - Master Circular

July 10

GST

TDS - Return for Tax Deducted at Source

Form: GSTR - 7 See: Rule 66 - Section 51

Every registered person required to deduct tax at source under section 51

July 10

GST

TCS - Statement for tax collection at source

Form: GSTR - 8 See: Rule 67 - Section 52

July 10

FEMA

Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Monthly)

Form: Form - Return Code R132 See: Master Direction - Under FEMA Act

July 11

GST

Details of outward supplies of goods or services [ For the Turnover exceeding 5 Cr or opted to file monthly return ]

Form: GSTR - 1 See: Rule 59 - Section 37 - Notification no. 83/2020

According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.

July 13

GST

Return by non-resident taxable person

Form: GSTR - 5 See: Rule 63 - section 27 - Section 39(5)

Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.

July 13

GST

Details of outward supplies of goods or services [ Opted for quarterly filling as per QRMP scheme ]

Form: GSTR 1 See: Section 37 - Rule 59 - Notification 83/2020

According to Section 37, the due date is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.

July 13

GST

ISD - Return for input service distributor

Form: GSTR - 6 See: Rule 65 - Section 20

Every Input Service Distributor.

July 15

FEMA

Updated List of Sub Agents, Overseas Principal-Indian Agent wise

Form: Overseas Principal-Indian Agent wise list of sub-agents (MTSS) - Part I- Annex XV See: Master Direction - Under FEMA Act

Indian Agents should forward a full updated list (names and addresses and their location) of their Sub Agents by e-mail, in excel format, in soft form, to the concerned FED Regional Office, whenever they appoint/ remove any Sub Agent. Indian Agents who are non-bank Authorised Category- II / FFMC shall submit the same in the APConnect application.

July 15

FEMA

Quarterly statement of the quantum of remittances received (MTSS)

Form: MTSS Qtly Statement Part I - Annex XVI See: Master Direction - Under FEMA Act

To be submitted by the Indian Agents through Centralised Information Management System (CIMS) (URL: https://sankalan.rbi.org.in) within 15 days from the close of the quarter to which it relates. In case no remittance was received during a quarter, a ‘NIL’ report shall be submitted.

July 15

FEMA

Statement showing inflows of foreign currency through Exchange Houses during the quarter ended

Form: E-statement - RDA Sataement See: Master Direction - Under FEMA Act

This quarterly statement on total remittances received every quarter is required to be submitted using the eXtensible Business Reporting Language (XBRL) system(https://secweb.rbi.org.in/orfsxbrl/) before 15th of the succeeding month to which the quarter relates.

July 15

FEMA

Annual return on Foreign Liabilities and Assets (FLA)

Form: Form No. FLA Return See: Regulation 4

July 15

FEMA

Monthly Report to be submitted by the AD-Category II for the every month

Form: Monthly Report by the AD-Category II See: Section 10

July 15

Income Tax

Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of trading in derivatives in which client codes been modified after registering in the system.

Form: Form No. 3BB See: Rule 6DDA - Section 43(5)(d)

A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.

July 15

Income Tax

Due date for furnishing statement in Form No. 3BC by a recognised association in respect of trading in commodities in which client codes have been modified after registering in the system.

Form: Form no. 3BC See: Rule 6DDC - Section 43(5)(e)

A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.

July 15

Income Tax

Furnishing quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 80LA(1A), in respect of remittances, made for the each quarter of financial year.

Form: Form 15CD See: Section 80LA - Rule 37BB

Deductions u/s 80LA(1A) in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.

July 15

Income Tax

Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident

Form: Form 49BA See: Rule 114AAB

July 15

Income Tax

Issuance of certificate of tax deducted at source under section 194S

Form: Form No. 16E See: Section 194S - Rule 31(3D)

July 15

Income Tax

Issuance of certificate of tax deducted at source under section 194M

Form: Form No. 16D See: Section 194M - Rule 31(3C)

July 15

Income Tax

Issuance of certificate of tax deducted at source under section 194IB

Form: Form No. 16C See: Section 194IB - Rule 31(3B)

July 15

Income Tax

Issuance of certificate of tax deducted at source under section 194IA

Form: Form No. 16B See: Section 194IA - Rule 31(3A)

July 15

Income Tax

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for each quarter during the financial year.

Form: Form No. 15CC See: Rule 37BB

July 15

Income Tax

Furnishing TDS/TCS Book Adjustment Statement by an office of the Government

Form: Form No. 24G See: Rule 30 - Rule 37CA

July 15

Income Tax

Quarterly submission of copy of declaration forms received from deductee by the deductor for non deduction of TDS u/s 197A before the Chief Commissioner or Commissioner

Form: Form 15G and Form 15H See: Rule 29C - Not. No. 9/2016

July 15

PF ESI

Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)

In case of delay, interest will be charged from 16th day.

July 15

PF ESI

Monthly - Payment of ESI Contribution for the previous month

The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.

July 15

PF ESI

Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.

July 15

PF ESI

Monthly - EPF - Return of member leaving service during the previous month

July 15

PF ESI

Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.

July 15

PF ESI

Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month

July 15

Income Tax

Quarterly Statement of collection of tax at source (TCS)

Form: Form No. 27EQ See: Section 206C - Rule 31AA

July 18

GST

Quarterly statement for registered person opting for composition levy

Form: CMP-08 See: Rule 62 - Section 39(2) - Section 10

A registered person paying tax under the provisions of section 10

July 20

GST

OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Form: GSTR - 5A See: Rule 64 - Section 14

Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person

July 20

GST

Details of Outward Supplies and inward supplies and payment of Tax [ Monthly Return ]

Form: GSTR - 3B See: Rule 61 - Section 37 - Section 38

July 22

GST

Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]

Form: GSTR 3B See: Rule 61 - Section 37 - Section 38

This due date is applicable to Registered persons whose principal place of business is in the States of 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, Andaman and Nicobar Islands or Lakshadweep.

July 24

GST

Details of Outward Supplies and inward supplies and payment of Tax [ Each quarter Return ]

Form: GSTR 3B See: Rule 61 - Section 37 - Section 38

This due date is applicable to Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

July 25

PF ESI

Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.

July 30

Income Tax

Challan cum statement on transfer of certain immovable property other than agricultural land

Form: Form No.26QB See: Section 194IA - Rule 30(2A) - Rule 31(3A) - Rule 31A(4A)

July 30

Income Tax

Quarterly issuance of Certificate of collection of tax at source (TCS)

Form: Form No. 27D See: Rule 37D

July 30

Income Tax

Challan cum statement on payment of rent by certain individuals or Hindu undivided family

Form: Form No. 26QC See: Section 194IB - Rule 30(2B) - Rule 31(3B) - Rule 31A(4B)

July 30

Income Tax

Challan cum statement on payment of certain sums by certain individuals or Hindu undivided family

Form: Form No. 26QD See: Section 194M - Rule 30(2C) - Rule 31(3C) - Rule 31A(4C)

July 30

Income Tax

Furnishing of challan cum statement by specified person in respect of tax deducted on payment on transfer of virtual digital asset

Form: Form No. 26QE See: Section 194S - Rule 30(2D) - Rule 31A(4)

July 31

Income Tax

Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending.

Form: Form No. 26QF See: Section 194S - Rule 31A(1)/(4E)

July 31

Income Tax

Furnishing a form for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body when arrears or in advance receipt of salary

Form: Form No. 10E See: Section 89(1) - Rule 21AA

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnishing Form for Opting for taxation of income by way of royalty in respect of Patent

Form: Form 3CFA See: Section 115BBF - Rule 5G

if due of submission of return of income is July 31 or October 31.

July 31

Income Tax

For claiming deduction u/s 80RRB(2) furnishing certificate in form, along with return of income.

Form: Form no. 10CCE See: Section 80RRB - Rule 19AD

If due date od submission if return of income is July 31, or October 31.

July 31

Income Tax

For claiming deduction u/s 80QQB(3) furnishing certificate in form, along with return of income.

Form: Form No. 10CCD See: Section 80QQB - Rule 19AC

If due date of submission of return of income is July 31, or October 31.

July 31

Income Tax

Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U

Form: Form 10IA See: Section 80DD - Section 80U - Rule 11A

if due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

A resident individual whose total income includes: (a) Income from Salary/ Pension; or (b) Income from One House Property (including cases where loss is brought forward from previous years); or (c) Income from Other Sources (including Winning from Lottery and Income from Race Horses) (d) Agricultural income more than Rs 5000. (e) Total Income more ₹ 50 lakhs

Form: ITR 2 See: Section 139 - Rule 12(1)(c)

July 31

Income Tax

In the case of a person being an individual or a Hindu undivided family, who is a resident other than not ordinarily resident, or a firm, other than LLP firm, such resident deriving income under the head “Profits or gains of business or profession.

Form: ITR 4 See: Section 139 - Rule 12(1)(ca)

Such drive income is computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income, be in Form SUGAM (ITR-4).

July 31

Income Tax

A resident individual whose total income includes: (a) Income from Salary/ Pension; or (b) Income from One House Property (excluding cases where loss is brought forward from previous years); or (c) Income from Other Sources (excluding Winning from Lottery and Income from Race Horses) (d) Agricultural income up to Rs 5000. (e) Total Income upto ₹ 50 lakhs

Form: ITR 1 See: Section 139 - Rule 12(1)(a)

July 31

Income Tax

Deposit of Income Tax - Self-assessment tax

Form: ITNS - 280 See: Section 140A

July 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) on salary u/s 192 for the quarter ending June 30,September 30 or December 31

Form: Form No. 24Q See: Rule 31A

July 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident for the quarter ending June 30,September 30 or December 31

Form: Form No. 27Q See: Rule 31A

July 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of all other deductees for the quarter ending June 30,September 30 or December 31

Form: Form No. 26Q See: Rule 31A

July 31

Income Tax

Quarterly return of non -deduction at source by a banking company from interest on deposit in respect of the quarter ending

Form: Form 26QAA See: Section 206A(1) - Rule 31ACA

July 31

Income Tax

For persons including companies whether or not registered under section 25 of the Companies Act required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.

Form: ITR 7 See: Rule 12(1)(g) - Section 139

If assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s).

July 31

Income Tax

Furnishing Certificate of accountant along with return (i.e. ITR) in respect of compliance to the provisions of clause (23FE) of section 10 by the notified Pension Fund.

Form: Form 10BBC See: Section 10(23FE) - Rule 2DB

If due date of submission of return of income is July 31 or October 31

July 31

Income Tax

Furnishing statement of eligible investment received along with return of income.

Form: Form 10BBD See: Section 10(23FE) - Rule 2DCA

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnishing of annual statement of exempt income under section 10(23FF) by specified fund under section 10(4D) (i.e. being a category-III AIF).

Form: Form 10II See: Section 10(23FF) - Rule 2DD

If due date of submission of return of income is July 31 or October 31.

July 31

Transfer Pricing

Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area.

Form: From 10FC See: Section 94A - Rule 21AC

For the purpose of any payment made to any financial institution located in a notified jurisdictional area shall be allowed under this Act, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee. if due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnished annual Statement of Exempt Income under rule 21AJA(2) and taxable income under rule 21AJAA(2) by specified fund.

Form: Form 10IK See: Section 10(4D) - Section 115AD - Rule 21AJA - Rule 21AJAA

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Option to exercise under Rule 21AAA(1) for the taxation of income derived from a retirement benefit account held in a notified country, available to the specified individual.

Form: Form 10EE See: Section 89A - Rule 21AAA

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnish certificate of foreign inward remittance

Form: Form 10H See: Rule 29A

Certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.

July 31

Income Tax

Furnishing the annual statement of exempt income under section 10(4D) of the Income-tax Act, 1961.

Form: Form 10IG See: Section 10(4D) - Rule 21AI - Rule 21AIA

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnishing the annual statement of income eligible for concessional taxation by specified fund under section 115AD of Income Tax Act, 1961

Form: Form 10IH See: Section 115AD - Rule 21AJ

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Income attributable to assets located in India under section 9 of the Income-tax Act, 1961

Form: Form 3CT See: Section 9 - Rule 11UC

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Furnishing details of amount attributed to capital asset remaining with the specified entity.

Form: Form 5C See: Section 45 - Rule 8AB

if due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

In the case of a person being an individual or a Hindu undivided family and having income under the head business or profession.

Form: ITR 3 See: Section 139 - Rule 12(1)(d)

If any individual or Hindu undivided family referred to in clause (a)(i.e. ITR 1) or clause (c)(i.e. ITR 2) or clause (ca)(i.e. ITR 4) of rule 12(1) does not fulfill the condition.

July 31

Income Tax

In the case of a person not being an individual or a Hindu undivided family or a company or a person or Person filling ITR 7.

Form: ITR 5 See: Section 139 - Rule 12(1)(e)

July 31

Income Tax

Intimate the details by Pension Fund in respect of each investment made by it in India during the quarter within one month from the end of the quarter

Form: Form No. 10BBB See: Section 10(23FE) - Rule 2DB

July 31

Income Tax

Form of particular furnished for the claiming deduction u/s 10A(1B)(b) is to be allowed and credited to a reserve account to be created and utilised for the purposes of the business in respect of acquiring new machinery or plant.

Form: Form No. 56FF See: Section 10A - Rule 16DD

If due date of submission of return of income is July 31 or October 31

July 31

Income Tax

Declaration form to be fled by the assessee claiming deduction under section 80GG in respect of rent

Form: Form 10BA See: Section 80GG - Rule 11B

If due date of submission of return of income is July 31 or October 31.

July 31

Income Tax

Application for exercise of option under of section 115BAC(6)(i) or withdrawal of option under the proviso to section 115BAC(6) of the Income-tax Act, 1961

Form: Form No. 10IEA See: Section 115BAC - Rule 21AGA

If due date of submission return of income is July 31, or October 31.

July 31

Income Tax

Application for exercise of option under section 115BAD(5) [i.e cooperative societies] of the Income-tax Act, 1961

Form: Form No. 10IF See: Section 115BAD(5) - Rule 21AH

If due date of submission of return of income is July 31, or October 31.

July 31

Income Tax

Form of report of accountant to be furnished under section 80LA(3) of income tax act, 1961

Form: Form No. 10CCF See: Section 80LA - Rule 19AE

If due date of submission of return of income if July 31 or October 31. No deduction under this section shall be allowed unless the assessee furnishes along with the return of income.

July 31

Income Tax

​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for each quarter ending​

Form: Form II See: Section 10(23FE)