July 2025 Compliance Calendar: Income Tax, TDS, GST & More Deadlines

TDS/TCS CERTIFICATE ISSUANCE

INCOME TAX & RELATED COMPLIANCES

OTHER COMPLIANCES

GST COMPLIANCE

RELEVANT UPDATES:

Processing of ITRs for AY 2023–24 Extended
Valid ITRs not processed under Section 143(1) due to lapse in time limit will now be processed by 30th November 2025. (Order dated 09.06.2025)

Relaxation for Delayed Returns u/s 119(2) (b)
Valid delayed ITRs filed till 31.03.2024 (under condonation) to be processed by 31st March 2026. (Circular 07/2025)

TDS Exemption for IFSC Units
No TDS to be deducted u/s 197A (1F) on payments to IFSC units effective 1st July 2025. (Notification No. 67/2025)

Amendment to India-Oman DTAA
Protocol notified; new provisions effective from FY starting 1st April 2025. (Notification No. 69/2025)

DIN Not Required on GST Portal Documents
Documents with Reference Number (RFN) generated via portal need no DIN. (Circular No. 249/06/2025)

Auto-Populated GSTR-3B Liabilities Now Non-Editable
Effective July 2025 period (return filed in August). Corrections must be made through GSTR-1A. (Advisory dated 07/06/2025)

QRMP Refund Filing Validation Fixed
System issue with IFF invoices resolved. Refunds now allowed for eligible GSTR-3B filed data. (Advisory dated 10/06/2025)

Amnesty Scheme Issues Addressed
Alternate filing steps provided for taxpayers facing issues under Section 128A (SPL-01/SPL-02 forms). (Advisory dated 11/06/2025)

E-Way Bill 2.0 Launch from 1st July 2025
Real-time sync & improved functionality across platforms to be rolled out. (Advisory dated 16/06/2025)

IMS Rejected Records Correction
Guidance issued for handling inadvertently rejected records via GSTR-1A or amendments. (Advisory dated 19/06/2025)

OTHER DUE DATES INCLUDE:

1. Invoice Furnishing Facility (IFF) - An optional facility for QRMP taxpayers to upload B2B invoices monthly.
2. RFD-10: Refund application for UIN holders, which is to be filed within two years from the end of the quarter in which the supply was received.
3. Foreign Liabilities & Assets Annual Return (FLA) to be filed by companies receiving FDI and/or made overseas investment in any of the previous year(s) or current year is due on 15th July 2025.

If you're finding it tough to juggle all the dates, let TaxOSmart take that off your plate. Our smart compliance tools and reminders are built to help you stay on top of your calendar—accurately and effortlessly.
If you’d like a broader view of what’s ahead, don’t miss our Tax Compliance Calendar FY 2025-26 it’s your month-by-month guide to staying on track all year.

DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.