Nexdigm

7 August 2025

Securities Transaction Tax - Due date for deposit of tax collected for the month of July 2025
Commodities Transaction Tax - Due date for deposit of tax collected for the month of July 2025
Declaration under sub-section (1A) of Section 206C of the Act to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of July 2025 in Form 27C
Due date for the deposit of Tax deducted/collected for the month of July 2025. However, all sums deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day, where tax is paid without production of an Income tax Challan

GSTR-7 for the month of July 2025 to be filed by persons liable to TDS
GSTR-8 for the month of July 2025 to be filed by E-Commerce Operators liable to TCS

GSTR-1 for the month of July 2025 to be filed by all registered taxpayers not under the QRMP scheme

GSTR-6 for the month of July 2025 to be filed by Input Service Distributors (ISDs)
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under the QRMP scheme for the month of July 2025 by taxpayers with aggregate turnover of up to INR 50 million
GSTR-5 for the month of July 2025 to be filed by Non-Resident Foreign Taxpayers

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June 2025 in Form 16B
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of June 2025 in Form 16C
Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of June 2025 in Form 16D
Due date for issue of TDS Certificate for tax deducted under Section 194S in the month of June 2025 in Form 16E

Statement regarding preliminary expenses incurred to be furnished under the provision to clause (a) of sub-section (2) of section 35D of the Act, by the assessee (if the due date of submission of return of income is 31 July 2025) in Form 3AF
Certificate to be issued by an accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if the due date of submission of return of income is 31 July 2025) in Form 10-IJ
Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if the due date of submission of return of income is 31 July 2025) in Form 10-IL
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July 2025
Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of July 2025 in Form 3BB
Monthly statement to be furnished by a recognized association in respect of transactions in which client codes have been modified after registering in the system for the month of July 2025 in Form 3BC
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 30 June 2025, in Form 16A

GSTR-5A for the month of July 2025 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services
GSTR-3B for the month of July 2025 is to be filed by all registered taxpayers not under the QRMP scheme

Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for the month of July 2025

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of July 2025 in Form 26QB
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of July 2025 in Form 26QC
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in the month of July 2025 in Form 26QD
Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in the month of July 2025 in Form 26QE
Annual Compliance Report on Advance Pricing Agreement (if the due date of submission of return of income is 31 July 2025) in Form 3CEF

Application for exercise of option under clause (2) of the Explanation to sub-section (1) of Section 11 of the Act (if the assessee is required to submit a return of income on 31 October 2025)) in Form 9A
Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of Section 10 or under clause (a) of sub-section (2) of Section 11 of the Act (if the assessee is required to submit return of income on 31 October 2025) in Form 10

Securities Transaction Tax - Due date for deposit of tax collected for the month of August 2025
Commodities Transaction Tax - Due date for deposit of tax collected for the month of August 2025
Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of August 2025 in Form 27C
Due date for deposit of Tax deducted/collected for the month of August 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan.

GSTR-7 for the month of August 2025 to be filed by persons liable to TDS
GSTR-8 for the month of August 2025 to be filed by E-Commerce Operators liable to TCS

GSTR-1 for the month of August 2025 by all registered taxpayers not under the QRMP scheme

GSTR-6 for the month of August 2025 to be filed by ISDs
Uploading B2B invoices using IFF under the QRMP scheme for the month of August 2025 by taxpayers with an aggregate turnover of up to INR 50 million
GSTR-5 for the month of August 2025 to be filed by Non-Resident Foreign Taxpayers

GSTR-5A for the month of August 2025 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services
GSTR-3B for the month of August 2025 is to be filed by all registered taxpayers not under the QRMP scheme