June is one of the busiest months in the Indian compliance calendar. The first quarter typically closes on 30 June for most entities, which means GST payment for May, TDS/TCS deposit for May, and the first instalment of advance tax for the self-employed fall in the same fortnight. This guide walks you through every key due date in June 2026, the form or challan to use, and the late-fee consequences if you miss a deadline.

If you are a practising Chartered Accountant or a business owner managing your own compliances, bookmark this page — the dates below are the ones the income tax and GST portals will remind you about, but only if your profile is configured correctly.

Advance tax — first instalment (15 June)

Assessees liable to pay advance tax under Section 207 must remit 15% of the estimated full-year tax liability on or before 15 June 2026. The challan is Challan 280. Use the TAN-based deposit for TDS/TCS and the PAN-based deposit for advance tax.

Miss this date and the interest under Sections 234B and 234C starts compounding from 1 April itself — not from 16 June. A common mistake is treating the 15 June due date as a soft target; the department treats every missed instalment as a separate default.

GST payments — GSTR-3B for May (20 June)

Every registered taxpayer with monthly filing must file GSTR-3B for the month of May 2026 and pay the summarised tax liability by 20 June 2026. For QRMP taxpayers, the due date for the IFF (Invoice Furnishing Facility) is 13 June and the quarterly return is filed separately.

Late filing attracts a fixed fee of Rs 50 per day (Rs 20 for nil returns) under Section 47, capped at Rs 10,000 per return. There is also an interest liability of 18% per annum on the unpaid tax component. Use our free GST Late Fee Calculator to model the exact cost of a delay.

TDS/TCS deposit for May (7 June)

All TDS and TCS deducted or collected during May 2026 must be deposited by 7 June 2026 using Challan 281 (TDS/TCS) for non-government deductors. The TDS statement (Form 24Q/26Q/27Q) for the quarter ending 30 June is due by 31 July — separate from the deposit date.

If you are using the e-filing portal's "Pay TDS on Book Entry" feature, schedule the deposit before 6:30 PM IST on 7 June. NSDL typically stops accepting bank-fee-bearing entries 30 minutes before the close of business.

ROC filings for companies and LLPs

Companies and LLPs that closed their financial year on 31 March have a 30 / 60-day window for several event-based filings. While the annual AOC-4 (financial statements) and MGT-7 (annual return) are due later (within 60 and 60 days of the AGM, respectively), June is when most companies hold their AGM and trigger these deadlines.

Penalty matrix at a glance

  • Advance tax shortfall — interest under Section 234B/234C at SBI MCLR + 3%.
  • TDS late deposit — 1.5% per month under Section 220(2).
  • GSTR-3B late filing — Rs 50/day (Rs 20 for nil), capped at Rs 10,000.
  • AOC-4 / MGT-7 late filing — Rs 100/day per director (companies), capped at Rs 5 lakh.

What the ABMCO team helps with

If you would rather outsource the tracking, we provide a fixed-fee annual compliance retainer that includes this calendar customised to your entity type, monthly reminders via email and WhatsApp, and end-to-end filing for GST, TDS, and ROC. Browse the annual compliance service or contact our team to scope a retainer.

For one-off assistance with any of the June 2026 filings, our advance tax computation service and monthly GST return filing service are available on a per-engagement basis.