GST Compliance Calendar for June 2025 has been formulated with the aim to help businesses, tax practitioners, and individuals keep track of all compliance dates under the GST.
It comprises return filling deadlines for ordinary taxpayers, composition scheme holders, Input Service Distributors (ISDs), e-commerce operators, TDS/TCS deductors, and non-resident taxpayers.
Refer to this calendar while organizing your tax returns and preventing late, potentially disastrous deadlines.
| Due Date | Form | Applicable To | Compliance Description |
| 10th June 2025 | GSTR-7 | Persons required to deduct TDS under GST | Monthly return for TDS deducted in May 2025 |
| 10th June 2025 | GSTR-8 | E-commerce operators | Monthly return for TCS collected in May 2025 |
| 11th June 2025 | GSTR-1 (Monthly) | Registered taxpayers with turnover > ₹5 crore or who opted for monthly filing | Outward supplies for May 2025 |
| 13th June 2025 | IFF (Invoice Furnishing Facility) | Quarterly GSTR-1 filers (under QRMP scheme) | Optional reporting of B2B invoices for May 2025 |
| 13th June 2025 | GSTR-6 | Input Service Distributors (ISD) | Details of ITC received and distributed for May 2025 |
| 20th June 2025 | GSTR-3B (Monthly) | Regular taxpayers | Summary return and payment of tax for May 2025 |
| 20th June 2025 | GSTR-5 | Non-resident taxable persons | Monthly return for May 2025 |
| 20th June 2025 | GSTR-5A | OIDAR service providers (online services from abroad) | Monthly return for May 2025 |
| 22nd June 2025 | GSTR-3B (QRMP) | Taxpayers under QRMP scheme (States in Group A*) | Summary return with payment via PMT-06 for May 2025 |
| 24th June 2025 | GSTR-3B (QRMP) | Taxpayers under QRMP scheme (States in Group B*) | Summary return with payment via PMT-06 for May 2025 |
| 30th June 2025 | CMP-08 | Composition scheme taxpayers | Quarterly statement-cum-payment for Apr–Jun 2025 |
State Groupings for QRMP Due Dates
| Group | States/UTs |
| Group A (Due 22nd) | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep |
| Group B (Due 24th) | Jammu & Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha |
Delay in filing returns attracts late fee (₹50 per day for GSTR-3B; ₹20 per day if NIL return) and 18% per annum interest on tax payable.
GSTR-2B: Auto-generated Input Tax Credit (ITC) statement is usually available on or around the 14th of each month.
PMT-06: Taxpayers under QRMP scheme must pay tax for May using challan PMT-06 by the due date, even if GSTR-3B is filed quarterly.
Annual Return Filing: GSTR-9 and GSTR-9C for FY 2024-25 is not due in June but records should be updated for timely filing later.
Read More: Consolidated SCN For Multiple FYs; Justified? Case Digest
