Compliance calendar July 2027: GST, TDS, ROC and labour due dates for companies and LLPs

All due dates at a glance

• 07 Jul 2027TDS/TCS deposit for June 2027
• 10 Jul 2027GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for June 2027
• 11 Jul 2027GSTR-1 for June 2027 (monthly filers)
• 13 Jul 2027GSTR-1 for the April-June 2027 quarter
• 13 Jul 2027GSTR-5 and GSTR-6 for June 2027
• 15 Jul 2027PF and ESI contributions for June 2027
• 15 Jul 2027Annual Return on Foreign Liabilities and Assets (FLA) to RBI
• 18 Jul 2027CMP-08 statement and tax payment for the April-June 2027 quarter
• 20 Jul 2027GSTR-3B for June 2027 (monthly filers)
• 22 Jul 2027GSTR-3B for the April-June 2027 quarter (QRMP, Category 1 states)
• 24 Jul 2027GSTR-3B for the April-June 2027 quarter (QRMP, Category 2 states)
• 31 Jul 2027Quarterly TDS statements for April-June 2027 (Forms 138, 140, 144) and TCS statement (Form 143)
• 31 Jul 2027Income tax return for tax year 2026-27, assessees without business income and not requiring audit

What is due in July 2027?

July 2027 marks the first return season under the Income-tax Act, 2025. Income earned in tax year 2026-27 (April 2026 to March 2027) is reported in the new return forms, and the term 'tax year' replaces the old assessment year and previous year.

For businesses, the main obligations are the April-June quarterly filings for GST, TDS and TCS, plus the RBI's annual FLA return for any company that has received FDI or made overseas investment.

July 2027 due date table

Every date below is the statutory deadline for July 2027 as verified on 31 October 2026. Authorities often extend deadlines close to the due date; where CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC announces an extension, the extended date applies instead.

Who files the FLA return?

Every Indian company, LLP and other specified entity that has received foreign direct investment or made overseas direct investment in the current or any earlier year, and holds such liabilities or assets on 31 March, files the FLA return on RBI's FLAIR portal by 15 July. It is required even if no fresh investment came in during the year. Entities with audited accounts not ready by then file on unaudited figures and revise later.

Which return deadlines apply for tax year 2026-27?

Under the schedule announced with the Income-tax Act, 2025 and the Finance Act, 2026, individuals and others without business income file by 31 July. Non-audit business and professional taxpayers, including partners of such firms, have until 31 August. Audit cases file by 31 October and transfer-pricing cases by 30 November. Revised returns are allowed up to 12 months from the end of the tax year, that is 31 March 2028.