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

All due dates at a glance

• 07 Jun 2027TDS/TCS deposit for May 2027
• 10 Jun 2027GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for May 2027
• 11 Jun 2027GSTR-1 for May 2027 (monthly filers)
• 13 Jun 2027IFF (optional B2B invoice upload) for May 2027
• 13 Jun 2027GSTR-5 and GSTR-6 for May 2027
• 15 Jun 2027Advance tax, first instalment (15% of estimated tax for tax year 2027-28)
• 15 Jun 2027Salary TDS certificates (Form 130, replacing Form 16) for tax year 2026-27
• 15 Jun 2027Non-salary TDS certificates (Form 131) for January-March 2027
• 15 Jun 2027PF and ESI contributions for May 2027
• 20 Jun 2027GSTR-3B for May 2027 (monthly filers)
• 25 Jun 2027PMT-06 GST payment for May 2027
• 30 Jun 2027DPT-3 return of deposits as at 31 March 2027
• 30 Jun 2027DIR-3 KYC for directors due in the three-year cycle

What is due in June 2027?

June combines the first instalment of the new tax year with certificate and MCA filings for the year just ended. For companies, the two MCA items are DPT-3, which reports deposits and outstanding receipts not treated as deposits, and DIR-3 KYC for directors.

Employers issue Form 130 to employees for tax year 2026-27, the first salary certificate under the new Act. Non-salary certificates in Form 131 for January-March 2027 also fall due around the middle of the month, once the May statements are processed.

June 2027 due date table

Every date below is the statutory deadline for June 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.

How does the new DIR-3 KYC cycle work?

Under G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026, directors no longer file DIR-3 KYC every year. Instead, KYC is filed once in every three consecutive financial years, by 30 June. Separately, a director must update KYC within 30 days if their mobile number, email address or residential address changes. A DIN whose KYC is not filed when due is deactivated until it is filed with a late fee, so check your cycle on the MCA portal before 30 June.

What does DPT-3 cover?

DPT-3 is filed by every company other than a government company. It reports deposits accepted and amounts received that are not deposits, such as loans from directors, advances against supplies and share application money pending allotment, as at 31 March 2027. Private companies with no such receipts often still file to record nil amounts. The figures must be audited by the statutory auditor where deposits are reported.