“ As you start to walk on the way, the way appears.”
— Rumi
Statutory and Tax Compliance Calendar for month of July 2025
This article compiles due-dates for GST, Income Tax, ESI, PF Acts, and Companies Act compliances with a primary focus on Individuals, Professionals, and SME Businesses.
These due-dates are subject to extensions based on stakeholder representations and circumstances. We will notify you as soon as any due-dates are extended.
In accordance with applicable laws and regulations, colour coding is employed for better understanding.
Total days – 31
No. of due dates- 11
Public Holiday/Festivals- 1
6 July 2025, Sunday Muharram or Ashoora
News and Updates
- MCA Rules Effective 14 July 2025 As per the Companies (Accounts) Second Amendment Rules, 2025:
Companies must include in their Board’s Report:
Number of POSH complaints received, disposed, and pending > 90 days.
A declaration of compliance with the Maternity Benefit Act, 1961.
Employee count by gender (male, female, transgender).
AOC-1 and AOC-2 filings must be done electronically (e-Forms).
When filing AOC-4, companies must attach PDF extracts of the Board’s Report and Auditors’ Report (standing alone and consolidated) as well as signed financials in XBRL format.
- MCA21 V3 Portal Update: Launch of Final Set of 38 Company Forms
The Ministry of Corporate Affairs (MCA) will launch the final set of 38 company forms-including 13 Annual Filing and 6 Audit/Cost Audit forms-on 14th July 2025 at 12:00 AM via the MCA21 V3 portal.
Key Updates for Stakeholders:
- V2 Portal Discontinuation: Company e-filings on the V2 portal disabled from 18th June 2025 (12:00 AM). Ensure all SRNS are cleared of pending payment/resubmission before this date.
- Offline Payments Halted: “Pay Later” offline payment mode in V2 disabled from 8th June 2025 (12:00 AM). Only online payments (Credit/Debit Card, Net Banking) will be accepted thereafter.
- V3 Downtime Notice: The V3 portal will be unavailable from 9th July (12:00 AM) to 13th July 2025 (11:59 PM). Plan filings and resubmissions accordingly, as no fee waivers or resubmission extensions will be granted for deadlines falling in this period.
- User ID and DSC Setup: Stakeholders must ensure their User ID is created/upgraded/merged under the Business User category on V3 and that the Digital Signature Certificate (DSC) is properly associated.
- Pending SRNS: SRNS with status ‘Pending for upload of Investor details’ or ‘Pending for Subsidiary Details’ must be completed using the MCA portal’s upload services by 17th June 2025, failing which they will be marked as NTBR (Not to be Registered).
This calendar is prepared for the benefits of clients and well-wishers of M/s Kanhaiya Gautam and Associates, Chartered Accountants. This should not be used as substitute for professional advice. Best efforts are placed to compile these due dates, still we would appreciate if you draw our attention to any inaccuracy.
