“ Leadership is not a rank or position to be attained. Leadership is a service to be given.”
— Simon Sinek
Statutory and Tax Compliance Calendar for month of June 2026
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 – 30
No. of due dates- 18
Public Holiday/Festivals-
26 June 2026 Friday Muharram
News and Updates
ITR filing for AY 2026-27 is open
CBDT notified all ITR forms (ITR-1 to ITR-7) for AY 2026-27 on 30 March 2026. During May 2026 the e-filing portal progressively enabled online and offline (Excel) utilities — including ITR-2, which went live for both online and Excel-utility filing on 27 May 2026. The due date for non-audit taxpayers is 31 July 2026. Note that Budget 2026 introduced a staggered timeline for returns previously due on 31 July; practitioners should confirm the precise due date applicable to each form against the bare Finance Act 2026 and the relevant CBDT notification, as secondary sources differ on the ITR-1 cut-off.
GSTN advisory — new “Ship To GSTIN” field and E-Way Bill Closure feature
GSTN issued an advisory introducing a mandatory “Ship To GSTIN” field for Bill-To / Ship-To transactions, alongside a new voluntary E-Way Bill Closure feature. The changes were made available in the Sandbox testing environment for ERP networks, with live deployment into production scheduled by 15 June 2026. Businesses with ERP-integrated e-invoicing / e-way bill systems should test and update their software ahead of go-live.
CCFS 2026 — Companies Compliance Facilitation Scheme (MCA)
Notified vide MCA General Circular No. 01/2026, the Companies Compliance Facilitation Scheme, 2026 is a one-time amnesty window open from 15 April 2026 to 15 July 2026, allowing companies to regularise overdue annual filings (such as MGT-7, AOC-4, ADT-1) by paying only 10% of the additional fees (i.e., up to a 90% waiver). Key points for practitioners:
- The scheme grants immunity from penal action under Section 92 (Annual Return) and Section 137 (Financial Statements) only; it does not condone default in holding the AGM, which must be compounded separately.
- It covers pending filings including FY 2024-25, as it applies to relevant e-forms due on any date during the scheme period.
- For companies opting to strike off via STK-2 during the scheme, only 25% of the filing fee applies (subject to conditions).
- UDIN generation remains governed by ICAI norms and is not covered by the scheme; UDIN must be generated as per ICAI guidelines.
This is a strong client-outreach opportunity for any company carrying a backlog of annual filings. Verify the bare circular on mca.gov.in before filing.
Important link
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.
