Multi-Regulatory Compliance Calendar — July 2026

July is dominated by the mid-month cluster on the 15th, which carries the entire NBFC quarterly-return set, the first AIF Quarterly Activity Report filed under SEBI's revised format, and a run of AIF PMLA and escrow-demat obligations that land on the same date. The month closes with the annual income tax return deadline for non-audit assessees, four separate quarterly TDS/TCS statements, and the Category III AIF NAV independence requirement. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Portfolio Managers, Custodians, Credit Rating Agencies, Listed Entities, Depositories), IFSC/FME, SEZ/STPI/EOU, RERA, and labour law that falls in July 2026.

To get a printable document of this calendar please click on this link if the link does not open please copy paste it in your browser https://ktmckzwwwtfvsphgktxq.supabase.co/storage/v1/object/public/media/2026/1784721289406-7-july.pdf

July 2026

05 July 2026 (Sunday)

• SEZ Monthly Performance Report (MPR) for June, 2026. Applicability: Units/Developers located in SEZ. Reference: Rule 22, SEZ Rules 2006 r.w. Form I
• Monthly report to SEBI (including vault specifications and related operational data) — by 5th of the following month. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter IV, Annexure N

07 July 2026 (Tuesday)

• Deposit of TDS/TCS for June, 2026 to the credit of Central Government — non-Government deductors. Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025
• Deposit of tax deducted/collected for June, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025
• ECB-2 Return for June, 2026 (External Commercial Borrowings). Applicability: Borrowers with outstanding External Commercial Borrowings. Reference: Master Direction — External Commercial Borrowings, Trade Credits and Structured Obligations
• NBS-6 (Monthly Return) for June, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [form numbering as per firm-supplied data; verify exact Master Direction paragraph against RBI text before relying on this citation]
• Monthly Return on Important Financial Parameters for June, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Maintenance and quarterly submission of complaint data, to be updated in the PPM annexure as well. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 17.4 (Fund Manager to Fund) — periodicity: 7 days from the end of quarter [source: firm's own AIF Cat I/II/III compliance tracker]

10 July 2026 (Friday)

• GSTR-7 for July, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for July, 2026. Applicability: E-commerce operators liable to collect TCS. Reference: Section 52, CGST Act 2017 r.w. Rule 67
• GST SRM-II (monthly return, pan masala/tobacco special procedure) for July, 2026. Applicability: Manufacturers of pan masala/tobacco products under special procedure. Reference: Notification 4/2024-CT r.w. Rule 162
• SEZ — Softex Export Realisation Form (SERF) for June, 2026. Applicability: IT/ITES units in SEZ engaged in service exports. Reference: STPI/SEZ administrative guidelines r.w. RBI reporting requirements
• STPI — Softex Export Realisation Form (SERF) for June, 2026. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly (indicative reporting date; actual per scheme documents). Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for June, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Quarterly report to clients (Annexure 5D format) — within 10 days from end of quarter. Applicability: SEBI-registered Portfolio Managers. Reference: SEBI Master Circular for Portfolio Managers dated 07-Jun-2024 [and 20-Mar-2023 base circular], Para 5.5.1

11 July 2026 (Saturday)

• GSTR-1 (outward supplies) for June, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59

13 July 2026 (Monday)

• GSTR-1/IFF (Invoice Furnishing Facility) for June, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for July, 2026. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for July, 2026. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

15 July 2026 (Wednesday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in May, 2026 — within 15 days from the due date of the Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025
• Annual Return on Foreign Liabilities and Assets (FLA Return) for FY 2025-26, based on unaudited financials. Applicability: Indian companies/LLPs/entities that have received FDI and/or made ODI in the previous year, including current year. Reference: Regulation 3.4, FEMA (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 [as per uploaded FEMA text]
• NBS-1 (Quarterly Return) for quarter ending June, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-2 (Quarterly Return) for quarter ending June, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-3 (Quarterly Return) for quarter ending June, 2026. Applicability: Deposit Taking NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-7 (Quarterly Supervisory Return) for quarter ending June, 2026. Applicability: NBFC-ND-SI (Non-Deposit Taking Systemically Important). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NDSI — 500cr Return (Quarterly) for quarter ending June, 2026. Applicability: Non-Deposit Taking Systemically Important NBFC, asset size above Rs.500 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Branch Information Return (Quarterly) for quarter ending June, 2026. Applicability: Non-Deposit Taking and Deposit Taking Systemically Important NBFC. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-11 (Quarterly Return) for quarter ending June, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-12 (Quarterly Return) for quarter ending June, 2026. Applicability: NBFC-Core Investment Company (CIC). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-13 (Quarterly Return) for quarter ending June, 2026. Applicability: All NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-14 (Quarterly Return) for quarter ending June, 2026. Applicability: NBFC-Peer to Peer Lending Platform (P2P). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-4A (Quarterly Return) for quarter ending June, 2026. Applicability: NBFC-Deposit Taking; NBFC-NDSI with asset size > Rs.500 crore; group NBFCs with combined asset size ≥ Rs.500 crore; NBFC-Factors; NBFC-CICs; NBFC-ND with asset size Rs.100-500 crore (excl. NBFC-NOFHCs). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NBS-4B (Monthly Return) for July, 2026. Applicability: Same NBFC classes as NBS-4A above. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• AIF Quarterly Activity Report for quarter ending June, 2026 — first report under the revised format, filed online on the SEBI Intermediary Portal. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
• Report on activity as an AIF to SEBI, quarterly, in the format hosted by industry associations — Indian Venture and Alternate Capital Association (IVCA) and Equalifi — on their websites. Applicability: AIF Category I/II/III. Reference: Master Circular, Para 15.1.1 (Fund Manager to SEBI) — periodicity: 15 calendar days from the end of each quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Limited Quarterly Activity Report. Applicability: AIF Category I/II/III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 (Investment Manager to SEBI) — periodicity: 15 calendar days from the end of each quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Furnish information on all purchases and sales of immovable property valued at fifty lakh rupees or more that is registered by the AIF, as applicable. Applicability: AIF Category I/II/III. Reference: PMLA Reporting — Immovable Property Transactions, Rule 3(F) r.w. Rule 8(3), PMLA Rules 2005 (Principal Officer to FIU-IND/Director) — periodicity: within 15 days of the end of the quarter [source: firm's own AIF Cat I/II/III compliance tracker]
• Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories) — periodicity: within 15 days from end of each month [source: firm's own AIF Cat I/II/III compliance tracker]
• Reporting of all cash transactions, including cross-border wire transfers. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director) — periodicity: within 15 days of the succeeding month [source: firm's own AIF Cat I/II/III compliance tracker]
• Corporate Governance Report (Quarterly). Applicability: All Listed Entities. Reference: Regulation 27(2), SEBI (LODR) Regulations 2015
• Indian Depository Receipt (IDR) Holding Pattern (Quarterly). Applicability: Listed entities with Indian Depository Receipts. Reference: SEBI (LODR) Regulations 2015 — IDR provisions
• Custodian Quarterly Report to SEBI (operational particulars, grievance redressal, investor charter disclosures, etc.) [exact day not specified in Master Circular text — illustrative mid-month date, verify]. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Para 6,
• PF (Provident Fund) payment for June, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [the 4 Labour Codes took effect 21-Nov-2025, but Central/State detailed Rules remain pending as of this build — existing Act mechanics remain operative during transition per savings clauses; final Rules expected ~Apr-2026 may change forms/thresholds mid-FY — verify before relying on this beyond mid-2026]
• ESIC (Employees' State Insurance) contribution payment for June, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition caveat as noted above]
• Quarterly Progress Report (QPR) for ongoing registered real estate projects [exact day varies by State RERA — MahaRERA illustrative shown, verify per applicable State RERA Rules]. Applicability: Real estate Promoters/Developers with projects registered under RERA. Reference: Section 11(3), Real Estate (Regulation and Development) Act 2016 r.w. State RERA Rules — date state-specific,

15 July 2026

• Maharashtra PTRC — Profession Tax return for July, 2026. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975 [source data lists this against "15-07-2026 Friday" while every other 15-07-2026 entry above is dated "Wednesday" — 15 July 2026 falls on a Wednesday, so the day-label on this entry appears to be a data-entry error rather than a separate date; verify against the Maharashtra PT return calendar before publishing]

18 July 2026 (Saturday)

• CMP-08 (statement-cum-challan) for quarter ending June, 2026. Applicability: Composition Scheme taxpayers. Reference: Section 10, CGST Act 2017 r.w. Rule 62

20 July 2026 (Monday)

• GSTR-3B for June, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for July, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

21 July 2026 (Tuesday)

• Statement of Grievance Redressal Mechanism (Quarterly). Applicability: All Listed Entities. Reference: Regulation 13(3), SEBI (LODR) Regulations 2015
• Shareholding Pattern (Quarterly). Applicability: All Listed Entities. Reference: Regulation 31, SEBI (LODR) Regulations 2015

22 July 2026 (Wednesday)

• GSTR-3B (quarterly) for quarter ending June, 2026 — Category X States. Applicability: QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep. Reference: Notification prescribing QRMP due dates, Rule 61

24 July 2026 (Friday)

• GSTR-3B (quarterly) for quarter ending June, 2026 — Category Y States. Applicability: QRMP taxpayers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Jammu & Kashmir, Ladakh, Chandigarh, Delhi. Reference: Notification prescribing QRMP due dates, Rule 61

30 July 2026 (Thursday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for June, 2026. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025
• SEZ — SOFTEX filing for software/IT services exported electronically in June, 2026. Applicability: Units in SEZ exporting software/IT services electronically. Reference: STPI/SEZ SOFTEX guidelines r.w. FEMA reporting norms
• STPI — SOFTEX filing for software/IT services exported electronically in June, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• STPI — Quarterly Progress Report (QPR) for quarter ending June, 2026. Applicability: Units registered with Software Technology Parks of India. Reference: STPI scheme guidelines under Foreign Trade Policy
• EOU — Quarterly Performance Report (QPR) for quarter ending June, 2026 [date inferred parallel to STPI cadence — exact day not specified in the uploaded Handbook of Procedures text; verify with jurisdictional Development Commissioner]. Applicability: Export Oriented Units (EOUs)/EHTP/STP/BTP units. Reference: Chapter 6, Foreign Trade Policy — Handbook of Procedures (Appendix 14-I-F/G)
• Quarterly portfolio disclosure to investors — within 1 month from end of the quarter. Applicability: FMEs in IFSC — non-retail/restricted schemes. Reference: Portfolio Disclosure provision, IFSCA (Fund Management) Regulations, 2022
• Audit Report under SEBI (Depositories and Participants) Regulations (Quarterly). Applicability: Depository (NSDL/CDSL), Depository Participants, Stock Brokers acting as DP, Custodians, RTAs, PMS (if DP activity involved). Reference: SEBI (Depositories and Participants) Regulations 2018

31 July 2026 (Friday)

• Return of income (ITR) for Tax Year 2025-26 — 'any other assessee' not covered by other categories. Applicability: Individuals/HUF/AOP/BOI not liable to audit and not carrying on business/profession. Reference: Section 263(1)(c) Table Sl.No.4, Income-tax Act 2025
• Quarterly TDS statement — Form No. 138 (salary deductions under Section 392, other than 392(7)) for quarter ending June, 2026. Applicability: All employers deducting TDS on salary. Reference: Rule 219(1)/(4) Table Sl.No.1, Income-tax Act 2025
• Quarterly TDS statement — Form No. 140 (non-salary deductions, resident deductees) for quarter ending June, 2026. Applicability: All deductors of non-salary TDS (resident deductees). Reference: Rule 219(1)/(4) Table Sl.No.3, Income-tax Act 2025
• Quarterly TDS statement — Form No. 144 (non-resident/RNOR deductees under Section 392(7)/393(2)/393(3)) for quarter ending June, 2026. Applicability: Deductors making payments to non-resident/RNOR deductees. Reference: Rule 219(1)/(4) Table Sl.No.2, Income-tax Act 2025
• Quarterly TCS statement — Form No. 143 (tax collected at source under Section 394(1)) for quarter ending June, 2026. Applicability: All collectors of TCS. Reference: Rule 219(1)/(4) Table Sl.No.4, Income-tax Act 2025
• Scheme Annual Report — annual report of accounts of each scheme (audited) and abridged summary, to be submitted to the Authority within 4 months from end of financial year. Applicability: Fund Management Entities (FMEs) in IFSC (GIFT City), for each scheme managed. Reference: Regulation 134, IFSCA (Fund Management) Regulations, 2022
• Quarterly Return for quarter ending June, 2026. Applicability: Non-deposit taking NBFCs with asset size of Rs.50 crore and above but less than Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Quarterly Return for quarter ending June, 2026. Applicability: NBFCs having overseas investment. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• NAV calculation independence and valuation requirement — Category III AIFs must ensure NAV calculation is independent from the fund management function, disclosed to investors at intervals not longer than a quarter (close-ended) or a month (open-ended); investments in unlisted securities and listed debt securities must be valued by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 23(3) — periodicity as stated: at intervals not longer than a month for open-ended funds [source: firm's own AIF Cat I/II/III compliance tracker; the source text for this entry includes a stray footnote-style marker ("182[Provided that...") carried over from the regulation extract — this looks like an unremoved citation artifact rather than substantive text and should be cleaned up before publishing; see note below]
• Quarterly Returns (TDS). Applicability: AIF Category I/II/III. Reference: Income Tax Act, 1961 — quarterly filing of TDS returns for tax deducted (Investment Manager to Income Tax Department) — periodicity: quarterly [source: firm's own AIF Cat I/II/III compliance tracker]
• Half-yearly Internal Audit report for half-year ending 30-June-2026, submitted to SEBI — within 2 months of receipt of audit report or 1 month from the CRA Board Meeting, whichever is later (illustrative date; actual date floats on receipt/Board meeting). Applicability: SEBI-registered Credit Rating Agencies (CRAs). Reference: SEBI Master Circular for Credit Rating Agencies, Chapter IV (Internal Audit for CRAs) r.w. Regulation 22, SEBI (CRA) Regulations 1999
• National Pension System (NPS) Trust — Annual Report of activities and audited accounts to PFRDA, not later than 31 July. Applicability: National Pension System Trust (narrow applicability — only if the firm advises the NPS Trust itself or its intermediaries). Reference: Regulation 4(3), PFRDA (National Pension System Trust) Regulations 2015

How We Help

July concentrates an unusual amount of risk into a single date — the 15th carries the full NBFC quarterly-return set alongside the first AIF Quarterly Activity Report under SEBI's revised format, several PMLA and escrow-demat obligations, and at least one entry with a clear data inconsistency in the underlying tracker. That's exactly the kind of month where a calendar alone isn't enough: knowing a date exists doesn't tell you whether three similarly-worded AIF filings are one obligation or three, or whether a "Friday" on a Wednesday is a typo worth chasing down before it becomes a missed filing. At Anuj Desai & Associates, we resolve these ambiguities against the primary source, reconcile overlapping reporting formats, and manage the filings themselves — AIF quarterly and PMLA reporting, NBFC returns, ITR and TDS/TCS statements, and the corrections that follow when a date or format changes mid-cycle. If you'd rather have this resolved and filed than just tracked, get in touch with our compliance desk.