Multi-Regulatory Compliance Calendar — June 2026

June brings the first advance tax instalment of the new tax year, the 75-day debenture trustee certification cluster for the half-year ended March 2026, STPI/EOU annual performance reports, and a run of AIF, InvIT, REIT, and RTA obligations that all land inside the same fortnight. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Debenture Trustees, RTAs, InvITs, REITs), SEZ/STPI/EOU, corporate law, and labour law that falls in June 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/2026/1784721277522-6-june.pdf

June 2026

05 June 2026 (Friday)

• SEZ Monthly Performance Report (MPR) for May, 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 June 2026 (Sunday)

• Deposit of TDS/TCS for May, 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 May, 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 May, 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 May, 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 May, 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]

10 June 2026 (Wednesday)

• GSTR-7 for June, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for June, 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 June, 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 May, 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 May, 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 May, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

11 June 2026 (Thursday)

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

13 June 2026 (Saturday)

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

14 June 2026 (Sunday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in April, 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
• Reply to the trustee/sponsor for comments on Compliance Test Report (CTR). Applicability: AIF Category I/II/III. Reference: Master Circular, Para 15.2.3 (Fund Manager to Trustee/Trust/Sponsor, where the AIF is set up other than as a trust) — periodicity: 15 days from date of receipt of such observations/comments [source: firm's own AIF Cat I/II/III compliance tracker]
• Half-yearly certificate by statutory auditor certifying security cover and covenant compliance for half-year ending 31-March-2026 — within 75 days of half-year end, to be uploaded on the system. Applicability: SEBI-registered Debenture Trustees (and Issuers of listed debt securities). Reference: SEBI Master Circular for Debenture Trustees, Chapter on Periodic Monitoring of Security Cover and Covenants
• Net worth certificate of guarantor, where debt securities are secured by personal guarantee — half-yearly, within 75 days of half-year ending 31-March-2026. Applicability: SEBI-registered Debenture Trustees. Reference: SEBI Master Circular for Debenture Trustees, Chapter on Periodic Monitoring of Security Cover and Covenants
• Valuation report and title search report for immovable/movable secured assets — annual, within 75 days of FY end 31-March-2026. Applicability: SEBI-registered Debenture Trustees. Reference: SEBI Master Circular for Debenture Trustees, Chapter on Periodic Monitoring of Security Cover and Covenants
• Details of debenture issues handled by Debenture Trustee and their status — half-yearly, within 75 days of half-year ending 31-March-2026, Table 4 of Annex-VIIA. Applicability: SEBI-registered Debenture Trustees. Reference: SEBI Master Circular for Debenture Trustees, Chapter on Periodic Monitoring of Security Cover and Covenants

15 June 2026 (Monday)

• First instalment of advance tax (not less than 15%) for Tax Year 2027-28. Applicability: All assessees liable to pay advance tax (Section 404 — liability where tax payable ≥ Rs.10,000). Reference: Section 408(1) Table Sl.No.1, Income-tax Act 2025
• Certificate of tax deducted on salary (Form No. 130) for Tax Year 2025-26 — by 15th June of the FY immediately following the tax year. Applicability: All employers deducting TDS on salary. Reference: Rule 215(1) Table Sl.No.1, Income-tax Act 2025
• NBS-4B (Monthly Return) for 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]
• 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]
• PF (Provident Fund) payment for May, 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 May, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition caveat as noted above]

20 June 2026 (Saturday)

• GSTR-3B for May, 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 June, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

29 June 2026 (Monday)

• Form NDH-1 — return of statutory compliances, within 90 days of close of first/second FY. Applicability: Nidhi Companies (in first/second FY of incorporation). Reference: Section 406, Companies Act 2013 r.w. Rule 5, Nidhi Rules 2014

30 June 2026 (Tuesday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for May, 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
• Form DPT-3 (Return of Deposits / particulars of transactions not treated as deposits) as on 31-Mar-2026. Applicability: Every company (except Government companies) with outstanding deposits/loans as on 31-Mar. Reference: Section 73/76, Companies Act 2013 r.w. Rule 16, Companies (Acceptance of Deposits) Rules 2014
• SEZ — SOFTEX filing for software/IT services exported electronically in May, 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 May, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms
• STPI — Annual Performance Report (APR) for FY 2025-26. Applicability: Units registered with Software Technology Parks of India. Reference: STPI scheme guidelines under Foreign Trade Policy
• Filing of statement of accounts (Schedules IX-A and IX-B) for exempted trusts — within 3 months of date of balancing accounts. Applicability: Public Trusts exempted from audit under Section 33(4)(b). Reference: Rule 21(1A), Bombay Public Trusts Act, 1950
• EOU — Annual Performance Report (APR) for FY 2025-26 [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)
• 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); valuation of unlisted securities and listed debt securities must be by an independent valuer [source periodicity text for this date specifically references the quarterly, close-ended-fund limb]. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 23(3) [source: firm's own AIF Cat I/II/III compliance tracker]
• Quarterly report on the activities and compliance undertaken by the AIF — Trustee Compliance Report [the filing deadline for this report differs for each trustee, per the source tracker]. Applicability: AIF Category I/II/III. Reference: SEBI AIF Regulations / Trust Deed (Investment Manager to Trustee) [source: firm's own AIF Cat I/II/III compliance tracker]
• Quarterly asset valuation as at 30-June, required only if consolidated borrowings/deferred payments exceed 49% (Regulation 20); valuation report to be submitted with Q1 quarterly financial results. Applicability: InvITs with consolidated borrowings and deferred payments exceeding 49% — Investment Manager. Reference: Regulation 21(5A), SEBI (InvIT) Regulations 2014
• Manager to submit to Trustee — list of unitholders, SPV/HoldCo/Investment entity shareholding changes, and leverage-limit compliance confirmation (quarterly, quarter ending 6/2026). Applicability: Real Estate Investment Trusts (REITs) — Manager. Reference: REIT Regulations 2014 — Trustee oversight provisions
• Internal Audit report (by independent CA/CS/CMA/CISA) for FY 2025-26, to be submitted to the Issuer Company — within 3 months of FY end. Applicability: SEBI-registered Registrars to an Issue and Share Transfer Agents (RTAs). Reference: SEBI Master Circular for RTAs (base 17-May-2023, as updated), Section III — Compulsory Internal Audit of RTAs
• Register of records/documents destroyed — to be verified as part of the internal audit process, annual, aligned with the internal audit cycle. Applicability: SEBI-registered Registrars to an Issue and Share Transfer Agents (RTAs). Reference: SEBI Master Circular for RTAs (base 17-May-2023, as updated), Section III — Compulsory Internal Audit of RTAs
• Annual Return under Payment of Bonus Act (Form D) for accounting year 2025-26. Applicability: Establishments covered under the Payment of Bonus Act, 1965. Reference: Rule 5, Payment of Bonus Rules 1975 [Labour Codes transition caveat as noted above]

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How We Help

June is where the half-year-end debenture trustee certification cluster, the first advance tax instalment, STPI/EOU annual performance reporting, and a handful of AIF, InvIT, REIT, and RTA obligations with genuinely ambiguous or trust-specific due dates all converge. That combination — high volume plus a few dates that need independent verification rather than a straight read of the tracker — is exactly where a compliance calendar stops being enough on its own. At Anuj Desai & Associates, we don't just flag the ambiguous dates, we resolve them against the primary source and manage the filing itself — debenture trustee certifications, AIF trustee and compliance reporting, RTA internal audits, advance tax computation, and the notices that follow when a date gets misread. If you'd rather have this resolved and filed than just tracked, get in touch with our compliance desk.