In a significant development, the Supreme Court has dismissed the Revenue’s Special Leave Petition (SLP) challenging a Bombay High Court (Nagpur Bench) ruling in the case of Aerocom Cushions Private Limited v. Assistant Commissioner. The High Court had previously held that the assignment of leasehold rights in an industrial plot allotted by the Maharashtra Industrial Development Corporation (MIDC) does not constitute a “supply of services” under Section 7 of the CGST Act, and therefore is not subject to GST.
Tuesday, 2 June 2026
Monday, 1 June 2026
Tax Due Date - June 2026.
|
Sr No |
Due Date |
Related to |
Compliance to be made |
|
1. |
11.06.2026 |
GST |
Filing of GSTR1 for the month
of May 2026 |
|
2. |
13.06.2026 |
GST |
ISD Return |
|
3. |
20.06.2026 |
GST |
Payment of GST for the month of
May 2026 Filing of GSTR 3B for the month
of May 2026 |
|
4. |
7.06.2026 |
TDS/TCS (Income Tax) |
Deposit TDS for payments of
Salary, Interest, Commission or Brokerage, Rent, Professional fee, payment to
Contractors, etc. during the month of May 2026. ·
Deposit TDS from Salaries deducted during the month of May 2026 • Deposit TCS for collections
made under section 394 including sale of scrap during the month of May 2026,
if any
|
|
5 |
15.06.2026 |
Income tax |
Payment of Advance tax for the
Corporate assesses –Amount not less than 15% of advance tax. |
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