As July 2026 begins, several important changes have come into effect that will directly impact taxpayers, businesses, professionals, and the general public. Whether you deal with Income Tax, GST, TDS/TCS, Aadhaar, PAN, Passport, or simply file your Income Tax Return every year, these updates are important for you.
Let’s discuss each major change one by one.
1. Passport Application Becomes Costlier
The first major change is related to Passport services.
The Passport Seva Portal has revised the application fees effective 1 July 2026.
For example:
- Fresh Passport (36 pages) fee has increased from ₹1,500 to ₹2,500.
- Fees for passport renewal, Tatkal services, and lost/damaged passports have also been revised.
Anyone planning to apply for a new passport or renew an existing one should check the latest fee structure before submitting the application.
2. TDS & TCS Returns Due for the First Quarter
The first quarter of Tax Year 2026-27 (April to June 2026) has now ended.
Accordingly, taxpayers required to file Quarterly TDS and TCS Returns should note that:
Due Date: 31 July 2026
Both TDS and TCS quarterly returns are now due on the same date.
Although returns can be filed before the due date, 31 July 2026 is the last date for filing Quarter-1 returns.
3. New TDS/TCS Forms and New Return Filing Utility
Another important Income Tax change is the implementation of new TDS/TCS forms under the New Income-tax Act framework.
The Income Tax Department has also released a new Return Preparation Utility (RPU) for Tax Year 2026-27 onwards.
Tax deductors should download:
- Latest RPU Version 1.0
- Latest Validation Utility
- Updated quarterly return forms
The older utility applicable up to FY 2025-26 should not be used for returns relating to Tax Year 2026-27.
Professionals handling payroll or TDS compliance should update their software immediately.
4. New ITR Due Dates
July is one of the most important months for Income Tax Return filing.
For ITR-1 and ITR-2
The due date remains:
31 July 2026
Before filing the return, taxpayers should always verify:
- AIS (Annual Information Statement)
- Form 26AS
- Pre-filled information
- Bank account details
These documents are available online through the Income Tax e-filing portal and should always be checked before submitting the return.
5. Due Date Extended for ITR-3 and ITR-4 (Non-Audit Cases)
A major relief has also been provided to business taxpayers.
For taxpayers filing:
- ITR-3
- ITR-4
where tax audit is not applicable, the due date has been extended to:
31 August 2026
This extension also benefits many taxpayers involved in:
- Futures & Options (F&O)
- Intraday Trading
- Small businesses
- Professionals
Tax professionals should accordingly prioritize filing ITR-1 and ITR-2 returns during July.
6. GST Appellate Tribunal (GSTAT) Appeal Deadline Extended
Another major GST-related relief concerns appeals before the GST Appellate Tribunal (GSTAT).
The GSTAT portal has notified that the last date for filing appeals under Section 112 of the CGST Act has been extended up to:
31 July 2026
This extension applies to eligible orders passed before the specified cut-off date and gives taxpayers additional time to file pending appeals.
7. E-Way Bill Changes (Implementation Deferred)
GSTN had earlier announced two important enhancements for the E-Way Bill Portal:
(a) E-Way Bill Closure Facility
Users will soon be able to close an E-Way Bill once transportation is completed or where movement does not take place.
(b) Mandatory “Ship To GSTIN”
For Bill-to Ship-to transactions, the Ship To GSTIN will become mandatory wherever available.
However, these changes have not yet been implemented.
Their implementation has now been deferred and is expected to become effective from:
1 August 2026
Therefore, taxpayers should not worry if these options are not currently visible on the E-Way Bill portal.
8. New TDS Return Forms Live on the Portal
The Income Tax e-filing portal has activated the new quarterly TDS forms for Tax Year 2026-27.
New forms including those corresponding to the revised Income-tax Rules (such as Forms 138, 140, 143 and 144, wherever applicable under the new framework) are now available for filing.
Since section numbers and reporting codes have changed under the New Income-tax Act, taxpayers should ensure that returns are prepared using the latest prescribed forms.
9. GST Quarterly Compliance Begins
As the April–June quarter has ended, GST quarterly compliances also become due.
Important due dates include:
GSTR-3B
- Monthly filers – 20th of the month
- QRMP taxpayers – 22nd or 24th July (depending upon State)
GSTR-1
- Monthly – 11 July
- Quarterly – 13 July
Other important GST returns include:
- GSTR-5
- GSTR-6
- GSTR-7
- GSTR-8
Taxpayers should also reconcile data through the Invoice Management System (IMS) Dashboard, which helps match purchase records with GSTR-2B and simplifies reconciliation.
10. Aadhaar Email Update Becomes Free
A welcome relief has been announced by UIDAI.
If you update your email ID through the Aadhaar Mobile App, no fee will be charged.
Earlier, a fee of ₹75 was payable.
The fee waiver is available for a limited period of six months starting from 1 July 2026.
Please note that this benefit is available only through the Aadhaar Mobile App, not through the website.
11. PAN Application Process Updated
The PAN application process has also changed with the introduction of the new Income-tax forms.
Applicants should note that:
- Aadhaar alone may no longer be sufficient for all verification requirements.
- Where proof of date of birth is required, documents such as the Matriculation Certificate or other accepted documents may have to be submitted.
- The revised PAN application forms under the New Income-tax Act should be used.
Anyone applying for a new PAN should carefully follow the updated documentation requirements.
Quick Summary
| Change | Effective Date |
|---|---|
| Passport application fees revised | 1 July 2026 |
| Quarterly TDS/TCS Returns due | 31 July 2026 |
| New TDS/TCS forms and utilities | Active |
| ITR-1 & ITR-2 Due Date | 31 July 2026 |
| ITR-3 & ITR-4 (Non-Audit) Due Date | 31 August 2026 |
| GSTAT Appeal deadline extended | 31 July 2026 |
| New GST E-Way Bill features | From 1 August 2026 |
| GST Quarterly Returns due | July 2026 |
| Aadhaar email update free through App | From 1 July 2026 |
| New PAN application process | Active |
July 2026 is one of the busiest compliance months of the year. From higher passport fees and new TDS/TCS filing requirements to ITR due dates, GSTAT appeal relief, GST quarterly compliances, Aadhaar updates, and PAN application changes, these developments can have a direct impact on your finances and compliance obligations.
Whether you are an individual taxpayer, a business owner, a GST practitioner, or a tax professional, staying updated with these changes will help you avoid penalties, ensure timely compliance, and take advantage of the reliefs and new facilities introduced from 1 July 2026.
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