August 2026 Tax Compliance Calendar: Important GST, TDS, ITR, PF & ESI Deadlines

The dates in this August 2026 tax compliance calendar are based on the standard due dates and official information available on the date of review. Businesses should check the GST Portal, CBIC website and Income Tax e-Filing Portal for any notification, state-specific relief or deadline extension.

Which August 2026 Deadlines Should Every Business Prioritise?

Not every compliance applies to every taxpayer. However, the following dates are particularly important for small businesses, startups, professionals and employers:

• 7 August: Pay TDS/TCS deducted or collected during July 2026.
• 11 August: File GSTR-1 for July if the business files monthly GST returns.
• 13 August: Use IFF under QRMP, where required, and file applicable GSTR-5 or GSTR-6 returns.
• 15 August: Deposit PF and ESI contributions for July.
• 20 August: File monthly GSTR-3B and pay the corresponding GST liability.
• 25 August: Deposit tax through PMT-06 if the business is covered by QRMP.
• 30 August: Furnish Form 141 where applicable.
• 31 August: File the applicable AY 2026–27 ITR if the taxpayer falls under the specified non-audit business or profession category.

The safest approach is to classify each date as a filing deadline, payment deadline or reconciliation date. This prevents a business from filing a return while accidentally leaving the related tax payment unpaid.

GST Return Due Dates in August 2026

GSTR-7 and GSTR-8 Due Date: 10 August 2026

GSTR-7 must be filed by persons required to deduct TDS under GST. GSTR-8 applies to eligible e-commerce operators required to collect and report TCS under GST. Both returns for July 2026 are ordinarily due on 10 August 2026. Businesses should reconcile the tax deducted or collected with their accounting records before filing. Incorrect GSTINs, invoice values or tax amounts can create credit mismatches for suppliers. Learn more about the process in our GSTR-7 and GSTR-8 filing guide.

GSTR-1 Due Date: 11 August 2026

The GSTR-1 due date for monthly filers for the July 2026 tax period is 11 August 2026. GSTR-1 reports outward supplies, including invoices, debit notes, credit notes and amendments. The GST Portal confirms that GSTR-1 is generally due on the 11th day of the succeeding month for monthly filers. Businesses should reconcile GSTR-1 with their sales register, e-invoices and e-way bills before submission. See the official GSTR-1 guidance.

Before filing GSTR-1, check:

• Customer GSTINs
• Invoice numbers and dates
• Taxable values and GST rates
• Place-of-supply details
• B2B and B2C classifications
• Debit and credit notes
• E-invoice and e-way bill data
• Amendments relating to previous periods

Incorrect GSTR-1 reporting may affect the recipient’s GSTR-2B and delay the recipient’s Input Tax Credit. For step-by-step instructions, read our complete GSTR-1 filing guide.

IFF Due Date Under QRMP: 13 August 2026

Eligible taxpayers under the Quarterly Return Monthly Payment Scheme can use the Invoice Furnishing Facility to report B2B invoices for July 2026 by 13 August 2026. IFF is optional, but using it can help customers receive invoice details in the relevant GSTR-2B without waiting for the quarterly GSTR-1. It can therefore support smoother Input Tax Credit reconciliation and improve vendor relationships. The QRMP Scheme allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Read the official QRMP guidance. See our QRMP Scheme and IFF guide to determine whether IFF should be used.

GSTR-5 and GSTR-6 Due Date: 13 August 2026

GSTR-5 applies to eligible non-resident taxable persons, while GSTR-6 must be filed by registered Input Service Distributors. The relevant July 2026 returns are due on 13 August 2026, subject to the applicable provisions and registration circumstances. An Input Service Distributor should verify all eligible input-service invoices and the distribution of Input Tax Credit among its units before filing GSTR-6.

Reconcile GSTR-2B Before Filing GSTR-3B

Businesses should download and reconcile their July GSTR-2B before claiming Input Tax Credit in GSTR-3B. The reconciliation should compare GSTR-2B with the purchase register, supplier invoices, goods-receipt records and the general ledger.

Pay particular attention to:

• Invoices missing from GSTR-2B
• Duplicate invoices
• Incorrect GSTINs
• Differences in taxable value or tax amount
• Credit notes not recorded in the books
• Blocked or ineligible Input Tax Credit
• Reverse-charge transactions
• Invoices belonging to a different tax period

If an invoice is missing, contact the supplier before claiming the related credit. Read our GSTR-2B reconciliation checklist for a detailed review process.

GSTR-3B Due Date: 20 August 2026

The GSTR-3B due date for monthly filers for July 2026 is 20 August 2026. Businesses must report their summary GST liability, eligible Input Tax Credit, reverse-charge liability and other prescribed information. According to official GST guidance, GSTR-3B is generally due on the 20th of the following month for monthly filers. Quarterly filers can have due dates on the 22nd or 24th of the month following the relevant quarter, depending on their State or Union Territory. Check the official GSTR-3B FAQs. The 22nd and 24th should not be presented as general August deadlines for all small taxpayers. August falls within the July–September quarter, so ordinary QRMP taxpayers generally make their July payment through PMT-06 instead of filing quarterly GSTR-3B in August.

Before filing GSTR-3B:

1. Reconcile sales with GSTR-1.
2. Compare purchases with GSTR-2B.
3. Review eligible and ineligible Input Tax Credit.
4. Calculate reverse-charge liability.
5. Check the electronic cash and credit ledgers.
6. Create the required challan.
7. Review the return before offsetting liability.
8. Save the filed return and payment evidence.

Visit our GSTR-3B filing and ITC reconciliation guide for the complete process.

GSTR-5A Due Date: 20 August 2026

GSTR-5A applies to eligible providers of Online Information and Database Access or Retrieval services supplying to non-taxable online recipients in India. The return for July 2026 is generally due on 20 August 2026. This specialised return will not apply to an ordinary domestic GST-registered business.

PMT-06 Due Date: 25 August 2026

A taxpayer covered by QRMP may need to deposit tax for July 2026 through PMT-06 by 25 August 2026. The payment can be based on the fixed-sum method or the self-assessment method, subject to the applicable rules. Businesses should calculate their cash requirement early because insufficient balance in the electronic cash ledger can result in delayed payment and interest.

GSTR-11 Due Date: 28 August 2026

GSTR-11 is relevant to persons holding a Unique Identity Number who are required to report inward supplies and claim eligible refunds. It does not apply to ordinary GST-registered businesses.

Income Tax and TDS/TCS Deadlines in August 2026

TDS/TCS Payment Due Date: 7 August 2026

Tax deducted or collected during July 2026 must generally be deposited with the Central Government by 7 August 2026. Government deductors using a book-entry mechanism may be subject to different payment rules.

Before making the payment, reconcile:

• TDS/TCS ledgers
• Applicable sections
• PAN details
• Payment and credit dates
• Threshold limits
• Tax rates
• Challan information
• Interest on any delayed deduction or deposit

A delay in deduction, collection or deposit can result in interest and other consequences. Use our monthly TDS compliance checklist to verify the payment.

TDS and TCS Certificate Deadlines: 14–15 August 2026

Specified TDS and TCS certificates and statements relating to earlier periods may fall due on 14 or 15 August 2026 under the applicable Income Tax Rules. Because the required form depends on the type of transaction and taxpayer, businesses should not assume that every certificate applies to them. Their accountant or tax adviser should identify the relevant form and verify it against the current Income Tax Department calendar.

Form 141 Due Date: 30 August 2026

Form 141 is the applicable challan-cum-statement for specified deductions made during July 2026 under the 2026 compliance framework. It may cover specified transactions such as certain property, rent, contractual, professional or virtual digital asset payments, depending on the applicable provision. Businesses and individual deductors should identify covered transactions from their July bank and purchase records instead of relying only on entries already posted to a TDS ledger.

Who Must File an ITR by 31 August 2026?

The 31 August 2026 income-tax return deadline is particularly important for eligible taxpayers having income from business or profession whose accounts are not required to be audited and to whom the transfer-pricing reporting provisions do not apply.

This category may include:

• Eligible proprietors
• Freelancers and consultants
• Professionals using the presumptive taxation scheme
• Eligible small-business taxpayers filing ITR-3 or ITR-4
• Partners of certain firms whose accounts are not required to be audited
• Other qualifying non-audit business or professional taxpayers

The Income Tax Department confirms that the ITR-4 due date for AY 2026–27 is 31 August 2026. Read the official ITR-4 FAQs.

However, 31 August is not the ITR deadline for every business. A private limited company, an assessee requiring a tax audit or a taxpayer covered by transfer-pricing reporting may have a different return deadline. GST registration alone also does not determine an income-tax return due date.

Example

Suppose a self-employed consultant earns professional income, is not required to undergo a tax audit and is eligible to use ITR-4. The applicable return for AY 2026–27 is ordinarily due on 31 August 2026. By comparison, a private limited company is subject to statutory audit requirements and should not automatically use the 31 August deadline merely because it has GST registration.

Read our ITR-3 vs ITR-4 eligibility guide before selecting a return.

Documents Required for the 31 August ITR Filing

Eligible taxpayers should prepare:

• PAN and Aadhaar details
• Form 26AS
• Annual Information Statement
• Taxpayer Information Summary
• Profit and loss account
• Balance sheet, where applicable
• Bank statements
• TDS and TCS certificates
• GST turnover reconciliation
• Advance-tax and self-assessment-tax challans
• Capital-gains statements
• Loan and interest certificates
• Details of deductions and exemptions
• Foreign-income or asset information, where applicable

After filing, complete e-verification. The Income Tax Department states that an ITR should generally be e-verified or supported with ITR-V within 30 days of filing. Read the official e-verification FAQs.

PF and ESI Due Date for Employers: 15 August 2026

Employers covered by EPFO and ESIC should deposit the applicable contribution for July 2026 by 15 August 2026. Because 15 August is a national holiday, employers should prepare and authorize payments in advance rather than waiting until the due date. Payroll data should be reconciled with attendance, salary, employee identifiers, new joiners and employee exits.

The employer should check:

• UAN and insurance numbers
• Eligible wage amounts
• Employee and employer contributions
• New employee registrations
• Employee exit dates
• Challan generation
• Bank authorization
• Filed ECR and payment receipts

Read our monthly payroll compliance guide for a complete employer checklist.

August 2026 Compliance Checklist by Business Type