India Tax Compliance Calendar: Key Deadlines for August 2026

August marks one of the most compliance-intensive months for businesses in India. Alongside recurring GST, payroll, and withholding tax obligations, eligible non-audit business taxpayers must also complete their annual income tax return filings under the Income-tax Act, 2025.

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August 2026 is one of the busiest months in India’s tax compliance calendar, with businesses required to meet multiple direct tax, indirect tax, payroll, and labor law obligations. Throughout the month, employers and taxpayers must comply with recurring requirements relating to GST returns, TDS and TCS deposits, professional tax, Provident Fund (PF), and Employees’ State Insurance (ESI).

India income tax and GST compliance calendar: August 2026

August also marks the due date for filing Income Tax Returns (ITR-3 and ITR-4) for eligible non-audit business taxpayers for FY 2025-26 (AY 2026-27). 

Source: Income Tax Department, Ministry of Finance, Government of India

**Professional tax due dates vary by state and employer registration requirements.

August 7: Deposit of TDS and TCS

Businesses that have deducted TDS or TCS during July 2026 must deposit the tax with the government by August 7. Timely payment is essential to avoid interest and penalties while ensuring that tax credits are correctly reflected for deductees.

August 10: Professional Tax on salaries

Employers registered under their respective state professional tax laws must deposit the professional tax deducted from employees’ salaries for July 2026.

Since professional tax is administered by individual states, due dates and filing procedures differ across jurisdictions. Businesses operating in multiple states should verify the applicable state-specific deadlines.

August 11: Monthly GSTR-1

Regular GST taxpayers must file GSTR-1 for July 2026 by August 11.

GSTR-1 contains details of outward supplies, including invoices, debit notes, credit notes, exports, and amendments. Timely filing enables recipients to claim eligible input tax credits.

August 13: GSTR-1 IFF (QRMP Scheme)

Taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme may optionally furnish invoice details through the Invoice Furnishing Facility (IFF) for July 2026.

Using the IFF allows customers to claim input tax credit without waiting until the quarterly GSTR-1 is filed.

August 15: Issue of TDS certificate and PF/ESI Compliance

Issue of Form 131

Tax deductors must issue Form 131, the TDS certificate for non-salary payments, to deductees for tax deducted during the April–June 2026 quarter (Tax Year 2026–27).

Form 131 replaces the erstwhile Form 16A under the Income-tax Act, 1961, and enables deductees to claim credit for TDS while filing their income tax returns under the Income-tax Act, 2025.

Provident Fund (PF) and ESI compliance

Employers must deposit Provident Fund (PF) and Employees’ State Insurance (ESI) contributions for July 2026 and complete the associated statutory filings within the prescribed due dates.

August 20: Monthly GSTR-3B

Regular taxpayers must file GSTR-3B for July 2026 by August 20.

The return summarizes outward supplies, input tax credit claims, tax liability, and tax payments. Delayed filing may attract late fees, interest, and restrictions on subsequent GST compliance.

August 25: GST challan payment for QRMP taxpayers

Taxpayers registered under the QRMP scheme must deposit GST through Form GST PMT-06 by August 25, where available input tax credit is insufficient to discharge tax liability for July 2026.

August 30: TDS payment

Certain specified TDS payments relating to transactions undertaken during July 2026 are due by August 30. These include TDS on the purchase of immovable property, rent payments, payments made by specified individuals and Hindu Undivided Families (HUFs) to contractors or professionals, and virtual digital asset (crypto-asset) transactions.

Under the Income-tax Act, 2025, these transactions are reported through a single consolidated statement, Form 141, replacing the multiple forms previously used for such TDS compliances.

August 31: ITR filing deadline for non-audit business taxpayers

The most significant compliance date during August is August 31, 2026, which is the statutory due date for filing ITR-3 and ITR-4 for eligible taxpayers whose accounts are not subject to tax audit for FY 2025-26 (AY 2026-27). This revised deadline is part of the Income-tax Act, 2025, and provides an additional month beyond the traditional July 31 due date for non-audit business taxpayers.

The August 31 due date generally applies to the following eligible groups:

1. Individuals carrying on business or profession not subject to audit
2. Hindu Undivided Families (HUFs)
3. Firms (other than those requiring audit)
4. LLPs where audit is not applicable under the income-tax provisions
5. Taxpayers eligible to file ITR-4 under the presumptive taxation scheme, subject to prescribed conditions.

Businesses should ensure that their books of account, tax computations, TDS reconciliations, and supporting documentation are completed well before the due date to avoid last-minute filing challenges.

Key takeaway

August 2026 combines recurring monthly GST, payroll, and withholding tax obligations with the annual income tax filing deadline for eligible non-audit business taxpayers. Businesses should maintain a coordinated compliance calendar to track GST returns, TDS and TCS deposits, payroll-related statutory payments, and income tax filings to minimize the risk of interest, penalties, and disruptions to ongoing operations.

For businesses operating across multiple states or managing complex tax obligations, periodic compliance reviews can help ensure timely filings and identify issues before statutory deadlines.

Navigating accounting and compliance requirements in India can be complex and time consuming. Engaging professional support helps businesses manage risks, stay compliant, and focus on growth with confidence.

Nidhi Mittal

Assistant Manager

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