August 2026 Important Due Dates
Income Tax | GST | MCA | TDS | Regulatory ComplianceAugust 2026 closes two major relief windows — the CCFS-2026 ROC amnesty (extended to 31 August) and the GSTAT appeal Token completion period. Alongside these, the routine ITR-3/ITR-4, GST, and TDS deadlines continue on schedule. This month demands precision planning to avoid missing critical opportunities before enforcement action resumes.
⚡ Critical August Deadlines at a Glance
Income Tax — ITR-3 & ITR-4 (Business & Professional Non-Audit)
August is the deadline for business owners and professionals not subject to statutory audit. ITR-3 (Proprietors with business/professional income) and ITR-4 (Professionals with no audit threshold) must be filed by 31 August 2026 under the new Income Tax Act 2025. This is a one-month extension from ITR-1/2 (July 31 deadline) to allow time for profit reconciliation, asset scheduling, and audit report compilation if applicable.
🎯 Key Filing Requirements (New Income Tax Act 2025)
ITR-3 (Proprietors & Partnerships): Business/professional income < ₹50 lakh or ≥ ₹50 lakh if no audit. Requires Schedule P&L with detailed reconciliation, Schedule CG (capital gains), Schedule HS (house property), and Schedule SS (specified source income if any).
ITR-4 (Professionals with deemed income): Eligible professionals (doctors, lawyers, architects, consultants) with presumptive income under Section 47(iia). Simplified filing with no detailed P&L breakdown if opting for presumptive regime; full P&L required if actual income exceeds presumed limits.
| Due Date | Form | Category | Description |
|---|---|---|---|
| 31 Aug 2026 | ITR-3 | Proprietor/Partnership | Business/Professional Proprietors: Non-audit proprietorships with business or professional income. Complete Schedule P&L with detailed profit reconciliation, Schedule CG (capital gains), and Schedule HS if rental income. |
| 31 Aug 2026 | ITR-4 | Professional (Non-Audit) | Self-Employed Professionals (Non-Audit): Doctors, lawyers, architects, consultants. Two pathways: (a) Presumptive income (simplified) or (b) Actual income if exceeds presumed limit. |
| 31 Oct 2026 | ITR-3/4/5 | Audit Cases | Tax Audit (Section 44AB): Entities subject to statutory audit must file by 31 October 2026. Coordinate with CA for tax audit completion by 30 September 2026. |
| 31 Dec 2026 | Belated ITR | Late Filing | Last opportunity to file belated return if missed August deadline. Penalties apply: ₹5,000 (or ₹1,000 if income < ₹5 lakh). |
Source: The Income Tax Act, 2025 (effective 1 April 2026); New form structures published on IT e-filing portal.
TDS — Tax Deducted at Source (July 2026 Payroll)
August 7 is the deadline for TDS/TCS deposits for July 2026, followed by certificate issuance (Form 132) by August 15. Under the new Income Tax Act 2025, all TDS provisions are consolidated under Section 392 (salary/employment) and Section 393 (non-salary payments). Code-based reporting replaces old section numbers entirely.
| Due Date | Form / Challan | Category | Description |
|---|---|---|---|
| 7 Aug | Challan ITNS 281N | TDS Deposit (July) | Section 392 & 393 (New Act): Deposit all TDS deducted on salary, contractor payments, rent, property acquisitions, and other non-salary transactions from July 2026. Use NEW code-based system. |
| 7 Aug | Challan ITNS 281N | TCS Deposit (July) | Section 394 (New Act): Deposit TCS collected on e-commerce, cash withdrawals, scrap sales, and jewelry (rates updated under Budget 2026). |
| 15 Aug | Form 132 | TDS Certificate | Issue TDS certificates to all employees and payees for July 2026 withholdings. Digital issuance mandatory. Late issuance penalty: ₹500/day. |
| 31 Aug | Form 24Q 26Q 27Q | Quarterly TDS Return | File quarterly TDS statement for Q2 (July–August–September 2026). Use new item-code-based system for all transactions. |
⚠️ Critical: Old Section Numbers Invalid Under New Act
Do NOT use old section references (194C, 194J, 194H) on deposits filed from April 1, 2026 onwards. The portal recognizes ONLY new sections under the Income Tax Act 2025. Use new section codes (Section 392, 393) provided on the IT portal's Item Code Table.
Source: The Income Tax Act, 2025 (Sections 392, 393, 394); IT Department Circular dated 1 April 2026.
GST — Goods & Services Tax (July 2026 Returns)
August consolidates GST compliance for July 2026 transactions. Monthly filers file GSTR-1 (11th, outward supplies) and GSTR-3B (20th, liability settlement). Quarterly QRMP filers file by state-designated dates (13th/22nd/24th). Monthly tax payment via PMT-06 challan required even for quarterly filers.
| Due Date | Form | Filer Type | Description |
|---|---|---|---|
| 11 Aug | GSTR-1 | Monthly Filers | Outward transaction statement for July 2026 (B2B invoices, B2C sales, exports). Invoice-level detail required; matches with buyer's GSTR-2B ledger for ITC claim validation. |
| 13 Aug | GSTR-1 (IFF) | QRMP Quarterly | Quarterly GSTR-1 for Q2 (July–August–September 2026). Optional Invoice Furnishing Facility allows early B2B invoice lock. |
| 20 Aug | GSTR-3B | Monthly Filers | Summary return for July 2026 showing outward supplies, ITC claims, and net GST liability. Payment settlement required. Late penalty: ₹50/day (capped at ₹10,000). |
| 13/22/24 Aug | GSTR-3B | QRMP Quarterly | Quarterly summary for Q2. Due date: 13th (most states), 22nd (X-category), 24th (Y-category). Verify your state classification on GST portal. |
| 25 Aug | PMT-06 Challan | QRMP Payment | Monthly tax payment for QRMP taxpayers. Mandatory even for quarterly filers. Prevents negative ledger balance and interest accrual. |
Source: CGST Rules 2017, GST Portal (gst.gov.in); CBIC Circular dated 15 June 2026.
GSTAT Appeals — Token Facility & Extended Filing Window
August is the window to complete GSTAT appeal filing if a Token was issued on 31 July 2026. The GSTAT appeal filing deadline was extended from 31 May 2026 to 31 July 2026. The "Token facility" allows taxpayers to obtain a token on or before 31 July 2026 as evidence of attempted timely filing, with the 60-day window commencing from token issuance date (expiring around 29 September 2026).
🎯 GSTAT Token Facility (Extended to 31 July 2026)
What is a Token? Digital proof of filing initiation issued by GSTAT portal when a taxpayer submits appeal details. The token serves as evidence of timely filing intent, protecting against dismissal for belated appeal filing.
Condonable Delay Under Section 112(6): Even if the 60-day filing window lapses, GSTAT can condone delay "on sufficient cause" for up to 3 additional months. Sufficient cause includes: portal unavailability, force majeure events, or legitimate administrative reason.
| Due Date | Action | Description |
|---|---|---|
| 31 Jul 2026 | Token Issuance | Last date to obtain a Token on GSTAT portal. Token proves timely filing attempt; 60-day window commences from token date. |
| 29 Sep 2026 | Appeal Filing | 60-Day Window from Token: Submit complete appeal details, grounds, documentary evidence, and written arguments. Window closes 60 days from token issuance date. |
| Within 3 months | Condonable Delay | If 60-Day Window Missed: File condonation request under Section 112(6). Must include affidavit explaining delay. Approval discretionary. |
Source: Notification S.O. 3502(E) dated 30 June 2026; GSTAT Order No. 156/2026 (Token facility).
ROC / MCA — CCFS-2026 Amnesty Scheme (Extended)
The single biggest compliance opportunity this month. The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) — originally due to close 15 July 2026 — has been extended to 31 August 2026 by MCA General Circular No. 03/2026 dated 8 July 2026.
🎯 CCFS-2026: 90% Waiver on ROC Late Fees
Core benefit: Pay only 10% of accumulated additional (late) fees — a 90% waiver — on pending ROC forms, regardless of how many years they've been overdue.
Covers: MGT-7/MGT-7A (Annual Return), AOC-4 and all variants (Financial Statements), ADT-1, DIR-3, FC-3, FC-4, and legacy forms (Form 20B, 21A, 23AC, etc.).
Alternative pathways: Dormant Status (MSC-1): 50% of fees | Voluntary Strike-Off (STK-2): 25% of fees | Immunity Benefit: No penalty if filed before adjudication notice.
| Due Date | Form | Description |
|---|---|---|
| 31 Aug 2026 ⭐ | All Pending ROC Forms | EXTENDED AMNESTY DEADLINE (from 15 July). File all overdue MGT-7, AOC-4, ADT-1, DIR-3, and other pending forms from any number of previous years. Pay only 10% of additional fees. |
| 30 Sep 2026 | Annual General Meeting | Deadline to hold AGM for FY 2025–26. Companies can hold AGMs for earlier pending years too, adopt those financial statements, and then file under CCFS-2026 before it closes. |
| 30 Sep 2026 | Form BEN-2 | Declaration of ultimate beneficial ownership and control structures. |
⚠️ After August 31, 2026
Once this extended window closes, Registrars of Companies (RoCs) are expected to initiate enforcement action — adjudication notices, strike-off proceedings, and director disqualification. No further extension should be assumed.
Source: MCA General Circular No. 01/2026 (24 Feb 2026) and No. 03/2026 (8 July 2026). Applicable to companies under Companies Act, 2013.
PT — Professional Tax
Professional tax filings for July 2026 payroll, consolidated with monthly employment tax deposits.
| Due Date | Form | Jurisdiction | Description |
|---|---|---|---|
| 15 Aug | PT Return | Maharashtra | Professional tax return for July 2026 payroll. Applicable to employers with aggregate liability above monthly threshold. Effective FY 2026-27, deadline is 15th (not end of month). |
| 15 Aug | PT Return | Other States | Businesses in Gujarat, Rajasthan, Karnataka, Tamil Nadu, and other states follow state-specific PT schedules. Verify the relevant state portal for exact due dates. |
Source: Maharashtra Finance Department Notification dated 28 February 2026, amending Rule 11(3) of Maharashtra State Tax on Professions Rules, 1975.
Other Critical Compliance
Sector-specific and labour-related obligations for July 2026 payroll and transactions.
🏦 EPFO Provident Fund (15 Aug)
ECR submission for July 2026 employee contributions (12% each: employee + employer). Late deposit attracts 12% per annum interest.
🏥 ESIC (15 Aug)
ESI premium deposit based on July payroll for establishments above ₹21,000/month threshold. DSC-authenticated portal submission required.
📊 SEBI LODR (14 Aug)
Quarterly compliance reporting of governance disclosures and related party transactions for BSE/NSE-listed entities (Q1 FY 2026-27).
🌐 RBI FEMA Reporting
Forms FC-GPR, FC-TRS, ODI, FLA — foreign exchange filings for entities with cross-border capital flows during the period.
✅ Master Compliance Checklist — August 2026
Follow this sequence to stay ahead of every deadline this month.
- By August 7: Deposit all TDS/TCS for July 2026 via Challan ITNS 281N.
- By August 11: File GSTR-1 for July 2026 (monthly filers).
- By August 15: Issue Form 132 TDS certificates for June withholdings. Deposit EPFO and ESIC contributions. File Maharashtra/state PT return.
- By August 20: File GSTR-3B for July 2026 (monthly filers).
- By August 25: QRMP taxpayers deposit monthly tax via PMT-06.
- By August 29–30: Complete GSTAT appeal filing if a Token was generated on 31 July 2026 (60-day window closes around this date).
- By August 31: FILE ITR-3 AND ITR-4 — absolute deadline for non-audit business and professional taxpayers.
- By August 31: URGENT — Use the CCFS-2026 amnesty window before it closes. File all pending ROC forms and pay only 10% of late fees. This is the final extension.
- Parallel track: Begin tax audit documentation if subject to Section 44AB; coordinate with your CA ahead of the October filing window.
📌 Key takeaway for August 2026: This month closes two major relief windows — the CCFS-2026 ROC amnesty (extended to 31 August) and the GSTAT appeal Token completion period. Alongside these, the routine ITR-3/ITR-4, GST, and TDS deadlines continue on schedule. Treat the ROC amnesty especially as a use-it-or-lose-it opportunity: after 31 August, full late fees and enforcement action resume with no further extension expected.
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