Compliance Calendar August 2025 compiles the compliances for the month of August 2025 as per Income Tax, GST , PF and ESI.
Compliances as per Income Tax Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|---|---|---|---|
| 07-08-25 | Due Date for deposit of Tax Collected | Challan – 281 | All Tax Collectors | Jul-25 |
| 07-08-25 | Due Date for deposit of Tax Deducted | Challan – 281 | All Tax Deductors | Jul-25 |
| 07-08-25 | Due Date for Filing a declaration form for non-deduction of Tax Collected at Source (TCS) by the buyer of goods to its seller | Form 27C | Sellers who are liable to collect TCS | Jul-25 |
| 14-08-25 | Due Date for issue of TDS certificates for TDS deducted under section 194 IA | Form 16B | Taxpayers who have deducted TDS u/s 194-IA | Jun-25 |
| 14-08-25 | Due Date for issue of TDS certificates for TDS deducted under section 194 IB | Form 16C | Taxpayers who have deducted TDS u/s 194-IB | Jun-25 |
| 14-08-25 | Due Date for issue of TDS certificates for TDS deducted under section 194M | Form 16D | Taxpayers who have deducted TDS u/s 194 M | Jun-25 |
| 14-08-25 | Due Date for issue of TDS certificates for TDS deducted under section 194S | Form 16E | Taxpayers who have deducted TDS u/s 194 S | Jun-25 |
| 15-08-25 | Due Date for issue of TDS certificates for the first quarter of F.Y 2025-26 (Other than salary) | Form 16A | Taxpayers who have deducted TDS | Apr 25 – Jun 25 |
| 30-08-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA | Form 16B | Taxpayers who have deducted TDS u/s 194-IA | Jul-25 |
| 30-08-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB | Form 16C | Taxpayers who have deducted TDS u/s 194-IB | Jul-25 |
| 30-08-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194 M | Form 16D | Taxpayers who have deducted TDS u/s 194 M | Jul-25 |
| 30-08-25 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194 S | Form 16E | Taxpayers who have deducted TDS u/s 194 S | Jul-25 |
Compliances as per GST Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|---|---|---|---|
| 10-08-25 | Return of TDS under GST | GSTR – 7 | Government Authorities | Jul-25 |
| 10-08-25 | Return for Details of Supplies and the amount of tax collected | GSTR – 8 | E-Commerce Operator | Jul-25 |
| 11-08-25 | Due date for filing of Summary Return of Outward Supplies | GSTR – 1 | Taxpayers with Annual Turnover exceeding Rs. 5 crores | Jul-25 |
| 11-08-25 | Due date for filing of Summary Return of Outward Supplies | GSTR – 1 | Taxpayers with Annual Turnover less than Rs. 5 crores and not opted for QRMP Scheme | Jul-25 |
| 13-08-25 | Due date for furnishing statement of Outward Supplies | GSTR – 1 (IFF) | Taxpayers with Annual Turnover less than Rs. 5 crores and opted for QRMP Scheme | Jul-25 |
| 13-08-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5 | Non-Resident Taxable Persons | Jul-25 |
| 13-08-25 | Return for details of ITC Received and Distribution | GSTR – 6 | Input Service Distributors | Jul-25 |
| 20-08-25 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | GST Taxpayers having Turnover not exceeding Rs. 5 Crores in Preceeding FY but not opted for QRMP Scheme | Jul-25 |
| 20-08-25 | Due date for filing Summary Return of Outward & Inward Supplies | GSTR – 3B | GST Taxpayers having Turnover exceeding Rs. 5 Crores in Preceeding Financial Year | Jul-25 |
| 20-08-25 | Due Date for filing of Summary Return of Outward & Inward Supplies and Tax payable | GSTR – 5A | OIDAR Service Providers | Jul-25 |
Compliances as per ESI Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|---|---|---|---|
| 15-08-25 | Deposit of E.S.I.C Contributions | Through ESIC Portal | Entities registered with ESIC Authorities | Jul-25 |
Compliances as per PF Act
| Due Date | Particulars | Forms | Applicable To | Reporting Period |
|---|---|---|---|---|
| 15-08-25 | Deposit of Provident Fund Contributions | Through EPFO Portal | Entities registered with PF Authorities | Jul-25 |
