GST & Income Tax Due Dates
August 2026
All statutory deadlines for August 2026 — TDS/TCS deposit (Challan 281N), Form 131 & 133 (Q1 TDS/TCS certificates), Form 132, GSTR-1, GSTR-3B, EPF/ESIC, Form 141, ITR 3/4/5/7 (31 Aug deadline). Updated and verified.
August 2026 carries a significant ITR deadline — 31st August is the last date for filing Income Tax Returns for business and professional income earners for AY 2026-27 (ITR 3, ITR 4, ITR 5, ITR 7) who are not required to get their accounts audited. The month also sees the issuance of Form 131 (the new Q1 TDS certificate under IT Act 2025, replacing Form 16A) and Form 133 (Q1 TCS certificate) due on 15th August — both firsts under the new Act.
This calendar covers all compliance obligations under the Income Tax Act 2025 and the Income Tax Act 1961 (for FY 2025-26 / AY 2026-27 ITR filings), GST law, and the EPF and ESI Acts. Where due dates fall on weekends or gazetted holidays, the effective date may be extended by official notification — always verify on the relevant government portal before filing.
⚡ Key Dates at a Glance — August 2026
Download the Compliance Calendar – August 2026 in PDF for offline reference and team sharing.
📥 Download PDF — August 2026Complete Compliance Calendar August 2026
| Due Date | Compliance | Act | Form / Return | Applicable To | Period |
|---|---|---|---|---|---|
| 07-08-2026 | Due date for deposit of Tax Collected at Source | IT Act 2025 | Challan 281N | All Tax Collectors | Jul-26 |
| 07-08-2026 | Due date for deposit of Tax Deducted at Source | IT Act 2025 | Challan 281N | All Tax Deductors (non-Govt) | Jul-26 |
| 10-08-2026 | Return for TDS deducted under GST | GST | GSTR-7 | Government Authorities (GST deductors) | Jul-26 |
| 10-08-2026 | Return for details of supplies and tax collected at source | GST | GSTR-8 | E-Commerce Operators | Jul-26 |
| 11-08-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover exceeding ₹5 crores | Jul-26 |
| 11-08-2026 | Due date for filing Summary Return of Outward Supplies | GST | GSTR-1 | Taxpayers with Annual Turnover up to ₹5 crores not opted for QRMP Scheme | Jul-26 |
| 13-08-2026 | Return for details of ITC received and distribution | GST | GSTR-6 | Input Service Distributors | Jul-26 |
| 13-08-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5 | Non-Resident Taxable Persons | Jul-26 |
| 15-08-2026 | Deposit of ESIC Contributions | ESI Act | ESIC Portal | Entities registered with ESIC Authorities | Jul-26 |
| 15-08-2026 | Deposit of Provident Fund Contributions | EPF Act | EPFO Portal | Entities registered with EPFO Authorities | Jul-26 |
| 15-08-2026 | Due date for issue of TDS certificate for TDS on Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 132 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Jun-26 |
| 15-08-2026 | Due date for issuance of certificate of Tax Deducted at Source (Q1 TY 2026-27) | IT Act 2025 | Form 131 | All Tax Deductors | Apr–Jun 2026 (Q1) |
| 15-08-2026 | Due date for issuance of certificate of Tax Collected at Source (Q1 TY 2026-27) | IT Act 2025 | Form 133 | All Tax Collectors | Apr–Jun 2026 (Q1) |
| 20-08-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover exceeding ₹5 Crores | Jul-26 |
| 20-08-2026 | Due date for filing Summary Return of Outward & Inward Supplies | GST | GSTR-3B | Taxpayers with Annual Turnover up to ₹5 Crores not opted for QRMP Scheme | Jul-26 |
| 20-08-2026 | Summary Return of Outward & Inward Supplies and tax payable | GST | GSTR-5A | OIDAR Service Providers | Jul-26 |
| 30-08-2026 | Due date for filing Challan-cum-statement for TDS u/s 393(1) — Purchase of Immovable Property, Rent > ₹50,000 p.m., Payments to Contractors / Professionals > ₹50 lakhs, and Purchase of VDA | IT Act 2025 | Form 141 | Any Person — Buyer of Property (consideration > ₹50L), Payer of Rent > ₹50,000 p.m., Payer of Professional / Contract fee > ₹50L, Purchaser of VDA | Jul-26 |
| 31-08-2026 | ⚠ Due date for filing Income Tax Return (AY 2026-27) — Business & Professional Income | IT Act 1961 | ITR 3, ITR 4, ITR 5, ITR 7 | Assessees having income from Business / Profession and not required to be audited | AY 2026-27 (FY 2025-26) |
IT Act 1961 vs IT Act 2025 — August 2026 note: Income Tax Returns for FY 2025-26 (AY 2026-27) are governed by the Income Tax Act 1961. From 1 April 2026, all new TDS/TCS deductions and collections are governed by the Income Tax Act 2025. Form 131 (Q1 TDS certificate, replacing Form 16A) and Form 133 (Q1 TCS certificate) are the first certificates issued under IT Act 2025 — both generated from TRACES after the Q1 returns (Forms 138/140/144/143) filed in July are processed.
What’s Due in August 2026 — A Closer Look
Income Tax TDS & TCS Deposit — 7th August 2026
All tax deductors and collectors must deposit TDS/TCS for July 2026 deductions by 7th August 2026 using Challan 281N on the income tax e-filing portal. Government deductors who pay through book entry must deposit on the same day as deduction.
GST GSTR-7 & GSTR-8 — 10th August 2026
Government authorities that deduct TDS under GST must file GSTR-7 for July 2026 by 10th August. E-commerce operators must file GSTR-8 for July 2026 by the same date.
GST GSTR-1 — 11th August 2026
Monthly filers (turnover >₹5 crore, or smaller taxpayers not on QRMP) must file GSTR-1 for July 2026 by 11th August 2026. Accuracy here is essential as Table 3.2 of GSTR-3B is auto-populated from GSTR-1 and cannot be edited.
GST GSTR-6 & GSTR-5 — 13th August 2026
Input Service Distributors must file GSTR-6 for July 2026 by 13th August. Non-Resident Taxable Persons must file GSTR-5 covering outward and inward supplies for July 2026 by the same date.
EPF / ESIC Contributions — 15th August 2026
EPF and ESIC contributions for July 2026 must be deposited by 15th August 2026. Note: 15th August is Independence Day — a gazetted holiday. If not officially extended, deposits should be made on the preceding working day to avoid default. Always verify on the EPFO and ESIC portals.
Income Tax Form 132 — TDS Certificate — 15th August 2026
Form 132 for June 2026 deductions (TDS on immovable property, rent >₹50,000 p.m., contractor/professional payments >₹50 lakhs, and VDA purchases) must be issued to deductees by 15th August 2026.
Income Tax Form 131 & Form 133 — Q1 TDS/TCS Certificates — 15th August 2026
These are the first quarterly TDS/TCS certificates under the Income Tax Act 2025. Form 131 (the new Form 16A equivalent for non-salary TDS) must be issued by all tax deductors to deductees for Q1 (April–June 2026). Form 133 (TCS certificate) must be issued by all tax collectors for Q1. Both are generated through the TRACES portal after the Q1 returns filed in July are processed — deductors should verify return processing status on TRACES before attempting download.
GST GSTR-3B & GSTR-5A — 20th August 2026
Monthly GSTR-3B for July 2026 is due on 20th August 2026 for all monthly filers. GST liability is computed, ITC is claimed, and tax payment is made in this return. GSTR-5A for OIDAR service providers is also due on 20th August.
Income Tax Form 141 — 30th August 2026
Form 141 — the challan-cum-statement for TDS on immovable property, rent, contractor/professional payments, and VDA purchases — must be filed within 30 days of the end of July 2026, i.e., by 30th August 2026.
Income Tax ITR Filing — 31st August 2026 ⚠
The due date for filing ITR for AY 2026-27 (FY 2025-26) for assessees with business or professional income who are not required to get their accounts audited is 31st August 2026. The applicable forms are:
- ITR 3 — Individuals / HUFs having income from business or profession
- ITR 4 (Sugam) — Taxpayers opting for presumptive taxation u/s 44AD, 44ADA, or 44AE
- ITR 5 — Firms, LLPs, AOPs, BOIs and other entities
- ITR 7 — Persons including companies required to furnish returns u/s 139(4A)/(4B)/(4C)/(4D) — trusts, political parties, research associations, etc.
Since these returns relate to FY 2025-26, they are governed by the Income Tax Act 1961. Salaried assessees filing ITR 1 / ITR 2 had their deadline on 31st July 2026.
Frequently Asked Questions — August 2026 Compliance
🔗 Official Compliance Portals
Download the Compliance Calendar – August 2026 as a PDF for your records, client sharing, or office notice board.
📥 Download PDF — August 2026⚠ Always cross-check compliance dates and requirements from official portals before filing. Due dates may be extended by government notification. This calendar is compiled in good faith for informational purposes and does not constitute legal or professional advice. TaxRoutine is not liable for any penalties arising from reliance on this calendar without verification.