Statutory Compliance Calendar for August 2026
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Statutory Compliance Calendar August 2026
August 2026 is a crucial compliance month for businesses and professionals in India. In addition to routine statutory obligations such as GST return filing, TDS/TCS deposits, professional tax, provident fund, and Employees’ State Insurance compliances, taxpayers must also ensure timely completion of various regulatory and reporting requirements under direct and indirect tax laws.
A key highlight of the month is the due date for filing income tax returns for tax year 2025-26 by taxpayers not subject to tax audit under the Income Tax Act, 2025. Businesses, employers, NBFCs, SEZ units, listed companies, and other regulated entities should closely monitor compliance deadlines to avoid interest, penalties, and regulatory consequences.
To help organizations stay compliant and manage their statutory responsibilities effectively, we have compiled the August 2026 Statutory Compliance Calendar, covering major obligations relating to taxation, GST, labour laws, FEMA/RBI regulations, SEBI compliances, and other regulatory filings.
| Date | Day | Compliance Particulars | Applicability |
|---|---|---|---|
| 05-Aug-2026 | Wednesday | SEZ Monthly Performance Report (MPR) for July 2026 | SEZ Units & Developers |
| 05-Aug-2026 | Wednesday | Monthly Report to SEBI (including vault specifications and operational data) | SEBI Registered Custodians |
| 07-Aug-2026 | Friday | Deposit of TDS/TCS deducted or collected during July 2026 | All Non-Government Deductors/Collectors |
| 07-Aug-2026 | Friday | Deposit of TDS/TCS for July 2026 | Government Deductors/Collectors |
| 07-Aug-2026 | Friday | ECB-2 Return for July 2026 | Borrowers with Outstanding ECBs |
| 07-Aug-2026 | Friday | NBS-6 Monthly Return for July 2026 | Deposit Taking NBFCs |
| 07-Aug-2026 | Friday | Monthly Return on Important Financial Parameters | Eligible NBFCs (Asset Size ₹100 Crore & Above) |
| 10-Aug-2026 | Monday | GSTR-7 Return | GST TDS Deductors |
| 10-Aug-2026 | Monday | GSTR-8 Return | E-Commerce Operators Collecting TCS |
| 10-Aug-2026 | Monday | GST SRM-II Return | Pan Masala & Tobacco Manufacturers |
| 10-Aug-2026 | Monday | SERF Filing for July 2026 | SEZ IT/ITES Service Exporters |
| 10-Aug-2026 | Monday | SERF Filing for July 2026 | STPI Registered Units |
| 10-Aug-2026 | Monday | NAV Disclosure to Investors | FMEs in IFSC Managing Open-Ended Schemes |
| 10-Aug-2026 | Monday | ALM Return (NBS-ALM1) for July 2026 | NBFC-ND-SI |
| 11-Aug-2026 | Tuesday | GSTR-1 for July 2026 | Regular GST Taxpayers |
| 13-Aug-2026 | Thursday | GSTR-1 / IFF for July 2026 | QRMP Taxpayers |
| 13-Aug-2026 | Thursday | GSTR-5 | Non-Resident Taxable Persons |
| 13-Aug-2026 | Thursday | GSTR-6 | Input Service Distributors (ISD) |
| 14-Aug-2026 | Friday | Issue of Form 132 TDS Certificates | Specified Individuals/HUF Deductors |
| 14-Aug-2026 | Friday | Quarterly Disclosure of Deviations / Variations | Listed Entities |
| 14-Aug-2026 | Friday | Quarterly Financial Results | Listed Entities |
| 15-Aug-2026 | Saturday | Quarterly TDS Certificate (Form 131) for Q1 FY 2026-27 | All Non-Salary TDS Deductors |
| 15-Aug-2026 | Saturday | Quarterly TCS Certificate (Form 133) for Q1 FY 2026-27 | TCS Collectors |
| 15-Aug-2026 | Saturday | NBS-4B Monthly Return | Applicable NBFCs |
| 15-Aug-2026 | Saturday | Investor-wise Escrow Demat Reporting | AIF Category I, II & III |
| 15-Aug-2026 | Saturday | Reporting of Cash Transactions & Cross-Border Wire Transfers | AIF Category I, II & III |
| 15-Aug-2026 | Saturday | Provident Fund (PF) Contribution Payment for July 2026 | All Covered Establishments |
| 15-Aug-2026 | Saturday | ESIC Contribution Payment for July 2026 | All Covered Establishments |
| 15-Aug-2026 | Saturday | Maharashtra Profession Tax Return (PTRC) | Maharashtra Registered Employers |
| 20-Aug-2026 | Thursday | GSTR-3B for July 2026 | Regular GST Taxpayers |
| 20-Aug-2026 | Thursday | GSTR-5A | OIDAR Service Providers |
| 29-Aug-2026 | Saturday | Quarterly Investor Reporting (Financial & Risk Disclosures) | AIF Category III |
| 30-Aug-2026 | Sunday | Challan-cum-Statement for Specified TDS Deductions (July 2026) | Specified Individuals/HUFs |
| 30-Aug-2026 | Sunday | SOFTEX Filing for July 2026 | SEZ Units Exporting Software/IT Services |
| 30-Aug-2026 | Sunday | SOFTEX Filing for July 2026 | STPI Units Exporting Software/IT Services |
| 31-Aug-2026 | Monday | Income Tax Return (ITR) Filing for TY 2025-26 (Non-Audit Cases) | Individuals/Firms Not Liable for Tax Audit |
| 31-Aug-2026 | Monday | Monthly/Quarterly NAV Disclosure | Category III AIFs |
Key Due Dates at a Glance
Income Tax
- 07 Aug – Deposit of TDS/TCS for July 2026
- 14 Aug – Form 132 TDS Certificates
- 15 Aug – Form 131 (TDS Certificate) & Form 133 (TCS Certificate)
- 30 Aug – Challan-cum-Statement for Specified TDS Deductions
- 31 Aug – ITR Filing Due Date (Non-Audit Assessees)
GST
- 10 Aug – GSTR-7, GSTR-8 & GST SRM-II
- 11 Aug – GSTR-1
- 13 Aug – GSTR-1/IFF (QRMP), GSTR-5 & GSTR-6
- 20 Aug – GSTR-3B & GSTR-5A
Labour Laws
- 15 Aug – PF Payment
- 15 Aug – ESIC Payment
- 15 Aug – Maharashtra PTRC Return
RBI / FEMA / SEZ / STPI
- 07 Aug – ECB-2 Return
- 05 Aug – SEZ MPR
- 10 Aug – SERF Filing
- 30 Aug – SOFTEX Filing
SEBI / Listed Entities / AIF
- 05 Aug – Custodian Reporting to SEBI
- 14 Aug – Quarterly Financial Results
- 14 Aug – Deviations & Variations Disclosure
- 15 Aug – AIF Escrow Demat & PMLA Reporting
- 29 Aug – AIF Quarterly Investor Reporting
- 31 Aug – NAV Disclosure for Category III AIFs
Rajput Jain & Associates: Your Trusted Partner in Taxation, Regulatory & Corporate Compliance Connaught Place, New Delhi | www.carajput.com.