Compliance Calendar August 2026 – GST TDS PF ESI Deadlines

August 2026 is a deceptively busy month. The standard monthly GST and TDS cycle runs on schedule, but three due dates shift because of Independence Day on 15th August and weekend landings on the 30th and 31st. Two new forms under the Income Tax Act 2025 (Form 131, replacing Form 16A, and Form 141, replacing Forms 26QB, 26QC, 26QD, and 26QE) are also live for the first time across a full quarter-end and month-end cycle. Businesses that have not updated their compliance workflows for these new form numbers risk filing under the wrong reference.

This calendar covers every statutory deadline for August 2026: TDS deposit, GSTR-1, GSTR-3B, IFF, PMT-06, PF, ESI, Form 131, Form 141, and the ITR filing deadline for non-audit business taxpayers. Use it to plan filings, avoid interest exposure, and make sure the August holiday does not catch your team off-guard.

What are the key compliance deadlines for August 2026?

August 2026 has eight distinct compliance events. TDS deposit and GSTR-1 fall on 7th August, Form 131 (TDS certificates for Q1 non-salary payments) and PF + ESI deposit fall on 15th August but shift to 17th August (Monday) due to Independence Day. IFF closes on 13th August, GSTR-3B falls on 20th August, PMT-06 on 25th August, Form 141 on 30th August (shifts to 31st August, Monday), and the ITR filing deadline for non-audit business taxpayers is also 31st August 2026.

At a glance

• When is GSTR-1 due? 11th August 2026 for July 2026 (monthly filers above ₹5 crore turnover, and non-QRMP smaller filers).
• When is GSTR-3B due? 20th August 2026 for July 2026 (monthly filers above ₹5 crore turnover).
• When is IFF due? 13th August 2026 (optional, QRMP taxpayers, for July 2026 B2B invoices).
• When is PMT-06 due? 25th August 2026 (QRMP taxpayers with insufficient ITC for July 2026).
• When is TDS deposit due? 7th August 2026 for July 2026 deductions and TCS collections.
• What about Form 131? TDS certificates for Q1 (April to June 2026) non-salary payments must be issued by 15th August. Since 15th August is Independence Day, the effective date shifts to 17th August 2026 (Monday). Verify the shift via official portal notification.
• PF and ESI? Deposit July 2026 contributions by 15th August, which shifts to 17th August 2026 (Monday).
• When is Form 141 due? 30th August 2026 for July 2026 deductions. 30th August falls on a Sunday, so the effective date is 31st August 2026 (Monday).
• ITR for non-audit business taxpayers? 31st August 2026, a new deadline introduced under the Income Tax Act 2025 for individuals, HUFs, firms, LLPs, and professionals not subject to tax audit, filing ITR-3 or ITR-4.

Who is this calendar for

• Founders, CFOs, finance and compliance teams managing GST, TDS, PF, ESI, and ITR obligations
• MSMEs and startups on monthly GST or QRMP scheme
• Employers with salaried and non-salaried staff who need to issue Q1 TDS certificates (Form 131)
• Individuals, HUFs, firms, LLPs, and professionals with business income not subject to tax audit
• Accounting firms handling multi-client compliance calendars
• Deductors who previously filed Forms 26QB, 26QC, 26QD, or 26QE and must now use Form 141
• Listed entities tracking SEBI timelines
• Companies with FEMA reporting obligations (ECB)

Key statutory compliance due dates: August 2026

Compliance calendar table (date-wise)

Date	Law	Form or action	For period	Who must do this	What to do now
7th August 2026 (Friday)	Income Tax	Deposit TDS / TCS	July 2026	All deductors and collectors	Cite sections 393/394 under the Income Tax Act 2025 for July 2026 transactions. Interest at 1% per month for late deduction, 1.5% per month for late payment.
11th August 2026 (Tuesday)	GST	GSTR-1 monthly	July 2026	Monthly GST filers (turnover above ₹5 crore; non-QRMP smaller filers)	File GSTR-1 before GSTR-3B. Include 6-digit HSN codes and validated B2B GSTINs. Your buyers’ ITC claims depend on your invoices being uploaded.
13th August 2026 (Thursday)	GST	IFF (optional)	July 2026	QRMP taxpayers	Upload B2B invoices to pass ITC early to buyers. Q2 quarterly GSTR-1 is due in October 2026. Using IFF means buyers do not wait for the quarterly filing.
15th August 2026 (Saturday, National Holiday)	Income Tax	Form 131 (Q1 TDS certificates, non-salary)	April to June 2026	All deductors	Form 131 replaces Form 16A under the Income Tax Act 2025. Issue to deductees for Q1 non-salary payments. 15th August is Independence Day and a Saturday. Effective date shifts to 17th August 2026 (Monday). Verify via official portal notification.
15th August 2026 (Saturday, National Holiday)	PF	Deposit contribution and file ECR	July 2026	EPFO-registered employers	Employee 12% + Employer 12% + 0.5% admin charge. Effective date shifts to 17th August 2026 (Monday). Reconcile payroll and ensure portal challan success before the deadline.
15th August 2026 (Saturday, National Holiday)	ESI	Deposit contribution and file return	July 2026	ESIC-registered employers	0.75% employee + 3.25% employer on salaries up to ₹21,000. Effective date shifts to 17th August 2026 (Monday). Reconcile gross wages before filing.
20th August 2026 (Thursday)	GST	GSTR-3B monthly	July 2026	Monthly GST filers (turnover above ₹5 crore)	Pay full GST liability including RCM amounts. Table 3.2 is auto-populated from GSTR-1 and is not editable. Reconcile ITC in GSTR-2B before filing to avoid interest exposure.
25th August 2026 (Tuesday)	GST	PMT-06 (QRMP taxpayers)	July 2026	QRMP scheme taxpayers with insufficient ITC to cover July 2026 liability	Self-assessed tax challan payment via Form GST PMT-06. This is a payment obligation, not a return filing. Missing this attracts interest on the shortfall even though your GSTR-3B is filed quarterly.
30th August 2026 (Sunday, shifts to 31st)	Income Tax	Form 141 (challan-cum-statement)	July 2026 deductions	Deductors under TDS on property purchase, rent above ₹50,000/month, and contractor/professional payments by individuals or HUFs	Form 141 replaces Forms 26QB, 26QC, 26QD, and 26QE under the Income Tax Act 2025. Due within 30 days of end of July 2026. 30th August is a Sunday. Effective date is 31st August 2026 (Monday).
31st August 2026 (Monday)	Income Tax	ITR filing for non-audit business taxpayers	FY 2025-26	Individuals, HUFs, firms, LLPs, and professionals with business/professional income not subject to tax audit, filing ITR-3 or ITR-4	New deadline introduced under the Income Tax Act 2025. Previously these taxpayers filed by 31st July. Ensure books, TDS reconciliations, and tax computations are ready well before the date.

GSTR-3B due date note

For monthly filers, GSTR-3B for July 2026 is due on 20th August 2026. For QRMP taxpayers, there is no GSTR-3B due in August 2026. Their Q2 (July to September 2026) quarterly GSTR-3B falls in October 2026. QRMP taxpayers do have a PMT-06 payment obligation on 25th August if their July 2026 ITC is insufficient to cover the liability.

For taxpayers with a state-group-based GSTR-3B schedule, due dates may reflect as 22nd or 24th August depending on the prescribed group. Verify your applicable grouping before planning payment and filing.

Date shifts: what moves in August 2026

Three due dates shift this month:

• 15th August (Independence Day, Saturday): Form 131, PF deposit, and ESI deposit all move to 17th August 2026 (Monday). Confirm the shift via official EPFO, ESIC, and income tax portal notifications before treating 17th August as the hard deadline.
• 30th August (Sunday): Form 141 challan-cum-statement for July 2026 deductions moves to 31st August 2026 (Monday).
• The ITR deadline for non-audit business taxpayers lands on 31st August 2026 (Monday), which is the effective date with no further shift required.

Note on professional tax

Professional tax due dates are state-specific. If your state mandates monthly PT, plan it alongside payroll. Confirm your state’s rule before remitting.

Actionable planning checklist

Two weeks before due dates

• Lock July 2026 outward supplies and e-invoices for GSTR-1 by 9th August
• Prepare TDS deposit challan and bank approval workflow for 7th August. This is a Friday and requires no special weekend action, but verify challan on OLTAS same day
• Run payroll-to-PF and payroll-to-ESI reconciliations for July 2026. Deposits shift to 17th August but prepare by 13th August
• Identify all deductees for Q1 (April to June 2026) non-salary TDS and generate Form 131 data. Effective issuance deadline is 17th August
• Review whether TDS was deducted on property purchases, rent above ₹50,000/month, or contractor/professional payments in July 2026. Form 141 is due 31st August
• For ITR filers: confirm books are closed, TDS is reconciled with Form 26AS and AIS, and advance tax payments for Q1 FY 2026-27 are correctly reflected before the 31st August deadline

Filing week workflow

• 7th Aug (Fri): Pay July 2026 TDS and TCS. Verify challan on OLTAS. Cite sections 393/394 under the Income Tax Act 2025.
• 11th Aug (Tue): File GSTR-1 for July 2026. Circulate GSTR-2B visibility note to buyers.
• 13th Aug (Thu): Upload July 2026 B2B invoices via IFF if on QRMP. This allows buyers to claim ITC without waiting for the Q2 quarterly filing in October.
• 17th Aug (Mon): Issue Form 131 to all deductees for Q1 non-salary TDS. Process PF ECR and ESI challans. Confirm portal completion before end of banking hours.
• 20th Aug (Thu): File GSTR-3B for July 2026. Pay full cash liability including RCM. Table 3.2 is non-editable, so finalise GSTR-1 first.
• 25th Aug (Tue): QRMP taxpayers with July 2026 shortfall pay PMT-06 challan. Not a return, just a payment.
• 31st Aug (Mon): File Form 141 for July 2026 TDS deductions. File ITR-3 or ITR-4 for non-audit business taxpayers for FY 2025-26. Both deadlines fall on the same day.

Corner cases to watch

• 15th August falls on a Saturday and is Independence Day. Form 131, PF, and ESI deadlines all move to 17th August. Do not assume the shift is automatic without checking the official portal notifications. Some statute-specific rules require explicit gazette notification for the extension to apply.
• Form 131 is new under the Income Tax Act 2025. If your team was issuing Form 16A for Q1 non-salary TDS, they need to switch to Form 131. The information content is similar but the form reference, section citations, and portal workflow differ.
• Form 141 consolidates four legacy forms (26QB, 26QC, 26QD, 26QE) into one unified challan-cum-statement. Deductors who made property purchases, paid rent above ₹50,000/month, or made contractor/professional payments in July 2026 must file Form 141 by 31st August. Confirm applicable section references before filing.
• The ITR deadline for non-audit business taxpayers (individuals, HUFs, firms, LLPs, professionals) is 31st August under the Income Tax Act 2025, not 31st July as it was previously. Teams relying on the old July calendar will be one month ahead of schedule, which is fine, but teams who have not updated their compliance tracker may assume the old date applies.
• QRMP taxpayers have no GSTR-3B in August 2026, but PMT-06 on 25th August is still mandatory if there is a shortfall. Missing this attracts interest even though the quarterly return is filed in October.
• 30th August (Form 141 due date) falls on a Sunday. Effective deadline is 31st August. The ITR deadline also lands on 31st August. Both must be completed by end of day 31st August.

This calendar applies to:

• Private Limited Companies and OPCs
• Startups and MSMEs
• LLPs, firms, and proprietorships
• GST-registered businesses
• TDS/TCS deductors (including new Form 141 filers)
• Employers registered under PF, ESI, and professional tax
• QRMP scheme taxpayers
• Individuals, HUFs, and professionals with business income filing ITR-3 or ITR-4

Summary of key forms and their purpose

Form or challan	Law	Who it applies to	Purpose or description
TDS/TCS deposit (challan)	Income Tax Act 2025	All deductors and collectors	Monthly remittance of TDS/TCS deducted or collected during July 2026. Cite sections 393/394.
GSTR-1	GST	Monthly GST filers	Statement of outward supplies for July 2026; basis for recipients’ ITC claims in GSTR-2B.
IFF (Invoice Furnishing Facility)	GST	QRMP taxpayers	Optional upload of July 2026 B2B invoices so buyers can claim ITC before Q2 quarterly filing in October.
GSTR-3B	GST	Monthly GST filers	Monthly summary return with payment of net GST cash liability for July 2026.
PMT-06	GST	QRMP taxpayers	Self-assessed challan payment for July 2026 liability when ITC is insufficient. Payment obligation only, not a return.
Form 131	Income Tax Act 2025	All deductors (non-salary)	TDS certificates for Q1 (April to June 2026) non-salary payments. Replaces Form 16A. Effective deadline 17th August 2026 due to Independence Day and weekend shift.
Form 141	Income Tax Act 2025	Individuals/HUFs deducting TDS on property, rent, or contractor/professional payments	Unified challan-cum-statement for July 2026 TDS deductions. Replaces Forms 26QB, 26QC, 26QD, and 26QE. Due 31st August 2026 (shifted from 30th).
ITR-3 / ITR-4	Income Tax Act 2025	Individuals, HUFs, firms, LLPs, professionals with non-auditable business income	Annual income tax return for FY 2025-26. New 31st August deadline under the Income Tax Act 2025.
PF ECR + payment	PF (EPFO)	EPFO-registered employers	Electronic Challan-cum-Return and payment of July 2026 PF contributions. Effective 17th August 2026.
ESI contribution + return	ESI (ESIC)	ESIC-registered employers	Monthly deposit and return of ESI contributions for covered employees for July 2026. Effective 17th August 2026.

Other statutory compliances due in August 2026 (SEBI, FEMA, Companies Act)

SEBI (listed entities)

Listed companies should check Regulation 33 financial results timelines for Q1 FY 2026-27 (April to June 2026). Q1 results for listed entities are generally due within 45 days of quarter end, which maps to 14th August 2026. With 15th August being a national holiday, confirm with your compliance counsel whether the 14th August deadline stands or shifts. Deviation or variation statements under Regulation 32(1) should also be confirmed if applicable.

FEMA (ECB reporting)

Form ECB-2: Borrowers are required to report actual ECB transactions monthly through their AD Category I bank within 7 working days of month-end. For July 2026, confirm the working-day count given the Independence Day holiday and any local bank holidays that affect the processing window.

Companies Act, 2013

Annual compliance planning note: Companies with AGMs falling in July or August 2026 should track AOC-4 and MGT-7 filing timelines. These fall within 60 days and 60 days respectively of the AGM date, so July AGMs create September filing obligations.

Note: Corporate compliance dates depend on entity type, listing status, and event-based triggers. Use this section as a planning cue and confirm applicability for your company.

For the full annual compliance calendar, read: Treelife Annual Compliance Calendar 2026

Official portals to monitor for changes

Track any extensions or clarifications on the portals of the Goods and Services Tax Network (GSTN), Income Tax Department, Employees’ Provident Fund Organisation (EPFO), Employees’ State Insurance Corporation (ESIC), and MCA21 (Ministry of Corporate Affairs). Treelife tracks all updates from these portals and keeps clients posted.

Treelife quick tips for August 2026

• Plan the Independence Day shift early: Three due dates (Form 131, PF, ESI) move from 15th August to 17th August. Do not wait until 16th August to start. Bank processing, portal submission queues, and Monday workloads all create risk on the shifted date. Treat 13th August as your internal deadline for all three.
• File GSTR-1 before GSTR-3B: Your buyers cannot claim ITC for July 2026 until your invoices appear in their GSTR-2B. File GSTR-1 on 11th August before you file GSTR-3B on 20th August. Do not reverse the order.
• Form 131 is not Form 16A: If your accounts team is still running workflows referencing Form 16A for Q1 non-salary TDS certificates, update the form number and portal path immediately. The Income Tax Act 2025 replaces Form 16A with Form 131. Section citations also need to be checked.
• Form 141 replaces four old forms: If you made any property purchase, paid rent above ₹50,000/month, or paid contractor/professional fees as an individual or HUF in July 2026 and deducted TDS, file Form 141 by 31st August. Do not file under 26QB or any of the legacy form numbers.
• ITR deadline has moved: Non-audit business taxpayers (ITR-3, ITR-4) now have 31st August as their deadline under the Income Tax Act 2025, not 31st July. If your FY 2025-26 books are ready, file early. The 31st August date coincides with Form 141, and last-minute portal load can cause processing delays.
• QRMP PMT-06 is often missed: QRMP taxpayers who assume they have no August obligation because there is no GSTR-3B frequently skip PMT-06 on 25th August. Interest on the shortfall accumulates from the due date regardless of when the quarterly return is eventually filed.

Conclusion

August 2026 has more execution complexity than it appears on paper. Three due dates shift due to Independence Day and weekend landings. Two new IT Act 2025 forms (Form 131 and Form 141) are running for the first time at scale across a quarter-end and month-end cycle. The ITR deadline for non-audit business taxpayers lands on the same day as Form 141 (31st August), creating a compression risk if preparation is left to the last week.

For startups, SMEs, and growing enterprises, managing these shifts in-house without an updated compliance calendar and a dedicated team creates real penalty and interest exposure. Outsourcing to an experienced firm makes sure nothing is missed.

Why choose Treelife?

Treelife has been one of India’s most trusted legal and financial firms for over 10 years. We are proud to be trusted by over 1000 startups and investors for solving their problems and taking accountability.

Our team makes sure:

• Zero missed deadlines
• Clean audit trails
• Investor-ready compliance
• Full statutory coverage across GST, Income Tax, and MCA

FAQs: August 2026 compliance calendar

Q: When is the TDS deposit due for July 2026 and does the 7th August date create any weekend risk?

A: The statutory deadline for depositing July 2026 TDS and TCS is 7th August 2026, which falls on a Friday. No weekend shift applies. Process payments and verify challan on OLTAS the same day. Under the Income Tax Act 2025, cite sections 393/394 for July 2026 transactions. Interest for late payment runs at 1.5% per month from the deduction date.

Q: 15th August is a public holiday. Which due dates shift and to when?

A: Three deadlines shift from 15th August to 17th August 2026 (Monday): Form 131 (Q1 TDS certificates for non-salary payments), PF deposit for July 2026, and ESI deposit for July 2026. The general rule under most statutes is that a due date falling on a public holiday moves to the next working day. Always verify the shift via official notifications on the income tax, EPFO, and ESIC portals before treating 17th August as the confirmed deadline.

Q: What is Form 131 and how is it different from Form 16A?

A: Form 131 is the TDS certificate for non-salary payments under the Income Tax Act 2025. It replaces the old Form 16A that was used under the Income Tax Act 1961. The form covers TDS deducted on payments such as professional fees, interest, rent, commission, and contractor payments during Q1 (April to June 2026). The information required is broadly similar to Form 16A, but the form number, section references, and portal filing workflow are updated for the new Act. All deductors must issue Form 131 to deductees by the effective deadline of 17th August 2026.

Q: What is Form 141 and who needs to file it for July 2026?

A: Form 141 is the new unified challan-cum-statement under the Income Tax Act 2025. It replaces the separate Forms 26QB (TDS on property purchase at 1%), 26QC (TDS on rent above ₹50,000/month), 26QD (TDS on payments to contractors and professionals by individuals or HUFs), and 26QE. If you made any such payments in July 2026 and deducted TDS, file Form 141 within 30 days of the end of July 2026. The 30th August due date falls on a Sunday, so the effective filing deadline is 31st August 2026 (Monday). Confirm applicable section references with your compliance team before filing.

Q: The ITR deadline for non-audit business taxpayers is 31st August. Is this correct?

A: Yes. Under the Income Tax Act 2025, individuals, HUFs, firms, LLPs, and professionals carrying on business or profession not subject to tax audit and filing ITR-3 or ITR-4 now have 31st August as their filing deadline for FY 2025-26. This replaces the old 31st July deadline that applied under the Income Tax Act 1961. Make sure books of account are finalised, TDS is reconciled against Form 26AS and the AIS, and advance tax payments are correctly reflected before filing.

Q: Do QRMP taxpayers have any GST obligations in August 2026?

A: Two. First, they may optionally upload B2B invoices for July 2026 via IFF (Invoice Furnishing Facility) by 13th August 2026. This allows their buyers to claim ITC without waiting for the Q2 quarterly GSTR-1 due in October. Second, QRMP taxpayers with insufficient ITC to cover July 2026 liability must pay a self-assessed challan via Form GST PMT-06 by 25th August 2026. This is a payment obligation, not a return. Interest on any shortfall runs from the due date regardless of when the quarterly GSTR-3B is eventually filed.

Q: What RCM liabilities must be included in GSTR-3B for July 2026?

A: Reverse Charge Mechanism liabilities for July 2026 include payments made to unregistered advocates, freight paid to goods transport agencies where the liability is on the recipient, and import of services. All RCM amounts must be declared and paid in the GSTR-3B filed by 20th August 2026. Table 3.2 in GSTR-3B is auto-populated from GSTR-1 and is not editable, so finalise outward supply data in GSTR-1 before filing GSTR-3B.

Q: What are the interest rates for late TDS deposit?

A: Under the Income Tax Act 2025, interest for late deduction runs at 1% per month (or part of a month) from the date on which TDS was deductible to the date of actual deduction. Interest for late payment after deduction runs at 1.5% per month from the date of deduction to the date of actual deposit. Both apply independently. You can be charged for both if TDS is deducted late and paid late.

Q: Are there SEBI obligations due in August 2026 for listed entities?

A: Q1 FY 2026-27 financial results (April to June 2026) are generally due within 45 days of quarter-end under SEBI LODR Regulation 33, pointing to 14th August 2026. With Independence Day on 15th August (Saturday) affecting the working week around 14th August, listed companies should confirm the exact deadline with their compliance counsel. Deviation or variation statements under Regulation 32(1) should also be reviewed if applicable.

Q: What are the penalties for late GSTR-3B filing?

A: Late fees under the GST Act are ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10 + ₹10) for nil returns. Interest at 18% per annum applies on the net cash tax liability from the due date. File on time even if you need to revise ITC claims later. Late fees and interest accumulate from the due date regardless of when the error is identified.

Q: If a compliance deadline falls on a public holiday or Sunday, does it automatically shift?

A: The general rule under most statutes is that a due date falling on a Sunday or public holiday shifts to the next working day. However, this is statute-specific, and GST and income tax portals do not always auto-extend. Treelife’s approach: treat the original date as the hard deadline and complete filings at least two days prior. For August 2026, three dates are confirmed as shifted: Form 131, PF, and ESI from 15th to 17th August; Form 141 from 30th to 31st August.