The August 2026 Tax Compliance Tracker sets out key due dates under the Income-tax Act, 1961 and GST laws. For Income-tax, it covers deadlines for deposit of TDS/TCS for July 2026, uploading Form No. 127, issuance of TDS and TCS certificates in Forms No. 131, 132 and 133, furnishing Form No. 137, Form 1 by stock exchanges, Form No. 141, and multiple forms due on 31.08.2026, including Forms 10-EE, 10BBD, 10BA, 10E, 10CCD, 10CCE, 10H, 10-IA, 3CT, 9A, 10 and 3CFA, along with the due date for filing the return of income for specified assessees for Assessment Year 2026–27. The tracker also includes notes relating to Forms 9A and 10 with reference to Circular No. 6/2023 dated 24-5-2023. Under GST, it specifies due dates for GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, QRMP/IFF filings, PMT-06, GSTR-11 and states that Form RFD-10 for refund of tax to certain persons is to be filed within two years from the last day of the quarter in which the supply was received.
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of July, 2026. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.08.2026 |
| 2. | Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of July, 2026 | 07.08.2026 |
| 3 | Issue of certificate in Form No. 132 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act 2025 in the month of June, 2026 | 14.08.2026 |
| 4 | Issuance of TCS certificate in Form No. 133 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act, 2025 for tax collected at source for the quarter ending June 30, 2026 | 15.08.2026 |
|
5 |
Issuance of TDS certificate in Form No. 131 (Income-tax Rules, 2026) for TDS other than on salary, pension or interest income of specified senior citizen under section 393(1) of the Income-tax Act, 2025 for the quarter ending June 30, 2026 | 15.08.2026 |
| 6 | Due date for furnishing Form No. 137 (Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the month of July, 2026 has been paid without the production of a challan | 15.08.2026 |
| 7 | Statement in Form 1 (Income-tax Rules, 2026) by the stock exchange for the month of July, 2026, in respect of transactions in which client codes have been modified after registering in the system. | 15.08.2026 |
| 8 | Furnishing of challan-cum-statement in Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the Income-tax Act, 2025 for the month of July, 2026 | 30.08.2026 |
| 9 | Furnishing of statement in Form No. 10-EE (Income-tax Rules, 1962) for exercising the option to claim relief under section 89A (Income-tax Act, 1961) for income arising from retirement benefit account maintained in a notified country at the time of withdrawal or redemption (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
| 10 | Furnishing of Form No. 10BBD (Income-tax Rules, 1962) reporting details of funds received from eligible persons, directly or through an Alternative Investment Fund, during the Previous Year 2025-26 (if the assessee is required to submit return of income on or before August 31, 2026) | 31.08.2026 |
| 11 | Furnishing of declaration in Form No. 10BA (Income-tax Rules, 1962) by an assessee claiming deduction under Section 80GG (Income-tax Act, 1961) in respect of the rent paid for residential accommodation (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
| 12 | Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:
|
31.08.2026 |
| 13 | Furnishing of Form No. 10E (Income-tax Rules, 1962) by an employee claiming relief under section 89 (Income-tax Act, 1961) when salary is paid in arrears or in advance, etc. (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
| 14 | Furnishing of certificate in Form No. 10CCD (Income-tax Rules, 1962) by a resident individual being an author (including a joint author) claiming deduction under section 80QQB (Income-tax Act, 1961) in respect of royalty income (if the assessee is required to submit return of income on or before August 31, 2026) | 31.08.2026 |
| 15 | Furnishing of certificate in Form No. 10CCE (Income-tax Rules, 1962) by a resident individual being a patentee claiming deduction under section 80RRB (Income-tax Act, 1961) in respect of royalty income on patents (if the assessee is required to submit return of income on or before August 31, 2026) | 31.08.2026 |
| 16 | Furnishing of certificate of foreign inward remittance in Form No. 10H (Income-tax Rules, 1962) by a resident individual being an author/patentee claiming deduction under Section 80QQB/80RRB (Income-tax Act, 1961) in respect of income earned from any source outside India (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
| 17 | Furnishing of the certificate in Form No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or ‘multiple disability’ for the purposes of sections 80DD and 80U (Income-tax Act, 1961). (If the assessee is required to furnish the return of income on or before August 31, 2026) |
31.08.2026 |
| 18 | Furnishing of Form No. 3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
| 19 | Application in Form No. 9A (Income-tax Rules, 1962) for exercising the option available under Explanation to Section 11(1) (Income-tax Act, 1961) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2026).
Note: The benefit of a deemed application will not be denied to a trust, even if Form No. 9A is not filed at least two months before the due date for filing the income tax return. However, Form 9A must be submitted on or before the due date for filing the return to avail of this benefit [Circular No. 6/2023, dated 24-5-2023] |
31.08.2026 |
| 20 | Statement in Form No. 10 (Income-tax Rules, 1962) to be furnished to accumulate income for future application under Section 10(21) or Section 11(1) (Income-tax Act, 1961) (if the assessee is required to submit return of income on October 31, 2026)
Note: The benefit of accumulation will not be denied to a trust, even if Form 10 is not filed at least two months before the due date for filing the income tax return. However, Form 10 must be submitted on or before the due date for filing the return to avail of this benefit [Circular No. 6/2023, dated 24-5-2023 |
31.08.2026 |
| 21 | Furnishing of statement in Form No. 3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a concessional rate under section 115BBF (Income-tax Act, 1961) for income in the nature of royalty arising from patent developed and registered in India (if the assessee is required to submit return of income by August 31, 2026) | 31.08.2026 |
| 22 | Furnishing of Form No. 3CT (Income-tax Rules, 1962) by the transferor of shares or interests in, a company or an entity that derives its value substantially from assets located in India, duly certified by an accountant for apportionment of income attributable to assets located in India (if the assessee is required to submit the return of income on or before August 31, 2026) | 31.08.2026 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| July, 2026 | 20th August, 2026 | Due Date for filling GSTR – 3B return for the month of July, 2026 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (July, 2026) | 11.08.2026 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars
|
Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.08.2026 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.08.2026 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.08.2026 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS
|
10th of succeeding month | 10.08.2026 |
D. GSTR – 1 QRMP monthly / Quarterly return (IFF – Optional)
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of July, 2026 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
13th of succeeding month – Monthly Quarterly Return |
13.08.2026 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 2 years from the last day of the quarter in which supply was received
|
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.08.2026 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.08.2026
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
******
In case of any query/suggestion, please connect [email protected]
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
Good reference for July 2026. Three dates worth flagging specifically for small business owners who often miss them:
July 11, 2026 (GSTR-1 for June): Monthly non-QRMP filers must submit GSTR-1 by July 11. This is NOT the same as GSTR-3B. If GSTR-1 is delayed, your buyers cannot see the invoices in their GSTR-2B for the period, which creates friction with their ITC claims.
July 20, 2026 (GSTR-3B for June): This is the payment and summary return deadline. Interest accrues from the 20th at 18% per annum on unpaid liability , there is no grace period without interest.
July 31, 2026 (Q1 FY 2026-27 TDS return): This is the first quarter where the new Form 138 (salary TDS, replacing Form 24Q) and Form 140 (non-salary domestic TDS, replacing Form 26Q) are mandatory under the Income Tax Act 2025. If you are using old TDS filing software, ensure it has been updated to generate these new form formats before filing.
For businesses juggling all three simultaneously, a quick internal calendar reminder 10 days before each date (July 1, July 10, July 21) reduces scrambling.
Sir, what is the due date of TCS payment for tax collected during the month of March 26
what is due date of TCS payment for tax collected during the month of March 2036
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.
yes