Statutory compliance calendar for August 2026 consolidates due dates under GST, Income-tax, SEBI (LODR), FEMA, ESI & PF, and the Companies Act, 2013. It lists GST compliance including GSTR-7, GSTR-8, GSTR-1, IFF, GSTR-6, GSTR-5, GSTR-5A, GSTR-3B, PMT-06 and GSTR-11 filings; ESI and PF payment and return deadlines; FEMA reporting through Form ECB 2; SEBI (LODR) compliances relating to statements of deviation/variation and financial results; and extensive Income-tax due dates covering TDS/TCS deposits and certificates, statutory forms, declarations, return filing, self-assessment tax, and other prescribed forms. It also includes Companies Act annual filing requirements such as Forms MGT-7/7A, AOC-4 series, ADT-1, FC-3 and FC-4. The calendar notes that the Companies Compliance Facilitation Scheme, 2026 operates from 15 April 2026 to 31 August 2026, providing reduced additional fees for specified delayed filings, and contains advisory notes on peak filing dates and weekend due dates.
STATUTORY COMPLIANCE CALENDAR — August 2026
COMPLIANCE CALENDAR UNDER GST
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
|---|---|---|---|---|
| 1 | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of July 2026. | GSTR-7 | 10-Aug-2026 | Mon |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of July 2026 | GSTR-8 | 10-Aug-2026 | Mon |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for monthly filing of return. |
GSTR-1 | 11-Aug-2026 | Tue |
| 4 | Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year have an option to file quarterly returns under the QRMP scheme | IFF | 13-Aug-2026 | Thu |
| 5 | Return of Input Service Distributor (ISD) | GSTR-6 | 13-Aug-2026 | Thu |
| 6 | Every Non-resident taxable person file Monthly GST Return Earlier of a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration | GSTR-5 | 13-Aug-2026 | Thu |
| 7 | OIDARs providing service to other than registered person shall file a monthly GST Return | GSTR-5A | 20-Aug-2026 | Thu |
| 8 | GST return for the month of July 2026.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20-Aug-2026 | Thu |
| 9 | Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme. | PMT-06 | 25-Aug-2026 | Tue |
| 10 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28-Aug-2026 | Fri |
COMPLIANCE CALENDAR UNDER ESI & PF
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | Payment and filing of ESIC Return for the month of July 2026 | ESI challan | 15-Aug-2026 | Sat |
| 2 | Payment and filing of PF Return for the month of July 2026 | ECR | 15-Aug-2026 | Sat |
COMPLIANCE CALENDAR UNDER FEMA
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (within 7 working days) | Form ECB 2 | 11-Aug-2026 | Tue |
COMPLIANCE CALENDAR UNDER SEBI
| 1 | Statement of deviation(s) or variation(s) | Reg 32 (1) | 14-Aug-2026 | Fri |
| 2 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3)(a) | 14-Aug-2026 | Fri |
–
| S.No | Particulars of Compliance | Form / Return | Due Date | Day |
|---|---|---|---|---|
| 1 | TDS/TCS 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-Aug-2026 | Fri | |
| 2 | Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax received in the month of July, 2026 | Form No. 127 | 07-Aug-2026 | Fri |
| 3 | Securities Transaction Tax – Due date for deposit of tax collected for the month of July, 2026 | 07-Aug-2026 | Fri | |
| 4 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of July, 2026 | 07-Aug-2026 | Fri | |
| 5 | TDS/TCS Issue of certificate under (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for tax deducted at source under section 393(1) of the Income-tax Act 2025 in the month of June, 2026 | Form No. 132 | 14-Aug-2026 | Fri |
| 6 | Issuance of TDS certificate under (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 | Form No. 131 | 15-Aug-2026 | Sat |
| 7 | Due date for furnishing under (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 | Form No. 137 | 15-Aug-2026 | Sat |
| 8 | Statement under (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. | Form 1 | 15-Aug-2026 | Sat |
| 9 | Issuance of TCS certificate under (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 | Form No. 133 | 15-Aug-2026 | Sat |
| 10 | Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is July 31, 2026) | Form 3CEF | 30-Aug-2026 | Sun |
| 11 | Furnishing of challan-cum-statement under (Income-tax Rules, 2026) in respect of deduction of tax under section 393(1) of the Income-tax Act, 2025 for the month of July, 2026 | Form No. 141 | 30-Aug-2026 | Sun |
| 12 | Furnishing of declaration under 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) | Form No. 10BA | 31-Aug-2026 | Mon |
| 13 | Certificate under sub-section (3) of section 80QQB for authors of certain books in receipt of royalty income, etc. (if due date of submission of return of income is August 31, 2026) | Form 10CCD | 31-Aug-2026 | Mon |
| 14 | Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (if due date of submission of return of income is August 31, 2026) | Form 10CCE | 31-Aug-2026 | Mon |
| 15 | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. (if due date of submission of return of income is August 31, 2026) | Form 10FC | 31-Aug-2026 | Mon |
| 16 | Income attributable to assets located in India under section 9 of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026 | Form 3CT | 31-Aug-2026 | Mon |
| 17 | Certificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension Fund | Form 10BBC | 31-Aug-2026 | Mon |
| 18 | Statement of eligible investment received (if due date of submission of return of income is August 31, 2026) | Form 10BBD | 31-Aug-2026 | Mon |
| 19 | Details of amount attributed to capital asset remaining with the specified entity (if due date of submission of return of income is August 31, 2026) | Form 5C | 31-Aug-2026 | Mon |
| 20 | Form for furnishing particulars of income under section 192(2A) for claiming relief u/s 89 (if due date of submission of return of income is August 31, 2026) | Form 10E | 31-Aug-2026 | Mon |
| 21 | Furnishing of statement (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) | Form No. 10-EE | 31-Aug-2026 | Mon |
| 22 | Certificate of foreign inward remittance (if due date of submission of return of income is August 31, 2026) | Form 10H | 31-Aug-2026 | Mon |
| 23 | Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U (if due date of submission of return of income is August 31, 2026) | Form 10IA | 31-Aug-2026 | Mon |
| 24 | Application for exercise of option under clause (i) of sub-section (6) of section 115BAC or withdrawal of option under the proviso to sub-section (6) of section 115BAC of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026) | Form 10-IEA | 31-Aug-2026 | Mon |
| 25 | Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026) | Form 10IG | 31-Aug-2026 | Mon |
| 26 | Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026) | Form 10IH | 31-Aug-2026 | Mon |
| 27 | Statement of exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026) | Form 10-II | 31-Aug-2026 | Mon |
| 28 | Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA (if due date of submission of return of income is August 31, 2026) | Form 10-IK | 31-Aug-2026 | Mon |
| 29 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is August 31, 2026 ) | 31-Aug-2026 | Mon | |
| 30 | Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section
(2) of section 11 of the Income-tax Act, 1961 (if the assessee is required to submit return of income on October 31, 2026) |
Form 10 | 31-Aug-2026 | Mon |
| 31 | Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income – tax Act, 1961 (if the assessee is required to submit return of income on October 31, 2026) ) | Form 9A | 31-Aug-2026 | Mon |
| 32 | Due date for furnishing the return of income for the Assessment Year 2026–27 by the following assessees:
• An assessee having income from business or profession whose accounts are not required to be audited, and to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply; and • A partner of a firm whose accounts are not required to be audited, or the spouse of such partner (where Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply. |
31-Aug-2026 | Mon | |
| 33 | Return of income for the Assessment Year 2026-27 in the case of assessee (a) non-corporate assessee (having income from business or profession and whose books of account are not required to be audited under Income Tax Act, 1961 or under any other Act) or (b) working partner of a firm whose accounts are not required not to be audited under this Act or under any other Act or the spouse of such partner if the provisions of section 5A applies to such spouse or | All income tax returns except ITR-1, 2 and 6 | 31-Aug-2026 | Mon |
| 34 |
Payment of Self Assessment Tax (if due date of submission of return of income is August 31, 2026 |
All income tax returns except ITR-1, 2 and 6 | 31-Aug-2026 | Mon |
| 35 |
Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961 (if due date of submission of return of income is August 31, 2026) |
Form 56FF | 31-Aug-2026 | Mon |
| 36 | Furnishing of statement (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) | Form No. 3CFA | 31-Aug-2026 | Mon |
STATUTORY COMPLIANCE CALENDAR — August 2026
COMPLIANCE CALENDAR UNDER COMPANIES ACT 2013
|
1 |
Annual Return |
Form MGT-7/7A for any year Preceding 31-03-2025 |
31-Aug-2026 |
Mon |
| *Annual Return as per Companies Act 1956 | Form 20B/21A | 31-Aug-2026 | Mon | |
| 2 | *Copy of Financial Statement to be Filed with Registrar | Form AOC-4/AOC-4 CFS/AOC-4 NBFC (Ind AS)/AOC-4 CFS NBFC (Ind
AS)/AOC-4 (XBRL) for any year preceding 31-03-2025 |
31-Aug-2026 | Mon |
| 4 | *Filing Profit and loss with Registrar | Form 23ACA/Form 23ACA-XBRL | 31-Aug-2026 | Mon |
| 3 | *Filing Balance sheet with Registrar | Form 23AC/23AC-XBRL | 31-Aug-2026 | Mon |
| 5 | *Compliance Certificate | Form 66 | 31-Aug-2026 | Mon |
| 6 | *Appointment of Auditor | Form ADT-1 for any year preceding 31-03-2025 | 31-Aug-2026 | Mon |
| 7 |
*Foreign Company Annual Return |
Form FC-4 for any year preceding 31-03-2025 |
31-Aug-2026 |
Mon |
|
8 |
*Foreign Company Copy of Financial Statement to be Filed with Registrar | Form FC-3 for any year preceding 31-03-2025 | 31-Aug-2026 | Mon
|
NOTES, RELIEF SCHEMES & DISCLAIMER
A. STATUTORY NOTES
Note:
*Forms which can be filed under Companies Compliance Facilitation Scheme, 2026
The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme, 2026, providing significant relief for companies with pending statutory filings.
Under the Scheme:
1. Only 10% additional fee will be levied on delayed Annual Filing forms
2. Get dormant status by filing e-form MSC-1 with payment of half the normal fees payable
3. Form STK-2 filings will attract 25% of the applicable
The Scheme will be operational from 15 April 2026 to 31 August 2026.
B. ADVISORY INSIGHTS —
- Peak load days: 15 August and 31 August concentrate the bulk of filings (ROC annual forms, TDS/TCS quarterly statements ). Front-load data collection and internal approvals to avoid last-mile pile-ups.
- Weekend due dates: Certain dates (e.g., 15 & 30 August fall on a Saturday) may effectively shift to the next working day where the portal/bank is closed. Confirm on the respective portal before relying on an extension.
- MCA relief window: The Companies Compliance Facilitation Scheme, 2026 (15 Apr – 31 Aug 2026) offers a reduced additional-fee window for legacy annual filings — evaluate pending backlog filings before 31 August to capture the 10% concession.
****
Disclaimer: This compliance calendar has been prepared by PMK Advisors Private Limited for general information and internal reference of the intended recipient. Due dates, forms and statutory references are based on laws, rules, notifications and circulars in force as on the date of preparation and are subject to change by the relevant authority. While reasonable care has been taken to ensure accuracy, this document does not constitute legal, tax or professional advice and should not be relied upon as a substitute for specific professional consultation. PMK Advisors Private Limited accepts no liability for any action taken, or not taken, on the basis of this document. Please confirm applicability with your engagement team before acting.
Pl include SEBI compliances also separately and will be useful for many listed companies, of possible
MGT 7 Missing and Profession Tax, ITR Returns of company, firm and individual,
Wonderful compilation Mr. Muthukumaran. The compliance list in our country is so long but you have covered the most.
Thank you for the kind words
Sir, Please add 15th January 2020 as due date for quarterly intimation of Foreign Remittance Receipts during the quarter October 2019 to December 2019 to the Ministry of Home Affairs for the institutions registered under FCRA Act 2010.
its very good information about Statutory filing and payments
Very Informative…!
31/3 Income Tax Return date missed
dear muthu,
pl keep PT due dates also.