August 2026 is one of the most important compliance months for taxpayers, businesses, professionals, companies and deductors. Following the completion of the July filing season, August brings several crucial due dates under the Income-tax Act, GST law, MCA and labour laws.
Missing these due dates may result in late fees, interest, penalties, loss of tax benefits or delayed processing of returns.
This article provides a comprehensive compliance calendar for August 2026.
Income Tax Compliance
7 August 2026 – Deposit of TDS/TCS
Tax deducted or collected during July 2026 should generally be deposited with the Central Government by 7 August 2026 (subject to applicable exceptions).
Applicable to
- Employers
- Companies
- Partnership firms
- Proprietorship concerns
- Government and other deductors
31 August 2026 – Due Date for ITR-3 & ITR-4
One of the biggest changes introduced under the new Income-tax regime is the separate due date for eligible non-audit business taxpayers.
The due date for filing the following returns is 31 August 2026:
- ITR-3 (eligible non-audit cases)
- ITR-4 (Sugam)
- Working partners covered under the prescribed category
Taxpayers should verify their applicable due date instead of assuming that 31 July applies to everyone.
Belated Return for ITR-1 & ITR-2
The due date of 31 July 2026 has already expired for ITR-1 and ITR-2.
Taxpayers who have missed the due date may still file a Belated Return within the prescribed time, subject to applicable provisions relating to late filing fee, interest and other consequences.
Before filing a belated return, verify:
- AIS
- Form 26AS
- TIS
- Outstanding tax demand
- Bank account validation
Updated Return (ITR-U)
Eligible taxpayers may also file an Updated Return under the provisions of the Income-tax Act, subject to the prescribed conditions and time limits. The law now permits updated returns for a longer period than earlier, subject to additional tax.
TDS/TCS Compliance
Quarter 1 TDS/TCS Return
The due date for filing Quarter 1 TDS/TCS Statements was 31 July 2026.
If still pending,
- File immediately.
- Late filing fee under section 234E may apply.
- Other penal consequences may also arise in eligible cases.
Important TRACES Update
The TRACES Portal has introduced new TDS certificate formats (including Form 131) for Tax Year 2026-27. Deductors should download and issue the applicable certificates using the updated functionality available on the portal, where relevant.
GST Compliance
August continues to remain a busy month for GST-registered persons.
10 August 2026
Due date for
- GSTR-7
- GSTR-8
11 August 2026
Due date for
- Monthly GSTR-1
Applicable to monthly filers.
13 August 2026
Due date for
- GSTR-5
- GSTR-6
20 August 2026
Due date for
- Monthly GSTR-3B
- GSTR-5A (where applicable)
GST Relief: E-Way Bill Changes Deferred
GSTN has postponed the implementation of the proposed changes relating to the E-Way Bill system.
Businesses are not required to modify their ERP systems or business processes immediately. The revised implementation schedule will be announced separately.
MCA (Ministry of Corporate Affairs)
Company Compliance Facilitation Scheme (CCFS) 2026
One of the biggest MCA updates is that the Company Compliance Facilitation Scheme, 2026 remains available up to 31 August 2026.
This provides eligible companies an opportunity to regularize pending ROC compliances under the scheme and avail the benefits provided by MCA.
Companies having pending filings should complete them before the scheme closes.
Regular ROC Compliances
Companies should also ensure timely filing of applicable ROC forms such as:
- DIR-12
- MGT-14
- INC-22
- SH-7
wherever applicable under the Companies Act.
EPF & ESI
15 August 2026
Employers should ensure timely payment of:
- EPF Contributions
- ESI Contributions
where applicable.
Important Documents to Check Before Filing ITR
Whether you are filing an original return or a belated return, verify the following:
✅ AIS
✅ Form 26AS
✅ TIS
✅ Form 16 / Form 16A (where applicable)
✅ Capital Gain Statement
✅ Interest Certificates
✅ Bank Account Validation
Important Due Dates at a Glance
| Due Date | Compliance |
|---|---|
| 7 August 2026 | Deposit of TDS/TCS deducted during July |
| 10 August 2026 | GSTR-7 & GSTR-8 |
| 11 August 2026 | Monthly GSTR-1 |
| 13 August 2026 | GSTR-5 & GSTR-6 |
| 15 August 2026 | EPF & ESI Contributions |
| 20 August 2026 | Monthly GSTR-3B / GSTR-5A (where applicable) |
| 31 August 2026 | ITR-3 & ITR-4 Due Date (eligible non-audit taxpayers) |
| 31 August 2026 | Last date to avail benefits under Company Compliance Facilitation Scheme (CCFS) 2026 |
August 2026 is a crucial month for tax and corporate compliance. Eligible taxpayers must ensure timely filing of ITR-3 and ITR-4 by 31 August 2026, while businesses should also comply with GST return due dates, TDS/TCS deposit obligations, and MCA filing requirements. Companies with pending ROC compliances should take advantage of the Company Compliance Facilitation Scheme (CCFS) 2026 before it closes on 31 August 2026. Staying ahead of these deadlines can help avoid unnecessary interest, late fees, penalties, and compliance issues.
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