Income Tax and GST Compliance Calendar of August 2026

Adhering to tax-related compliance proposed by the Indian government is mandatory for taxpayers in India. Such compliance also includes adhering to the due dates of GST return filing, about the complete compliance calendar detailed here and specified by the Indian government. Non-compliance with the due dates of GST return filing as per the June compliance calendar may result in the imposition of heavy penalties by the government on taxpayers in India. When it comes to tax evasion and corruption, tax compliance emerges as a central focus of the Indian government and the tax department.

In any case, a good citizen should always pay their taxes on time while adhering to all major tax-related rules and regulations proposed by the government, as it is vital for the upliftment of an economy. Paying taxes as per the compliance calendar by taxpayers also helps the government properly function the administrative work related to tax collection. Taxpayers can also avoid heavy penalties and fines imposed by the government by filing their Income Tax returns on time.

Here are some of the major due dates concerning various tax compliance by the August 2026 calendar:

August 2026 Compliance Calendar of Income Tax

Due Date	Description	Section
07-08-2026	“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”	TDS/TCS
07-08-2026	“Uploading of declarations received in Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of July, 2026”	Form No. 127
07-08-2026	“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”	Form No. 132
15-08-2026	“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”	Form No. 133
15-08-2026	“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”	Form No. 131
15-08-2026	“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”	Form No. 137
15-08-2026	“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.”	Form 1
15-08-2026	“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”	Form No. 141
31-08-2026	“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)”	Form No. 10-EE
31-08-2026	“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)”	Form No. 10BBD
31-08-2026	“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)”	Form No. 10BA
31-08-2026	“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. 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.”	Assessment Year
31-08-2026	“Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish the return of income on or before August 31, 2026)”	Form No. 5C
31-08-2026	“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)”	Form No. 3CFA
31-08-2026	“Furnishing of Form No. 5C (Income-tax Rules, 1962) containing details of attribution of capital gain taxable under section 45(4) (Income-tax Act, 1961) to the capital asset remaining with the firm, AOP, or BOI after reconstitution (if the firm, AOP, or BOI is required to furnish the return of income on or before August 31, 2026)”	Form No. 5C
31-08-2026	“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]”	Form No. 10BA
31-08-2026	“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 July 31, 2026)”	Form No. 10H
31-08-2026	“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]”	Form No. 138

Recommended: Income Tax Return Filing Due Dates

GST Compliance Calendar of August 2026

Due Dates	Compliance Particulars	Forms/(Filing Mode)
11.08.2026	The last date to file the GSTR-1 form is 11th August 2026, for taxpayers having an annual aggregate turnover of more than INR 1.5 crore or those who have opted for the monthly return filing.	GSTR 1
13.08.2026	Monthly (July 2026)	IIF
20.08.2026	Annual Turnover of more than INR 5cr in the Previous FY | July 2026	GSTR 3B
20.08.2026	Annual Turnover of up to INR 5cr in the previous FY | July 2026	GSTR 3B
13.08.2026	All non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date in July 2026.	GSTR 5
20.08.2026	All the non-resident ODIAR service providers should file their monthly return GSTR-5A on or before the given due date of 20th August 2026, for the month of July 2026.	GSTR 5A
13.08.2026	Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th August for the period of July 2026.	GSTR 6
10.08.2026	The due date for filing GSTR 7 for the period of July 2026 is 10th August.	GSTR-7
10.08.2026	The due date for furnishing GSTR 8 for the period July 2026 for registered e-commerce taxpayers in India who are liable to pay TCS should be deducted on or before deducted on or before 10th August.	GSTR 8