Compliance Calendar August 2025 | Key Income Tax & GST Deadlines
As August 2025 begins, businesses, professionals, and individuals face a fresh set of critical tax and regulatory deadlines. From TDS/TCS deposits and certificate issuance to GST filings and specialized income tax reporting obligations, this month requires careful attention to stay compliant.
While there are no mandatory MCA (ROC) filings in August, it’s an ideal time to review corporate records and prepare for upcoming annual compliances later in the year.
This compliance tracker provides a consolidated view of all key Income Tax and GST due dates for August 2025, helping you plan filings, avoid penalties, and maintain seamless financial governance.
INCOME TAX COMPLIANCE
TDS/TCS DEPOSIT COMPLIANCE
DATE RELEVANT PROVISION/ FORM DESCRIPTION 07-Aug-25 Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) Due date for deposit of tax collected for the month of July, 2025 07-Aug-25 Form 27C (Section 206C(1A)) Declaration by the buyer for obtaining goods without tax collection in July, 2025 07-Aug-25 TDS/TCS Deposit by Government Due date for deposit of Tax deducted/collected by the government for July, 2025. (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan) 15-Aug-25 Form 24G Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2025 30-Aug-25 Form 26QB (Section 194-IA) Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of July, 2025 30-Aug-25 Form 26QC (Section 194-IB) Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025 30-Aug-25 Form 26QD (Section 194M) Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025 30-Aug-25 Form 26QE (Section 194S) Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025
While there are no mandatory MCA (ROC) filings in August, it’s an ideal time to review corporate records and prepare for upcoming annual compliances later in the year.
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 07-Aug-25 | Securities Transaction Tax (STT) & Commodities Transaction Tax (CTT) | Due date for deposit of tax collected for the month of July, 2025 |
| 07-Aug-25 | Form 27C (Section 206C(1A)) | Declaration by the buyer for obtaining goods without tax collection in July, 2025 |
| 07-Aug-25 | TDS/TCS Deposit by Government | Due date for deposit of Tax deducted/collected by the government for July, 2025. (Deductions to be paid to the credit of the Central Government on the same day of payment without Challan) |
| 15-Aug-25 | Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2025 |
| 30-Aug-25 | Form 26QB (Section 194-IA) | Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of July, 2025 |
| 30-Aug-25 | Form 26QC (Section 194-IB) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025 |
| 30-Aug-25 | Form 26QD (Section 194M) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025 |
| 30-Aug-25 | Form 26QE (Section 194S) | Due date for furnishing of challan cum statement in respect of tax deducted in the month of July, 2025 |
TDS/TCS CERTIFICATE ISSUANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 14-Aug-25 | Form 16B (Section 194-IA) | Due date for issue of TDS Certificate for tax deducted in the month of June 2025. |
| 14-Aug-25 | Form 16C (Section 194-IB) | Due date for issue of TDS Certificate for tax deducted in the month of June, 2025. |
| 14-Aug-25 | Form 16D (Section194M) | Due date for issue of TDS Certificate for tax deducted in the month of June, 2025. |
| 14-Aug-25 | Form 16E (Section 194S) | Due date for issue of TDS Certificate for tax Deducted in the month of June 2025 |
| 15-Aug-25 | Form 16A | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2025 |
INCOME TAX & RELATED COMPLIANCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 30-Aug-25 | Form 3CEF | Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is July 31, 2025) |
| 31-Aug-25 | Form 9A (Section 11(1)) | Application to apply income tax in the next year by Charitable/Religious Trusts claiming exemption Under section 11 |
| 31-Aug-25 | Form 10[Section 10(23C), Section 11(2)] | Statement to be furnished to the Assessing Officer/ Prescribed Authority (if the assessee is required to Submit return of income on October 31, 2025) |
OTHER COMPLIANCES
| DATE | CATEGORY | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 15-Aug-25 | TDS on securities transaction | Form 3BB | Monthly statement for client code Modifications by stock exchanges in July 2025. |
| 15-Aug-25 | TDS on securities transactions | Form 3BC | Monthly statement for client code modifications by recognised association in July 2025. |
| 15-Aug-25 | PF & ESIC | - | Payment of PF & ESIC for the month of June, 2025 |
GST COMPLAINCE
| DATE | RELEVANT PROVISION/ FORM | DESCRIPTION |
| 10-Aug-25 | GSTR-7 | Filing of GST TDS return for the month of July 2025 |
| 10-Aug-25 | GSTR-8 | Filing of GST TCS return for the month of July 2025 |
| 11-Aug-25 | GSTR- 1 | Filing of outward supply details for taxpayers with turnover exceeding ₹5 crore or those opted to file monthly return. |
| 13-Aug-25 | GSTR-5 | Filing by non-resident taxable persons for July 2025. |
| 13-Aug-25 | GSTR-6 | Filing by Input Service Distributors for July 2025. |
| 20-Aug-25 | GSTR-5A | Filing by OIDAR service providers for July 2025. |
| 20-Aug-25 | GSTR-3B | Monthly return for July 2025 for taxpayers with Turnover exceeding ₹5 crore or those not under the QRMP scheme. |
| 25-Aug-25 | PMT-06 | Payment of Tax, interest or late fee and penalty for the month of July. |
Other Due dates include:
- Invoice Furnishing Facility (IFF) - An optional facility for QRMP taxpayers to upload B2B invoices monthly.
- RFD-10 - Refund application for UIN holders, which is to be filed within two years from the end of the quarter in which the supply was received.
ROC COMPLIANCE
There are no mandatory ROC/MCA filing due dates for August 2025.
However, it is strongly recommended to utilize this period for internal compliance reviews and preparation for upcoming annual filings such as AOC 4, MGT 7, and DIR 3 KYC in the subsequent months.
Staying compliant with August 2025 deadlines isn’t just about avoiding penalties—it’s about maintaining financial discipline and reinforcing stakeholder trust. Whether you’re an individual taxpayer, a professional advisor, or managing a business, staying on top of these filings ensures smoother audits and uninterrupted operations.
TaxOSmart makes compliance effortless with expert guidance, real‑time tracking, and automated reminders - so you never miss a deadline and can focus on what matters most: growing your business.
Want to plan ahead? Check out the full FY 2025‑26 Compliance Calendar for a month‑by‑month overview.
DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.
TaxOSmart makes compliance effortless with expert guidance, real‑time tracking, and automated reminders - so you never miss a deadline and can focus on what matters most: growing your business.
Want to plan ahead? Check out the full FY 2025‑26 Compliance Calendar for a month‑by‑month overview.
DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.
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