August is a crunch month for Indian taxpayers and businesses. Two systems collide: recurring GST monthly filings and the annual income-tax return (ITR) deadline for a large slice of non-audit taxpayers.
Key dates (FY 2025-26 / AY 2026-27):
– August 1: Mandatory ‘Ship-To GSTIN’ in e-invoices and e-Way Bills via IRN APIs goes live; a voluntary e-Way Bill closure facility also launched.
– August 7: Deposit of July TDS/TCS.
– August 11: GSTR-1 filing.
– August 13: GSTR-5, GSTR-6 and QRMP invoice furnishing.
– August 20: GSTR-3B.
– August 25: PMT-06 challan payment for QRMP taxpayers where ITC is insufficient.
– August 30: TDS payment via Form 141 (the consolidated replacement for Forms 26QB/26QC/26QD/26QE).
– August 31: ITR-3 and ITR-4 filing for eligible non-audit businesses, professionals, firms, LLPs and other taxpayers.
What changed this year:
– The e-invoice/e-Way Bill architecture now requires the recipient’s ‘Ship-To’ GSTIN in IRN API calls — ERP, GSP and ASP providers must update integrations.
– Form 141 consolidates several TDS payment forms under the Income-tax Act, 1961.
Why it matters: missing these dates draws interest, late fees and possible disruption to input-tax-credit flows. Businesses should maintain a single coordinated calendar covering GST returns, TDS/TCS deposits, payroll statutory dues and ITR filing.
Practitioners advise reconciling GSTR-2B/2A early and keeping digital records ready, since GSTN has enhanced interest computation in GSTR-3B from January 2026.
Sources: ClearTax Advisors, India Briefing compliance calendar and GSTN advisories.