August 2025 Due Date Alert: Compliance Calendar for GST, TDS, ROC & Labour Law.
Overview : August 2025 marks a critical month for businesses in India as they navigate the compliance requirements for the second quarter of the 2025-26 financial year. The primary focus shifts to crucial monthly obligations and the significant issuance of Form 16A (for non-salary TDS) for the previous quarter. Most notably, this month will be the first time businesses file their GSTR-3B (for the July 2025 tax period) under the new, non-editable auto-populated system, making accuracy in GSTR-1 filings more critical than ever. With the extended ITR deadline of September 15th approaching, August is the ideal time to finalise tax computations and ensure all monthly statutory duties across GST, TDS, EPF, and ESI are met without fail.
Most Important Due Dates for August 2025
This consolidated view highlights the most critical statutory deadlines for August 2025, helping businesses prioritise compliance activities and allocate resources effectively.
| No. | Governing Law | Compliance Due | Due Date | Brief Particulars / Who Should File |
|---|---|---|---|---|
| 1 | Income Tax Act, 1961 | Deposit of TDS/TCS | 07 August 2025 | Deposit of Tax Deducted/Collected at Source (TDS/TCS) for transactions made in July 2025. |
| 2 | CGST Act, 2017 | GSTR-7 & GSTR-8 Filing | 10 August 2025 | Filing of TDS (GSTR-7) and TCS (GSTR-8) returns for July 2025. |
| 3 | CGST Act, 2017 | GSTR-1 Filing (Monthly) | 11 August 2025 | Filing of outward supply details for July 2025 by taxpayers with a turnover of> ₹5 crore or who opted for monthly filing. |
| 4 | Income Tax Act, 1961 | Issuance of TDS Certificate (Form 16A) | 15 August 2025 | Issuance of TDS certificate for non-salary payments (Form 16A) for Q1 (Apr-Jun 2025). Note: Annual Form 16 for salary was due on June 15, 2025. |
| 5 | EPF & MP Act / ESI Act | PF & ESI Payment | 15 August 2025 | Deposit of Provident Fund and ESI contributions for the wage month of July 2025. |
| 6 | CGST Act, 2017 | GSTR-3B Filing (Monthly) | 20 August 2025 | Filing of summary return for July 2025 by monthly filers. First return with non-editable liability. |
🚨 Approaching ITR Extended Deadline – Final Reminder!
The Central Board of Direct Taxes (CBDT) extended the due date for filing Income Tax Returns for FY 2024-25 (AY 2025-26) to September 15, 2025, for non-audit cases. August serves as a crucial window for completing tax calculations, consolidating documents, and filing returns accurately, thereby avoiding the last-minute rush. This extension does not apply to other tax obligations, such as TDS/TCS.
🚨 Major GST System Changes in Action
The transformative GST updates that went live on July 1, 2025, will be put into practical application during the August filing cycle for the July tax period.
- Hard-Locking of Auto-Populated GSTR-3B Liability: When filing the GSTR-3B for July 2025 (due in August), the liability in Table 3 will be auto-populated from GSTR-1 and cannot be edited. This necessitates a “first-time-right” approach to GSTR-1 filing.
- Three-Year Time Bar on Filing Returns: The deadline to file any pending returns older than three years is now in effect. Businesses should ensure all historical filings are up to date to avoid being barred from filing.
Income Tax & TDS Compliance – August 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07 August 2025 | Deposit of TDS/TCS | July 2025 | Deposit of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for various payments/collections made during July 2025. |
| 15 August 2025 | Issuance of TDS Certificate (Form 16A) | Q1: Apr-Jun 2025 | Issuance of the quarterly TDS certificate for tax deducted on payments other than salary during Q1 of FY 2025-26. |
| 30 August 2025 | Challan-cum-statement (Form 26QB/26QC/26QD) | July 2025 | Furnishing of challan-cum-statement for tax deducted in July 2025 under sections 194-IA (property), 194-IB (rent), and 194M (contractor/professional). |
Recommendations: Prioritise the timely issuance of Form 16A to vendors and other deductees. Note that the annual salary TDS certificate, Form 16, was due on June 15, 2025. Use the time in August to complete ITR preparations to avoid last-minute issues before the September 15 deadline.
Goods and Services Tax (GST) Compliance – August 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 10 August 2025 | GSTR-7 | July 2025 | Filing of GST TDS return by government departments and notified entities. |
| 10 August 2025 | GSTR-8 | July 2025 | Filing of GST TCS Returns by E-commerce Operators. |
| 11 August 2025 | GSTR-1 (Monthly) | July 2025 | Filing of detailed outward supply statement by taxpayers with turnover > ₹5 crore or monthly filers. |
| 13 August 2025 | GSTR-1 IFF (Optional) | July 2025 | An optional facility for QRMP taxpayers to furnish B2B invoice details for July 2025. |
| 13 August 2025 | GSTR-5 | July 2025 | Monthly return for registered Non-Resident Taxable Persons. |
| 13 August 2025 | GSTR-6 | July 2025 | Monthly return for Input Service Distributors (ISD) to distribute ITC. |
| 20 August 2025 | GSTR-3B (Monthly) | July 2025 | Filing of monthly summary return and payment of tax by monthly filers. Liability in Table 3 will be auto-populated and non-editable. |
| 25 August 2025 | GST PMT-06 | July 2025 | Payment of tax for July 2025 by QRMP scheme taxpayers. |
Note: There are no quarterly GST returns (GSTR-1, GSTR-3B, CMP-08) due dates in August 2025. The next set of quarterly returns for the July-September 2025 period will be due in October 2025.
Companies Act & LLP Compliance (ROC Filings) – August 2025
August is generally a lean month for mandatory ROC/MCA filings, providing companies a valuable period to focus on internal audits, financial consolidation, and preparations for the upcoming Annual General Meeting (AGM) and subsequent annual filings. Use this period to review board meeting minutes, statutory registers, and commence the compilation of financial statements for the year ended March 31, 2025. This proactive approach will streamline the busy annual filing season in September/October.
Labour Law Compliance EPF & ESI Due Dates for August 2025
| Due Date | Governing Law | Compliance | Period | Particulars |
|---|---|---|---|---|
| 15 August 2025 | Employees’ Provident Funds & Misc. Prov. Act, 1952 | EPF Contribution & ECR Filing | Wage for the Month of July 2025 | Deposit of employer and employee EPF contributions and filing of Electronic Challan cum Return (ECR) for July 2025. |
| 15 August 2025 | Employees’ State Insurance Act, 1948 | ESI Contribution Payment | Wage for the Month of July 2025 | Deposit of employer and employee ESI contributions for July 2025 for all covered employees. |
Recommendations: Ensure timely remittance of PF/ESI to avoid interest and penalties. Verify that UANs of all new joiners are activated and KYC is updated to ensure seamless processing.
Foreign Trade & RBI Deadlines for August 2025
| Due Date | Purpose | Compliance Period | Due Description |
|---|---|---|---|
| 07 August 2025 (approx.) | RBI Form ECB-2 Return | July 2025 | Filing a monthly return (Form ECB-2) detailing all External Commercial Borrowings (ECB) transactions during July 2025. Due within seven working days from the month-end. |
State-Specific Compliances (Professional Tax) – August 2025 (Illustrative)
Professional Tax deadlines are state-specific. Businesses must verify the exact dates according to their respective State Professional Tax Acts. The table below is for illustration.
| Due Date | State | Purpose | Compliance Period | Due Description |
|---|---|---|---|---|
| 10 August 2025 | Andhra Pradesh, Telangana, etc. | Professional Tax Payment | July 2025 | Payment of Professional Tax deducted from employee salaries for July 2025. |
| 15 August 2025 | Gujarat | Professional Tax Payment | July 2025 | Payment of Professional Tax for July 2025. |
| 20 August 2025 | Karnataka | Professional Tax Payment | July 2025 | Payment of Professional Tax deducted from employee salaries for July 2025. |
| 31 August 2025 | Maharashtra | Professional Tax Payment/Return | July 2025 | Monthly payment/return of Professional Tax deducted from employee salaries for July 2025. |
About SetIndiabiz
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Disclaimer: The information provided in this compliance calendar is for general guidance and informational purposes only. It has been compiled based on laws and regulations that are in effect as of the date of publication. While we strive to ensure accuracy, laws and their interpretations are subject to change. This document does not constitute professional, legal, or tax advice. Readers are advised to consult with qualified professionals for specific advice tailored to their individual circumstances before making any decisions. The author and publisher disclaim any liability for any loss or damage arising from reliance on this information.
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