Compliance Calendar For The Month of August 2025
Compliance Calendar For The Month of August 2025- Chartered Accountants
The Compliance Calendar for August 2025, outlines important statutory due dates under various laws. In GST, key dates include the filing of GSTR-7 and GSTR-8 by August 10, GSTR-1 by August 11, IFF and GSTR-6 by August 13, and GSTR-3B filings between August 20–24 depending on turnover and state. PMT-06 for QRMP taxpayers is due by August 25, and GSTR-11 for UIN holders by August 28. Under ESI and PF laws, payments and returns for July 2025 are due by August 15.
For FEMA compliance, Form ECB-2 for reporting actual ECB transactions is due by August 11. Under SEBI, listed entities must file statements of deviation under Regulation 32(1) and quarterly results under Regulation 33(3)(a) by August 14. The Income Tax calendar features several critical deadlines: TDS/TCS payments, STT, CTT, and equalisation levy deposits are due by August 7. Multiple TDS certificate issuances (Form 16B to 16E) are due on August 14, and Form 3AF, 10IJ, 10IL, 3BB, and 3BC filings by August 15. Challan-cum-statements under sections 194-IA/IB/M/S are due by August 30.
Under the Companies Act, annual return filings in Forms AOC-4, MGT-7/MGT-7A, and ADT-1 are linked to the date of AGM, with deadlines ranging from 15 to 60 days. Foreign companies must file Form FC-3 within six months of their financial year-end. The calendar also highlights the importance of verifying updates beyond July 31, 2025, as changes in regulatory timelines may arise.
| S. No | Particulars of Compliance | Forms/returns | Due Date |
| Compliance Calendar Under GST | |||
| 1 | Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of July 2025. | GSTR-7 | 10.08.2025 |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of July 2025. | GSTR-8 | 10.08.2025 |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.
Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for monthly filing of return . |
GSTR-1 | 11.08.2025 |
| 4 | Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year have an option to file quarterly returns under the QRMP scheme. | IFF | 13.08.2025 |
| 5 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.08.2025 |
| 6 | Every Non-resident taxable person file Monthly GST Return Earlier of
a. 20 days after the end of the Calendar month (OR) b. within 7 days after the last day of validity period of registration. |
GSTR-5 | 13.08.2025 |
| 7 | OIDARs providing service to other than registered person shall file a monthly GST Return. | GSTR-5A | 20.08.2025 |
| 8 | GST return for the month of July 2025.
For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. |
GSTR-3B | 20.08.2025 |
| 9 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing Belonging to states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep. | GSTR-3B | 22.08.2025 |
| 10 | Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing Belonging to states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. | GSTR-3B | 24.08.2025 |
| 11 | Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme. | PMT-06 | 25.08.2025 |
| 12 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return. | GSTR – 11 | 28.08.2025 |
| S. No | Compliance Calendar Under ESI & PF | Forms/returns | Due Date |
| 1 | Payment and filing of ESIC Return for the month of July 2025 | ESI challan | 15.08.2025 |
| 2 | Payment and filing of PF Return for the month of July 2025 | ECR | 15.08.2025 |
| S. No | Compliance Calendar Under FEMA | Forms/returns | Due Date |
| 1 | The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) | Form ECB 2 | 11.08.2025 |
| S. No | Compliance Calendar Under SEBI | Regulation No | Due Date |
| 1 | Statement of deviation(s) or variation(s) | Reg 32 (1) | 14.08.2025 |
| 2 | Financial Results along with Limited review report/Auditor’s report | Reg 33 (3)(a) | 14.08.2025 |
| S. No | Compliance Calendar Under Income Tax | Forms/returns | Due Date |
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of July, 2025. | 07.08.2025 | |
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of July, 2025. | 07.08.2025 | |
| 3 | Collection and recovery of equalisation levy on specified services in the month of July, 2025. | 07.08.2025 | |
| 4 | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of July, 2025. | Form 27C | 07.08.2025 |
| 5 | Due date for deposit of Tax deducted/collected for the month of July, 2025.
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 |
07.08.2025 | |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2025. | Form 16B | 14.08.2025 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2025. | Form 16C | 14.08.2025 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2025. | Form 16D | 14.08.2025 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June 2025. | Form 16E | 14.08.2025 |
| 10 | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is July 31, 2025). | Form 3AF | 15.08.2025 |
| 11 | Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is July 31, 2025) | Form 10 IJ | 15.08.2025 |
| 12 | Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is July 31, 2025). | Form 10 IL | 15.08.2025 |
| 13 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2025. | Form 24G | 15.08.2025 |
| 14 | Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2025. | Form 3BB | 15.08.2025 |
| 15 | Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of July, 2025. | Form 3BC | 15.08.2025 |
| 16 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2025. | Form 16A | 15.08.2025 |
| 17 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of July, 2025. | Form 26QB | 30.08.2025 |
| 18 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2025. | Form 26QC | 30.08.2025 |
| 19 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of July, 2025. | Form 26QD | 30.08.2025 |
| 20 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of July, 2025. | Form 26QE | 30.08.2025 |
| 21 | Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is July 31, 2025). | Form 3CEF | 30.08.2025 |
| 22 | Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income – tax Act, 1961 (if the assessee is required to submit return of income on October 31, 2025). | Form 9A | 31.08.2024 |
| 23 | Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 (if the assessee is required to submit return of income on October 31, 2025). | Form 10 | 31.08.2024 |
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| S. No | Compliance Calendar Under The Companies Act, 2013 | Forms/returns | Due Date |
| 1 | Filing of Annual Accounts | Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS | Within 30 Days of the date of AGM |
| For OPC (within 180 days from the closure of the financial year) | |||
| 2 | Filing of Annual Returns | Form MGT-7/MGT-7A | Within 60 Days from the Date of AGM |
| 3 | Appointment of Auditor | Form ADT-1 | Within 15 Days from the Conclusion of AGM |
| 4 | Filing of Cost Audit Report | Form CRA-4 | Within 30 days from the receipt of cost audit report by the Company. |
| 5 | Annual Accounts of Foreign Companies | FC -3 | Within a period of 6 months of the close of the financial year of the foreign company. |
Note: This Compliance Calendar has been prepared based on the information available as on 31st July 2025. Members are requested to verify the subsequent changes, if any made to the due dates.
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