August 2025 brings important tax and regulatory deadlines under the Income Tax Act, 1961, GST Act, 2017, EPF & ESI Acts, and Companies Act, 2013. Key obligations include TDS deposits, Form 16A issuance, various GST returns, and labour law contributions. This month also marks a critical preparatory period for companies ahead of AGM and annual filings.
Update: The due date for filing Income Tax Returns for AY 2025–26 has been extended to 15 September 2025, as per CBDT Circular No. 06/2025.
Income Tax Act, 1961
| Date | Area | Compliance | Description |
|---|---|---|---|
| 07 August (Thursday) | Income Tax | TDS/TCS Deposit | Deposit of tax deducted or collected in July 2025 |
| 15 August (Friday) | Income Tax | Form 16A | Issuance of non-salary TDS certificates for Q1 (April–June 2025) |
| 30 August (Saturday) | Income Tax | Form 26QB/26QC/26QD | Challan-cum-statement for TDS on: • Sale of property (Sec 194-IA) • Rent by individuals/HUFs (Sec 194-IB) • Contract/professional payments by individuals (Sec 194M) – for July 2025 |
GST Act, 2017
A. GSTR-3B Filing
| Category | Tax Period | Due Date | Remarks |
|---|---|---|---|
| Turnover > ₹5 Cr | July 2025 | 20 August | Monthly filing |
| QRMP (Group A States) | July 2025 | 22 August | Quarterly return (Form GSTR-3B) |
| QRMP (Group B States) | July 2025 | 24 August | Quarterly return (Form GSTR-3B) |
| Date | Form | Description |
|---|---|---|
| 10 August (Sunday) | GSTR-7, GSTR-8 | GST TDS/TCS returns for July 2025 |
| 11 August (Monday) | GSTR-1 | Outward supply return for July 2025 (monthly filers) |
| 13 August (Wednesday) | GSTR-6 | ISD return for July 2025 |
| 13 August (Wednesday) | IFF (QRMP) | Invoice Furnishing Facility for QRMP taxpayers (optional) |
| 20 August (Wednesday) | GSTR-5 | Non-resident taxable persons’ return |
| 25 August (Monday) | PMT-06 | GST payment under QRMP scheme for July 2025 |
PF & ESI Contributions
| Date | Area | Compliance | Description |
|---|---|---|---|
| 15 August (Friday) | PF | EPF Contribution & ECR | Payment and filing for July 2025 wages |
| 15 August (Friday) | ESI | ESI Contribution & Return | Payment and return filing for July 2025 wages |
Companies Act, 2013 (MCA/ROC)
There are no major statutory filings due with the ROC in August 2025. However, it is a crucial month for internal readiness.
Suggested Activities:
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Draft Board Reports, AGM notices, and related resolutions
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Finalise statutory registers and minutes
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Prepare for AOC-4/MGT-7 filings in September–October
KYC of Directors on MCA