LLP Compliance Calendar August 2026: Key Due Dates
Introduction
The LLP Compliance Calendar August 2026 provides a comprehensive overview of the key statutory and tax compliances that Limited Liability Partnerships (LLPs) should monitor during the month. It covers important due dates for GST returns, TDS payments, PF and ESI contributions, and other applicable compliance requirements under the Income Tax Act, 2025, CGST Act, 2017, and other relevant laws. In this blog, you will find the important monthly compliance obligations, including GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, PMT-06, Form 131, and Form 141, wherever applicable.
Keeping track of these compliance deadlines helps LLPs avoid interest, late fees, and regulatory actions while ensuring smooth business operations and continuous compliance with applicable statutory requirements throughout August 2026.
Important Due Dates in the LLP Compliance Calendar August 2026
|
Due Date |
Compliance |
Form |
Applicable To |
|
07/08/2026 |
TDS Payment (if applicable) | Challan ITNS 281 | LLPs having TDS liability |
| 10/08/2026 | GST TDS Return (if applicable) | GSTR-7 |
LLPs liable to deduct GST TDS |
|
11/08/2026 |
GST Outward Supplies Return | GSTR-1 | GST-registered LLPs (Monthly filers) |
| 13/08/2026 | Invoice Furnishing Facility | IFF |
LLPs under QRMP Scheme |
|
13/08/2026 |
Input Service Distributor Return (if applicable) | GSTR-6 | LLPs registered as Input Service Distributors |
| 13/08/2026 | Return for Non-Resident Taxable Persons (if applicable) | GSTR-5 |
LLPs registered as Non-Resident Taxable Persons |
|
15/08/2026 |
Issue of Quarterly TDS Certificate (if applicable) | Form 131 | LLPs required to issue TDS certificates |
| 15/08/2026 | PF & ESI Contribution | EPF / ESI |
Applicable LLPs |
|
20/08/2026 |
GST Monthly Return | GSTR-3B | GST-registered LLPs |
| 25/08/2026 | GST Payment under QRMP | PMT-06 |
LLPs under QRMP Scheme |
|
30/08/2026 |
Challan-cum-Statement for specified TDS transactions (if applicable) | Form 141 |
Applicable LLPs |
Disclaimer: Under the Income Tax Act, 2025, Form 16A has been replaced by Form 131, and Forms 26QB, 26QC, 26QD, and 26QE have been consolidated into Form 141.
Penalties and Consequences of Non-Compliance
Failing to comply with statutory filing and tax obligations can result in interest, late fees, financial penalties, and increased regulatory scrutiny for a Limited Liability Partnership (LLP). Timely compliance helps LLPs avoid legal issues, maintain a good compliance record, and ensure smooth business operations.
|
Non-Compliance |
Penalty / Consequence |
|
Late payment of TDS |
Interest at 1.5% per month or part thereof is payable where tax has been deducted but not deposited with the Central Government within the prescribed due date under the Income Tax Act, 2025. Additional penalties may also apply, depending on the nature of the default. |
|
Late filing of GST returns(GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 |
A late fee of ₹50 per day (₹25 each under CGST and SGST) is generally applicable for returns with tax liability, while Nil returns generally attract a late fee of ₹20 per day (₹10 each under CGST and SGST). In addition, interest at 18% per annum is payable on delayed payment of GST. |
|
Delay in PF contribution |
Interest at 12% per annum is payable for delayed remittance of EPF contributions. In addition, damages of up to 25% of the arrears may be levied depending on the period of delay under the EPF Scheme. |
| Delay in ESI contribution |
Interest at 12% per annum is payable on delayed payment of ESI contributions. Damages may also be imposed under the Employees’ State Insurance Act, 1948, based on the period of default. |
|
Failure to issue Form 131 (Quarterly TDS Certificate) |
A penalty of ₹500 per day of default may be levied under the Income Tax Act, 2025, subject to the applicable statutory provisions. |
| Delay in filing Form 141 |
A late fee of ₹200 per day of default may be applicable, subject to the prescribed statutory limit. Interest on delayed deduction or deposit of TDS may also apply under the Income Tax Act, 2025. |
|
Repeated or serious non-compliance |
Repeated defaults may result in departmental notices, increased scrutiny, additional financial liabilities, prosecution (where applicable), and may adversely affect the LLP’s compliance record and business credibility. |
Disclaimer: Penalties, interest, and late fees are subject to the applicable provisions of the Income Tax Act, 2025, CGST Act, 2017, EPF & MP Act, 1952, Employees’ State Insurance Act, 1948, and any amendments or notifications issued by the respective authorities.
Never Miss an LLP Compliance Deadline with Ebizfiling
Managing an LLP involves much more than meeting business goals—it also requires staying on top of multiple statutory and tax compliances throughout the year. From GST returns and TDS obligations to PF & ESI contributions and annual LLP filings, every compliance has a prescribed timeline. Missing even one due date can lead to interest, late fees, penalties, and unnecessary regulatory follow-ups.
Instead of tracking multiple due dates manually, let Ebizfiling simplify the process. Our compliance experts monitor your filing calendar, identify the compliances applicable to your LLP, prepare the required documentation, and ensure timely submission with the relevant authorities.
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Conclusion
The LLP Compliance Calendar August 2026 serves as a practical guide for tracking important statutory and tax compliance deadlines applicable during the month. Timely filing of GST returns, TDS-related forms, PF & ESI contributions, and other applicable compliances helps LLPs avoid interest, late fees, and regulatory action while maintaining a strong compliance record.
Since compliance requirements vary depending on the nature of an LLP’s business and registrations, businesses should regularly review their statutory obligations and complete all applicable filings within the prescribed timelines. For a consolidated view of business compliance due dates, explore Ebizfiling’s Compliance Calendar August 2026, covering GST, Income Tax, TDS/TCS, PF/ESI, Company, OPC, and LLP compliances in one place.
Suggested Reads:
Compliance Calendar FY 2026-27
GST Compliance Calendar August 2026
TDS and TCS Compliance Calendar August 2026
Frequently Asked Questions
1. Can an LLP claim Input Tax Credit (ITC) if GSTR-3B is filed after the due date?
Yes, an LLP may claim eligible ITC subject to the conditions prescribed under the CGST Act. However, delayed filing of GSTR-3B attracts interest and late fees, and may delay the reflection of ITC for recipients. Timely filing is recommended to ensure uninterrupted compliance.
2. Is an LLP required to deduct TDS on payments made to partners?
Yes. TDS may apply to salary, remuneration, commission, bonus or interest paid or credited by an LLP to a partner when the aggregate amount exceeds the prescribed threshold. TDS may also apply to payments made to contractors, professionals, landlords and other parties, subject to the relevant provisions.
3. When does an LLP become liable for EPF and ESI compliance?
An LLP must obtain EPF and ESI registration once it crosses the employee threshold prescribed under the respective labour laws. After registration, monthly contribution payments and other compliance requirements become mandatory.
4. Is GSTR-1 mandatory if an LLP has already filed GSTR-3B?
Yes. GSTR-1 and GSTR-3B serve different purposes. GSTR-1 reports outward supplies, while GSTR-3B is a summary return for tax payment. Filing one does not replace the requirement to file the other, where applicable.
5. Can an LLP opt for the QRMP Scheme during the financial year?
Yes. Eligible LLPs can opt for the Quarterly Return Monthly Payment (QRMP) Scheme subject to the eligibility conditions and timelines prescribed under the GST law.
6. Is Form 131 required even if no TDS is deducted during the quarter?
No. Form 131 is required only when an LLP has deducted TDS on eligible non-salary payments and is required to issue a quarterly TDS certificate to the deductee.
7. Which LLPs are required to file Form 141?
Form 141 applies only to specified TDS transactions prescribed under the Income Tax Act, 2025, such as notified property and other specified transactions. It is not applicable to all TDS deductions made by an LLP.
8. Does an LLP need to maintain separate compliance records even if there is no business activity?
Yes. Even if an LLP has minimal or no business operations, it should maintain proper books of account, statutory records, and file all applicable tax and regulatory returns to remain compliant with the LLP Act, GST law, and other applicable legislation.
9. Can delayed GST or TDS compliance affect an LLP's annual statutory filings?
Yes. Persistent delays in GST or TDS compliance may lead to notices, additional financial liabilities, and reconciliation issues while preparing the LLP’s financial statements, tax audit (where applicable), and annual filings.
10. How can Ebizfiling help LLPs stay compliant throughout the year?
Ebizfiling offers end-to-end LLP compliance services, including GST return filing, TDS compliance, PF & ESI filings, annual LLP filings (Form 8 and Form 11), due-date tracking, and expert advisory to help LLPs avoid penalties and maintain continuous compliance.
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