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July 16, 2026
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BySteffy A
OPC Compliance Calendar August 2026: Key Due Dates
Introduction
The OPC Compliance Calendar August 2026 provides a comprehensive overview of the key statutory and tax compliances that One Person Companies (OPCs) need to complete during the month. It covers important due dates for GST returns, TDS payments, PF and ESI contributions, QRMP compliances, and other applicable filings to help OPCs remain compliant with various regulatory requirements.
Keeping track of these compliance deadlines enables OPCs to avoid interest, late fees, penalties, and regulatory notices while ensuring timely fulfillment of their obligations under the Income Tax Act, 2025, CGST Act, 2017, EPF Act, ESI Act, and other applicable laws throughout August 2026.
Important Due Dates in the OPC Compliance Calendar August 2026
|
Due Date |
Compliance |
Form/Scheme |
Applicable To |
|
07/08/2026 |
TDS Payment | Challan ITNS 281 | OPCs having TDS liability |
|
10/08/2026 |
GST TDS Return (if applicable) | GSTR-7 |
OPCs liable to deduct GST TDS |
| 11/08/2026 | GST Outward Supply Return | GSTR-1 |
GST-registered OPCs (Monthly filers) |
|
13/08/2026 |
Invoice Furnishing Facility | IFF | OPCs under the QRMP Scheme |
| 13/08/2026 | Input Service Distributor Return (if applicable) | GSTR-6 |
OPCs registered as Input Service Distributors (ISDs) |
|
13/08/2026 |
Return for Non-Resident Taxable Persons (if applicable) | GSTR-5 | OPCs registered as Non-Resident Taxable Persons (NRTPs) |
| 15/08/2026 | Quarterly TDS Certificate (if applicable) | Form 131 |
OPCs required to issue TDS certificates |
|
15/08/2026 |
PF Contribution | EPF | OPCs covered under EPF |
| 15/08/2026 | ESI Contribution | ESI |
OPCs covered under ESI |
|
20/08/2026 |
GST Monthly Return | GSTR-3B | GST-registered OPCs |
| 25/08/2026 | GST Payment under QRMP | PMT-06 |
OPCs under the QRMP Scheme |
|
30/08/2026 |
Challan-cum-Statement for TDS on Property (if applicable) | Form 141 | OPCs deducting TDS on property transactions |
| 31/08/2026 | Last date to file eligible pending MCA forms at the concessional additional fee | CCFS-2026 |
Eligible OPCs with pending MCA filings |
Disclaimer: The above form numbers reflect the new numbering framework introduced under the Income Tax Act, 2025. Under the Income Tax Act, 2025, Form 16A has been replaced by Form 131, and Forms 26QB, 26QC, 26QD, and 26QE have been consolidated into Form 141. The remaining forms are prescribed under their respective applicable laws.
Penalties and Consequences of Non-Compliance
Failing to comply with statutory requirements can result in financial penalties, interest charges, loss of tax benefits, and legal consequences for a One Person Company (OPC). Timely filing of returns and payment of taxes not only helps avoid unnecessary costs but also ensures smooth business operations and regulatory compliance.
|
Compliance |
Penalty / Interest for Non-Compliance |
|
TDS Payment (Challan ITNS 281) |
Interest: 1.5% per month or part thereof for failure to deposit TDS after deduction. Other penalties may also apply under the Income Tax Act, 2025, depending on the default. |
|
GST Returns (GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7) |
Late fee: As prescribed under the CGST Act, 2017 and applicable notifications, subject to the type of return and category of taxpayer. Interest: Generally 18% per annum on delayed payment of tax. |
|
GST Payment under QRMP (PMT-06) |
Interest: Generally 18% per annum on delayed payment of GST liability. |
|
PF Contribution |
Interest:12% per annum on delayed payment. Damages: Up to 25% of the arrears, depending on the period of delay, under the EPF Scheme. |
|
ESI Contribution |
Interest:12% per annum on delayed payment. Damages may also be levied based on the duration of the delay under the ESI regulations. |
|
Quarterly TDS Certificate |
Penalty may be levied under the Income Tax Act, 2025 for failure to issue the certificate within the prescribed time. (The new Act does not prescribe a simple fixed amount comparable to the earlier regime.) |
| Challan-cum-Statement for TDS on Property (Form 141) |
Interest and applicable late fees/penalties may apply under the Income Tax Act, 2025 for delayed filing and payment. |
|
Overall Non-Compliance |
Repeated defaults may result in notices, recovery proceedings, prosecution (where applicable), and additional financial liabilities under the respective laws. |
|
Loss of CCFS-2026 |
Companies that fail to file eligible pending forms by 31 August 2026 may lose the benefit of the 90% waiver of additional filing fees available under CCFS-2026 and may be required to pay the full additional fees and penalties applicable under the Companies Act, 2013 and MCA rules.
|
Ensure Timely Compliance for Your One Person Company (OPC)
Keeping up with the compliance requirements of a One Person Company (OPC) involves more than just meeting filing deadlines. Regular compliance with GST, TDS, PF/ESI, and other statutory obligations is essential to avoid interest, penalties, and disruptions to your business. A structured compliance approach helps OPCs remain legally compliant while allowing business owners to focus on growth.
At Ebizfiling, we provide comprehensive support for all major OPC compliances, including GST return filing, TDS payments and returns, PF and ESI compliance, Income Tax filings, Form 131 issuance, Form 141 filing, and other statutory requirements. Our team ensures that the applicable compliances are identified, documentation is prepared accurately, and filings are completed within the prescribed due dates.
Choose Ebizfiling as your compliance partner and keep your One Person Company compliant throughout August 2026 with reliable, timely, and hassle-free compliance support.
Conclusion
The OPC Compliance Calendar August 2026 serves as a practical guide to help One Person Companies stay on top of their monthly statutory and tax obligations. Tracking important due dates for GST, TDS, PF, ESI, and other applicable compliances enables OPCs to avoid unnecessary interest, late fees, penalties, and regulatory notices while maintaining smooth business operations.
To stay updated with all major statutory deadlines, refer to our Compliance Calendar August 2026, which provides a consolidated schedule of GST, TDS/TCS, Income Tax, PF/ESI, LLP, Company, and OPC compliances, helping businesses manage their compliance obligations efficiently from a single source.
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 OPC opt for the QRMP Scheme if its aggregate turnover exceeds the prescribed threshold during the financial year?
No. If an OPC’s aggregate turnover exceeds the threshold prescribed under the GST law, it becomes ineligible for the QRMP Scheme and must shift to the applicable GST return filing mechanism from the relevant tax period.
2. Is an OPC required to file GSTR-1 even if there are no outward supplies during the month?
Yes. A GST-registered OPC required to file monthly GSTR-1 must file a Nil GSTR-1 if no outward supplies were made during the tax period, unless exempt under the applicable GST provisions.
3. Can an OPC revise a GSTR-3B return after it has been filed?
No. GSTR-3B cannot be revised after filing. Any omission or error must be rectified in a subsequent GST return within the time limits prescribed under the CGST Act, 2017.
4. Is Form 131 required to be issued if no tax has been deducted during the quarter?
No. Form 131 is required only where tax has actually been deducted under the applicable TDS provisions of the Income Tax Act, 2025.
5. Is an OPC required to file both GSTR-1 and GSTR-3B under the QRMP Scheme?
No. Under the QRMP Scheme, an OPC files GSTR-1 quarterly (or uses the Invoice Furnishing Facility (IFF) for the first two months of the quarter) and files GSTR-3B quarterly, while making monthly tax payments through PMT-06, wherever applicable.
6. Can an OPC claim Input Tax Credit if the supplier has not furnished invoice details in GSTR-1?
Input Tax Credit is available only if the conditions prescribed under Section 16 of the CGST Act, 2017 are satisfied, including the reflection of eligible invoice details in the recipient’s auto-generated statement, wherever applicable.
7. Is an OPC required to deduct TDS on the purchase of immovable property?
Yes. An OPC purchasing immovable property, other than agricultural land, may be required to deduct TDS if the consideration or stamp duty value meets the prescribed threshold. Form 141 must then be filed within the applicable timeline.
8. Can an OPC delay EPF and ESI payments if employee salaries are paid late?
No. EPF and ESI contributions must generally be deposited within the statutory due dates prescribed under the respective Acts. Delayed salary disbursement does not automatically extend the statutory due date for depositing contributions.
9. What records should an OPC maintain to ensure smooth statutory compliance?
An OPC should maintain GST invoices, purchase records, books of account, TDS records, payroll registers, PF and ESI records (where applicable), bank statements, and supporting documents for statutory filings to facilitate audits and regulatory inspections.
10. How can Ebizfiling help an OPC manage recurring monthly compliances?
Ebizfiling assists OPCs with GST return filing, TDS compliance, PF return filing and ESI registration, ROC compliance, due-date tracking, compliance reminders, and expert support to help businesses meet statutory deadlines accurately and avoid unnecessary penalties.
Reliable OPC Compliance Solutions
Meet every OPC compliance deadline through reliable annual filing services from experienced professionals.
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