Compliance Calendar for the Month of August 2025 

As we step into August 2025, it’s important for businesses, professionals, and even individual taxpayers to stay on top of key compliance dates. Whether you’re running a company, an LLP, a partnership firm, or working as a salaried person or freelancer, following a monthly schedule helps you avoid penalties and keeps things running smoothly. This calendar brings together all the important tax and regulatory due dates for August, including GST filings, TDS payments, income tax tasks, ROC forms, and employee dues like PF and ESI.

 Important Due Dates for the GST Returns for August 2025     

Notes:  

• GSTR-1 is for outward supplies and must be filed monthly by regular taxpayers or quarterly via IFF for QRMP users.

• GSTR-3B is the monthly summary return; even QRMP filers must file it quarterly.

• GSTR-7 and GSTR-8 apply only to TDS/TCS deductors like government bodies and e-commerce operators.

• QRMP taxpayers are divided by state codes for staggered GSTR-3B due dates:

• • Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and UTs like Daman and Diu.

  • Group B: Remaining states and UTs including Delhi, UP, Bihar, West Bengal, Rajasthan, etc.

This schedule is based on the recurring compliance pattern issued by CBIC for previous years and matches the statutory rules under the CGST Act. If there are any extensions or notifications from the GST Council for August 2025, they will be officially updated on the GST portal.

 Essential Due Dates for the Income Tax Compliance / PF / ESI for August 2025 

Note: The due date for Professional Tax Return payment varies across states, as each state prescribes its own timelines and rules for compliance.

Conclusion     

Staying compliant with tax and regulatory deadlines is key to avoiding penalties and maintaining business credibility. In August 2025, timely filing of GST returns, TDS, PF/ESI, and income tax is essential for all; whether you’re a salaried individual, freelancer, or running a business. Keep an eye on official portals like GST, TRACES, EPFO, and ESIC for any last-minute updates or extensions.

Suggested Read :

Compliance Calendar for July 2025

GST Compliance Calendar  for FY 2025-26

ITR Compliance Calendar For FY 2025-26

Compliance Calendar for Pvt Ltd company 2025-26

LLP Compliance Calendar FY 2025-26

FAQ 

1. Who is required to file GSTR-8 by 10.08.2025?

E-commerce operators who collect Tax Collected at Source (TCS) under GST must file GSTR-8 for July 2025 by 10th August 2025. It ensures proper reporting of supplies and TCS liability.

2. Is GSTR-6 filing mandatory for all businesses?

No, GSTR-6 is applicable only to Input Service Distributors (ISDs). They must file it by 13.08.2025 to distribute eligible input tax credit among their branches.

3. What is the purpose of filing Form GSTR-5 in August 2025?

GSTR-5 is meant for non-resident taxable persons conducting business in India. It must be filed by 13.08.2025 for all supplies made in July 2025.

4. Are QRMP taxpayers required to file GSTR-1 every month?

No, they can use the IFF facility to upload invoices monthly and file GSTR-1 quarterly. The IFF for July 2025 is due on 13.08.2025 if opted.

5. Is GSTR-3B applicable to quarterly filers too?

Yes, QRMP taxpayers must file GSTR-3B quarterly. For Q1 (Apr–Jun 2025), Group A states must file by 22.08.2025 and Group B states by 24.08.2025.

6. What happens if TDS is not deposited by 07.08.2025?

Late payment of TDS attracts interest under Section 201(1A) and may also lead to penalties. Timely deposit avoids unnecessary compliance burdens.

7. Is PF payment due even if no employee worked in July 2025?

Yes, employers must file a ‘Nil return’ and make necessary filings by 15.08.2025, even if no wages were paid or no contribution is due.

8. Can ESI dues be paid after 15.08.2025 without penalty?

No, delayed payment of ESI contributions may result in interest and penalties. It is mandatory to deposit dues on or before the deadline.

9. Is TDS applicable on payments to non-residents for services?

Yes, TDS must be deducted under Section 195 when paying non-residents for services like technical or professional work.

10. Are compliance dates notified uniformly across all Indian states?

No, while central compliances are uniform, certain state-level filings like Professional Tax vary. Businesses must follow respective state laws and portals.