COMPLIANCE CALENDAR FOR THE MONTH OF AUGUST 2025

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	31.08.2025
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	31.08.2025

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.