Statutory due dates fall in the month of August under Income Tax Act, GST, MCA, and others.
| S. No. | Compliance | Purpose | Period | Due date | Extension | Event Details |
| 1 | Income Tax | Tax Deducted at Source (TDS)/Tax Collected at Source (TCS) Liability Deposit | July 2021 | 7th August 2021 | 7th August 2021 | The due date for deposit of Tax deducted/collected for the month of July 2021. 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 |
| 2 | Income Tax | Tax Deducted at Source (TDS)/Tax Collected at Source (TCS) Liability Deposit | July 2021 | 7-Aug-21 | 7-Aug-21 | Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H |
| 3 | GST | GSTR-7- TDS return under GST | July 2021 | 10-Aug-21 | 10-Aug-21 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 4 | GST | GSTR-8- TCS return under GST | July 2021 | 10-Aug-21 | 10-Aug-21 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 5 | GST | GSTR-1 | July 2021 | 11-Aug-21 | 11-Aug-21 | 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP |
| 6 | GST | Details of outward supply-IFF | July 2021 | 13-Aug-21 | 13-Aug-21 | Invoice furnishing facility for July 2021 is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return. |
| 7 | GST | GSTR -6 | July 2021 | 13-Aug-21 | 13-Aug-21 | Due Date for filing return by Input Service Distributors. |
| 8 | Income Tax | TDS Certificate | July 2021 | 14-Aug-21 | 14-Aug-21 | The due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June 2021 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June 2021 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June 2021 |
| 9 | Labour Law | Provident Fund / ESI | July 2021 | 15-Aug-21 | 15-Aug-21 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 10 | Income Tax | TDS Certificate | Quarter 1st FY 2021-22 | 15-Aug-21 | 15-Aug-21 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021 |
| 11 | Income Tax | Furnishing Form 24G | July 2021 | 15-Aug-21 | 15-Aug-21 | Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July 2021 has been paid without the production of a challan |
| 12 | GST | GSTR – 3B | July 2021 | 20-Aug-21 | 20-Aug-21 | Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during the previous year |
| 13 | GST | GSTR -5 | July 2021 | 20-Aug-21 | 20-Aug-21 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 14 | GST | GSTR -5A | July 2021 | 20-Aug-21 | 20-Aug-21 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 15 | GST | GSTR – 3B-X State* | July 2021 | 22-Aug-21 | 22-Aug-21 | Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for monthly filing of GSTR-3B |
| 16 | GST | GSTR – 3B-Y State** | July 2021 | 24-Aug-21 | 24-Aug-21 | Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for monthly filing of GSTR-3B |
| 17 | GST | GST Challan payment if no sufficient ITC available | July 2021 | 25-Aug-21 | 25-Aug-21 | GST Challan Payment for the taxpayer, with aggregate turnover of less than INR 5 Crores during the preceding year, who has opted for quarterly filing of returns. |
| 18 | Income Tax | TDS challan cum statement | July 2021 | 30-Aug-21 | 30-Aug-21 | The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July 2021 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July 2021 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July 2021 |
| 19 | Income Tax | Payment of tax under vivad se vishwas scheme | 30-06-2021 | 31-Aug-21 | Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Payment under this scheme the last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June 2021 to 31st August, 2021without additional charge (vide Circular no. 12/2021, dated 25-06-2021) | |
| 20 | Income Tax | Filing of declaration in Form 15G/15H | Quarter 1st FY 2021-22 | 15-Jul-21 | 31-Aug-21 | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June 2021. The due date for uploading declarations has been extended from July 15, 2021, to August 31, 2021, vide Circular no. 12/2021, dated 25-06-2021 |
| 21 | Others | Registration on Udyam Portal | 1st April 2021 onwards | 01-04-2021 onwards | MSMEs registered prior to 30th June 2020, their MSME registration shall remain valid only up to 31st March 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on the Udyam portal. | |
| 22 | GST | GST return for pending Period-Amnesty Scheme | July 2017 to April 2021 | 01.6.2021 to 31.08.2021 | 31-Aug-21 | Filing of Pending GST return with reduced penalty under Amnesty Scheme |
| 23 | MCA | All forms that are to be filed between the period of 1st April 2021 and 31st July 2021 | FY 2020-21 | 01.04.2021 to 31.07.2021 | 31-Aug-21 | MCA issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021. |
Related:
Negative Liability Statement in GSTR-4 Composite Dealer Annual Return
Analysis and Reconciliation of GST Liability and Input Tax Credit
/Tax Collected at Source (TCS)/ GSTR-1/GSTR-3B/IFF/194-IA,194M, others due dates in August 2021){kind=link}