Compliance calendar August 2027: GST, TDS, ROC and labour due dates for companies and LLPs
August 2027 due dates: ITR for non-audit business and professional cases by 31 Aug, Form 131 certificates by 15 Aug, GSTR-1, GSTR-3B, TDS and PF/ESI.
Short answer
The headline August 2027 date is 31 August, the income tax return deadline for tax year 2026-27 for business and professional taxpayers who do not need a tax audit, and for partners of such firms. Routine filings continue: TDS/TCS deposit by 7 August, GSTR-1 by 11 August, PF/ESI by 15 August, GSTR-3B by 20 August and PMT-06 by 25 August.
- ITR, non-audit business (TY 2026-27)
- 31 Aug 2027
- Form 131 certificates (Apr-Jun)
- 15 Aug 2027
- TDS/TCS deposit (July)
- 7 Aug 2027
- PF/ESI
- 15 Aug 2027
- GSTR-3B (monthly)
- 20 Aug 2027
- PMT-06 (QRMP)
- 25 Aug 2027
All due dates at a glance
- TDS/TCS deposit for July 2027
- GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for July 2027
- GSTR-1 for July 2027 (monthly filers)
- IFF (optional B2B invoice upload) for July 2027
- GSTR-5 and GSTR-6 for July 2027
- Non-salary TDS certificates (Form 131) for April-June 2027
- PF and ESI contributions for July 2027
- GSTR-3B for July 2027 (monthly filers)
- PMT-06 GST payment for July 2027
- Income tax return for tax year 2026-27, business/professional assessees not requiring audit (and partners of such firms)
What is due in August 2027?
August is return month for small businesses and professionals. The 31 August date, introduced by the Finance Act, 2026 for AY 2026-27 and carried into the new Act's schedule, gives non-audit business taxpayers a month more than salaried individuals.
15 August is a national holiday. Where a statutory date falls on a holiday, portals usually accept filings but payment through banks may not be possible, so deposit PF, ESI and certificates-related dues a day early.
August 2027 due date table
The table lists statutory due dates falling in August 2027 for companies and LLPs, checked against the law in force on 31 October 2026. An extension notified by CBDT, CBIC/GSTN, MCA, RBI, EPFO or ESIC overrides any date here, so confirm on the relevant portal before you file.
| Due date | What is due | Who it applies to |
|---|---|---|
| 07 Aug 2027 | TDS/TCS deposit for July 2027 | All deductors and collectors |
| 10 Aug 2027 | GSTR-7 (GST TDS) and GSTR-8 (e-commerce TCS) for July 2027 | Government deductors; e-commerce operators |
| 11 Aug 2027 | GSTR-1 for July 2027 (monthly filers) | Taxpayers not in QRMP |
| 13 Aug 2027 | IFF (optional B2B invoice upload) for July 2027 | QRMP taxpayers (turnover up to ₹5 crore) |
| 13 Aug 2027 | GSTR-5 and GSTR-6 for July 2027 | Non-resident taxable persons; Input Service Distributors |
| 15 Aug 2027 | Non-salary TDS certificates (Form 131) for April-June 2027 | Deductors who filed Form 140/144 |
| 15 Aug 2027 | PF and ESI contributions for July 2027 | Employers covered by EPF/ESI |
| 20 Aug 2027 | GSTR-3B for July 2027 (monthly filers) | Taxpayers not in QRMP |
| 25 Aug 2027 | PMT-06 GST payment for July 2027 | QRMP taxpayers |
| 31 Aug 2027 | Income tax return for tax year 2026-27, business/professional assessees not requiring audit (and partners of such firms) | Proprietors, non-audit firms and LLPs, and their partners |
| Varies by state | Professional tax deduction deposit and returns | Employers in states that levy professional tax |
Who qualifies for the 31 August deadline?
The 31 August date applies to taxpayers with business or professional income whose accounts are not required to be audited, including partners of firms and LLPs that are not under audit. Taxpayers using the presumptive schemes for small businesses and professionals usually fall here. Companies always have audited accounts and file by 31 October, or 30 November if transfer pricing applies.
What do LLPs and small companies need to prepare in August?
Companies hold board meetings in August to approve FY 2026-27 financial statements and the board's report ahead of an AGM by 30 September. Board resolutions approving accounts may need Form MGT-14 within 30 days for public companies. LLPs should finalise accounts for the Solvency and Statement of Accounts (Form 8), due 30 October, and audited LLPs should line up the tax audit, which is due a month before their 31 October return date.
Related services
Sources
- Business Today: ITR due dates and revised return window under the new rules (7 April 2026)
- 5paisa: ITR filing schedule for AY 2026-27 (belated, revised, updated returns)
- TaxHeal: TDS deposit and statement timelines under the Income-tax Act 2025 and Rules 2026
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the ITR due date for non-audit businesses for tax year 2026-27?
31 August 2027, under the schedule introduced by the Finance Act, 2026 and the Income-tax Act, 2025.
Is the 31 August deadline available to salaried taxpayers?
No. Individuals without business income file by 31 July 2027.
Can I file after 31 August?
Yes, as a belated return by 31 December 2027, with a late fee and interest on unpaid tax, and with the loss of the right to carry forward certain losses.