Multi-Regulatory Compliance Calendar — August 2026

August carries the listed-entity quarterly financial results deadline, the Category III AIF investor risk-reporting obligation newly captured in the tracker, and the extended-timeline income tax return deadline for assessees with unaudited business/profession income under the new Act's categorisation. This calendar consolidates every recurring due date across Income Tax, GST, RBI/NBFC, SEBI (AIF, Listed Entities, Custodians), IFSC/FME, SEZ/STPI, and labour law that falls in August 2026.

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August 2026

05 August 2026 (Wednesday)

• SEZ Monthly Performance Report (MPR) for July, 2026. Applicability: Units/Developers located in SEZ. Reference: Rule 22, SEZ Rules 2006 r.w. Form I
• Monthly report to SEBI (including vault specifications and related operational data) — by 5th of the following month. Applicability: SEBI-registered Custodians. Reference: SEBI Master Circular for Custodians, Chapter IV, Annexure N

07 August 2026 (Friday)

• Deposit of TDS/TCS for July, 2026 to the credit of Central Government — non-Government deductors. Applicability: All deductors/collectors other than Government offices. Reference: Section 218(2)(b), Income-tax Act 2025
• Deposit of tax deducted/collected for July, 2026 — Government offices (same day if paid without challan; else within 7 days of month-end). Applicability: Government deductors/collectors. Reference: Section 218(1), Income-tax Act 2025
• ECB-2 Return for July, 2026 (External Commercial Borrowings). Applicability: Borrowers with outstanding External Commercial Borrowings. Reference: Master Direction — External Commercial Borrowings, Trade Credits and Structured Obligations
• NBS-6 (Monthly Return) for July, 2026. Applicability: Deposit Taking NBFCs. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [form numbering as per firm-supplied data; verify exact Master Direction paragraph against RBI text before relying on this citation]
• Monthly Return on Important Financial Parameters for July, 2026. Applicability: NBFCs not accepting/holding public deposits, asset size ≥ Rs.100 crore. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

10 August 2026 (Monday)

• GSTR-7 for August, 2026. Applicability: Persons required to deduct TDS under GST. Reference: Section 39(3), CGST Act 2017 r.w. Rule 66
• GSTR-8 for August, 2026. Applicability: E-commerce operators liable to collect TCS. Reference: Section 52, CGST Act 2017 r.w. Rule 67
• GST SRM-II (monthly return, pan masala/tobacco special procedure) for August, 2026. Applicability: Manufacturers of pan masala/tobacco products under special procedure. Reference: Notification 4/2024-CT r.w. Rule 162
• SEZ — Softex Export Realisation Form (SERF) for July, 2026. Applicability: IT/ITES units in SEZ engaged in service exports. Reference: STPI/SEZ administrative guidelines r.w. RBI reporting requirements
• STPI — Softex Export Realisation Form (SERF) for July, 2026. Applicability: IT/ITES units registered with STPI. Reference: STPI administrative guidelines
• NAV disclosure to investors for open-ended schemes — at least monthly (indicative reporting date; actual per scheme documents). Applicability: FMEs in IFSC managing open-ended schemes. Reference: IFSCA (Fund Management) Regulations, 2022 — NAV disclosure provision
• ALM — NBS-ALM1 (Monthly Return) for July, 2026. Applicability: NBFC-ND-SI. Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]

11 August 2026 (Tuesday)

• GSTR-1 (outward supplies) for July, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 37, CGST Act 2017 r.w. Rule 59

13 August 2026 (Thursday)

• GSTR-1/IFF (Invoice Furnishing Facility) for July, 2026. Applicability: Taxpayers under the QRMP scheme. Reference: Section 37 r.w. Rule 59(2)
• GSTR-5 for August, 2026. Applicability: Non-resident taxable persons registered under GST. Reference: Section 39(5), CGST Act 2017 r.w. Rule 63
• GSTR-6 for August, 2026. Applicability: Taxpayers registered as Input Service Distributor (ISD). Reference: Section 39(4), CGST Act 2017 r.w. Rule 65

14 August 2026 (Friday)

• Certificate (Form No. 132) for tax deducted on rent/property-transfer/contract-professional payments (specified persons) in June, 2026 — within 15 days from the due date of the Form 141 challan-cum-statement. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Rule 215(1) Table Sl.No.3, Income-tax Act 2025
• Submission of Deviations or Variations (Quarterly). Applicability: All Listed Entities. Reference: Regulation 32, SEBI (LODR) Regulations 2015
• Financial Results (Quarterly). Applicability: All Listed Entities. Reference: Regulation 33, SEBI (LODR) Regulations 2015

15 August 2026 (Saturday)

• Quarterly certificate of non-salary TDS (Form No. 131) for quarter ending June, 2026 — within 15 days from the due date of the Form 140/144 statement. Applicability: All deductors of non-salary TDS. Reference: Rule 215(1) Table Sl.No.2, Income-tax Act 2025
• Quarterly TCS certificate (Form No. 133) for quarter ending June, 2026 — within 15 days from the due date of the Form 143 statement. Applicability: All collectors of TCS. Reference: Rule 215(1) Table Sl.No.4, Income-tax Act 2025
• NBS-4B (Monthly Return) for August, 2026. Applicability: NBFC-Deposit Taking; NBFC-NDSI with asset size > Rs.500 crore; group NBFCs with combined asset size ≥ Rs.500 crore; NBFC-Factors; NBFC-CICs; NBFC-ND with asset size Rs.100-500 crore (excl. NBFC-NOFHCs). Reference: RBI Master Direction — NBFC SBR Directions, 2023 [verify against RBI text]
• Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions. Applicability: AIF Category I/II/III. Reference: SEBI Circulars on Dematerialization of AIF Units (Investment Manager to Custodians and Depositories) — periodicity: within 15 days from end of each month [source: firm's own AIF Cat I/II/III compliance tracker]
• Reporting of all cash transactions, including cross-border wire transfers. Applicability: AIF Category I/II/III. Reference: PMLA Rule 3(1)(E) r.w. Rule 8(1), PMLA Rules 2005 (Principal Officer to Director) — periodicity: within 15 days of the succeeding month [source: firm's own AIF Cat I/II/III compliance tracker]
• PF (Provident Fund) payment for July, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [the 4 Labour Codes took effect 21-Nov-2025, but Central/State detailed Rules remain pending as of this build — existing Act mechanics remain operative during transition per savings clauses; final Rules expected ~Apr-2026 may change forms/thresholds mid-FY — verify before relying on this beyond mid-2026]
• ESIC (Employees' State Insurance) contribution payment for July, 2026. Applicability: All establishments covered under the ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition caveat as noted above]

15 August 2026

• Maharashtra PTRC — Profession Tax return for August, 2026. Applicability: Employers registered under Maharashtra PT Act, 1975 (PTRC). Reference: Section 6, Maharashtra State Tax on Professions Act 1975 *[source data lists this entry against "15-08-2026 Monday" while every other 15-08-2026 entry above is dated "Saturday" — 15 August 2026 falls on a Saturday, so the day-label here appears to be a data-entry error carried over from the tracker rather than a separate date; verify against the Maharashtra PT return calendar before publishing. *

20 August 2026 (Thursday)

• GSTR-3B for July, 2026. Applicability: All GST-registered taxpayers except those under the QRMP scheme. Reference: Section 39, CGST Act 2017 r.w. Rule 61
• GSTR-5A for August, 2026. Applicability: OIDAR service providers. Reference: Section 14, IGST Act 2017 r.w. Rule 64

29 August 2026 (Saturday)

• Reports to investors covering (A) financial information of investee companies, and (B) material risks and how they are managed — including concentration risk, foreign exchange risk, and leverage risk at fund level; realisation risk (change in exit environment) and strategy risk (divergence from business strategy) at investee-company level; reputation risk at investee-company level; and extra-financial risks including environmental, social, and corporate governance risks at both fund and investee-company level. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 22(h) (Fund Manager to Investors) — periodicity: 60 days from end of the quarter [source: firm's own AIF Cat I/II/III compliance tracker; the risk-category list is reproduced from the regulation extract essentially verbatim, so it should be reworded before this entry is published rather than lifted as-is]

30 August 2026 (Sunday)

• Challan-cum-statement for tax deducted on rent, transfer of immovable property, and contract/professional fee/commission payments (specified persons) for July, 2026. Applicability: Individuals/HUF and specified persons deducting TDS outside tax-audit thresholds. Reference: Section 393(1) Table Sl. No. (2)(i)/(3)(i)/(6)(ii), Income-tax Act 2025
• SEZ — SOFTEX filing for software/IT services exported electronically in July, 2026. Applicability: Units in SEZ exporting software/IT services electronically. Reference: STPI/SEZ SOFTEX guidelines r.w. FEMA reporting norms
• STPI — SOFTEX filing for software/IT services exported electronically in July, 2026. Applicability: Units registered with STPI exporting software/IT services electronically. Reference: STPI SOFTEX guidelines r.w. FEMA reporting norms

31 August 2026 (Monday)

• Return of income (ITR) for Tax Year 2025-26 — assessee with business/profession income not required to be audited (a new category under the 2025 Act, distinct from the erstwhile 1961 Act's categorisation). Applicability: Individuals/firms with business/profession income below the tax-audit threshold, and partners of unaudited firms. Reference: Section 263(1)(c) Table Sl.No.3, Income-tax Act 2025
• NAV calculation independence and valuation requirement — Category III AIFs must ensure NAV calculation is independent from the fund management function, disclosed to investors at intervals not longer than a quarter (close-ended) or a month (open-ended); investments in unlisted securities and listed debt securities must be valued by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012 [last amended 19-Nov-2025], Regulation 23(3) — periodicity as stated: at intervals not longer than a month for open-ended funds *

How We Help

August's calendar is lighter on volume than June or July, but it carries two obligations — the listed-entity quarterly financial results and the Category III AIF investor risk report — where the content of the filing matters as much as the date. It's also the third straight month where the same two tracker-level issues (the Maharashtra PTRC day-label and the AIF NAV clause artifact) have surfaced unchanged, which is its own kind of risk: a small error that keeps getting caught in review is still one that could slip through eventually. At Anuj Desai & Associates, we don't just re-flag the same issue every month — we fix it at the source, draft the investor-facing risk disclosures in the firm's own language rather than lifted regulation text, and manage the filings themselves. If you'd rather have this resolved and filed than just tracked, get in touch with our compliance desk.