1. Compliance requirement under Income Tax act, 1961
|
Sl. |
Compliance Particulars |
Due Dates |
|
1 |
Due date for
deposit of Tax deducted/collected for the month of July, 2026. 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 |
07.08.2026 |
|
2. |
Uploading of declarations received in
Form No. 127 (Income-tax Rules, 2026) from the buyer in the month of July,
2026 |
07.08.2026 |
|
3 |
Issue of certificate in Form No. 132
(Income-tax Rules, 2026) under section 395(4) of the Income-tax Act 2025 for
tax deducted at source under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii)
& 8(vi)] of the Income-tax Act 2025 in the month of June, 2026 |
14.08.2026 |
|
4 |
Issuance of TCS certificate in Form
No. 133 (Income-tax Rules, 2026) under section 395(4) of the Income-tax Act,
2025 for tax collected at source for the quarter ending June 30, 2026 |
15.08.2026 |
|
5 |
Issuance of TDS certificate in Form
No. 131 (Income-tax Rules, 2026) for TDS other than on salary, pension or
interest income of specified senior citizen under section 393(1) of the
Income-tax Act, 2025 for the quarter ending June 30, 2026 |
15.08.2026 |
|
6 |
Due date for furnishing Form No. 137
(Income-tax Rules, 2026) by an office of the Government where TDS/TCS for the
month of July, 2026 has been paid without the production of a challan |
15.08.2026 |
|
7 |
Statement in Form 1 (Income-tax Rules,
2026) by the stock exchange for the month of July, 2026, in respect of
transactions in which client codes have been modified after registering in
the system. |
15.08.2026 |
|
8 |
Furnishing of challan-cum-statement in
Form No. 141 (Income-tax Rules, 2026) in respect of deduction of tax under
section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] of the
Income-tax Act, 2025 for the month of July, 2026 |
30.08.2026 |
|
9 |
Furnishing of statement in Form No.
10-EE (Income-tax Rules, 1962) for exercising the option to claim relief
under section 89A (Income-tax Act, 1961) for income arising from retirement
benefit account maintained in a notified country at the time of withdrawal or
redemption (if the assessee is required to submit the return of income on or
before August 31, 2026) |
31.08.2026 |
|
10 |
Furnishing of Form No. 10BBD
(Income-tax Rules, 1962) reporting details of funds received from eligible
persons, directly or through an Alternative Investment Fund, during the
Previous Year 2025-26 (if the assessee is required to submit return of income
on or before August 31, 2026) |
31.08.2026 |
|
11 |
Furnishing of declaration in Form No.
10BA (Income-tax Rules, 1962) by an assessee claiming deduction under Section
80GG (Income-tax Act, 1961) in respect of the rent paid for residential
accommodation (if the assessee is required to submit the return of income on
or before August 31, 2026) |
31.08.2026 |
|
12 |
Due date for furnishing the return of
income for the Assessment Year 2026–27 by the following assessees: •
An assessee having income from
business or profession whose accounts are not required to be audited, and to
whom the provisions of Section 92E of the Income-tax Act, 1961 do not apply;
and ·
A partner of a firm whose
accounts are not required to be audited, or the spouse of such partner (where
Section 5A of the Income-tax Act, 1961 applies), to whom the provisions of
Section 92E of the Income-tax Act, 1961 do not apply. |
31.08.2026 |
|
13 |
Furnishing of Form No. 10E (Income-tax
Rules, 1962) by an employee claiming relief under section 89 (Income-tax Act,
1961) when salary is paid in arrears or in advance, etc. (if the assessee is
required to submit the return of income on or before August 31, 2026) |
31.08.2026 |
|
14 |
Furnishing of certificate in Form No.
10CCD (Income-tax Rules, 1962) by a resident individual being an author
(including a joint author) claiming deduction under section 80QQB (Income-tax
Act, 1961) in respect of royalty income (if the assessee is required to
submit return of income on or before August 31, 2026) |
31.08.2026 |
|
15 |
Furnishing of certificate in Form No.
10CCE (Income-tax Rules, 1962) by a resident individual being a patentee
claiming deduction under section 80RRB (Income-tax Act, 1961) in respect of
royalty income on patents (if the assessee is required to submit return of
income on or before August 31, 2026) |
31.08.2026 |
|
16 |
Furnishing of certificate of foreign
inward remittance in Form No. 10H (Income-tax Rules, 1962) by a resident
individual being an author/patentee claiming deduction under Section
80QQB/80RRB (Income-tax Act, 1961) in respect of income earned from any source
outside India (if the assessee is required to submit the return of income on
or before August 31, 2026) |
31.08.2026 |
|
17 |
Furnishing of the certificate in Form
No. 10-IA (Income-tax Rules, 1962) from the medical authority certifying
‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ or
‘multiple disability’ for the purposes of sections 80DD and 80U (Income-tax
Act, 1961). (If the assessee is required to furnish the return of income on
or before August 31, 2026) |
31.08.2026 |
|
18 |
Furnishing of Form No. 3CT (Income-tax
Rules, 1962) by the transferor of shares or interests in, a company or an
entity that derives its value substantially from assets located in India,
duly certified by an accountant for apportionment of income attributable to
assets located in India (if the assessee is required to submit the return of
income on or before August 31, 2026) |
31.08.2026 |
|
19 |
Application in Form No. 9A (Income-tax
Rules, 1962) for exercising the option available under Explanation to Section
11(1) (Income-tax Act, 1961) to apply income of previous year in the next
year or in future (if the assessee is required to submit return of income on
October 31, 2026). Note: The benefit of a deemed
application will not be denied to a trust, even if Form No. 9A is not filed
at least two months before the due date for filing the income tax return.
However, Form 9A must be submitted on or before the due date for filing the
return to avail of this benefit [Circular No. 6/2023, dated 24-5-2023] |
31.08.2026 |
|
20 |
Statement in Form No. 10 (Income-tax
Rules, 1962) to be furnished to accumulate income for future application
under Section 10(21) or Section 11(1) (Income-tax Act, 1961) (if the assessee
is required to submit return of income on October 31, 2026) Note: The benefit of accumulation will
not be denied to a trust, even if Form 10 is not filed at least two months
before the due date for filing the income tax return. However, Form 10 must
be submitted on or before the due date for filing the return to avail of this
benefit [Circular No. 6/2023, dated 24-5-2023 |
31.08.2026 |
|
21 |
Furnishing of statement in Form No.
3CFA (Income-tax Rules, 1962) for exercising the option to pay tax at a
concessional rate under section 115BBF (Income-tax Act, 1961) for income in
the nature of royalty arising from patent developed and registered in India
(if the assessee is required to submit return of income by August 31, 2026) |
31.08.2026 |
|
22 |
Furnishing of Form No. 3CT (Income-tax
Rules, 1962) by the transferor of shares or interests in, a company or an
entity that derives its value substantially from assets located in India,
duly certified by an accountant for apportionment of income attributable to
assets located in India (if the assessee is required to submit the return of
income on or before August 31, 2026) |
31.08.2026 |
2.
Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR
3B QRMP
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding
FY
|
Tax period |
Due Date |
Particulars |
|
July, 2026 |
20th August, 2026 |
Due Date for filling
GSTR - 3B return for the month of July, 2026 for the taxpayer with Aggregate
turnover exceeding INR 5 crores during previous year. |
B. Filing Form GSTR-1:
|
Tax period |
Due Date |
Remarks |
|
Monthly return (July, 2026) |
11.08.2026 |
1. GST Filing of
returns by registered person with aggregate turnover exceeding INR 5 Crores
during preceding year. 2. Registered
person, with aggregate turnover of less then INR 5 Crores during preceding
year, opted for monthly filing of return under QRMP. |
C.
Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
GSTR-5 & 5A |
Non-resident ODIAR services provider file Monthly GST Return |
20th of succeeding month |
20.08.2026 |
|
GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.08.2026 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.08.2026 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.08.2026 |
D.
GSTR - 1 QRMP monthly / Quarterly return (IFF – Optional)
|
Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for
the QRMP scheme. |
a)
GST
QRMP monthly return due date for the month of July, 2026 (IFF). Applicable
for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b)
Summary
of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month -
Monthly Quarterly Return |
13.08.2026 |
E. GST Refund:
|
Form No. |
Compliance Particulars |
Due Date |
|
RFD
-10 |
Refund of Tax to Certain Persons |
2 years from the last day of the
quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
|
Compliance Particular |
Due Date |
|
Due Date of payment of GST
for a taxpayer with Aggregate turnover up to INR 5 crores during the previous
year and who has opted for Quarterly filing of return under QRMP. |
25.08.2026 |
G. GSTR 11: Statement of inward
supply of goods or services or both received by UIN holders – due date 28.08.2026
GSTR-11
is the return to be filed by the persons who have been issued a Unique Identity
Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month
in which inward supply is received by the UIN holders.
In case of any query/suggestion, please connect cslalitrajput@gmail.com
Disclaimer:
Every effort has been made to avoid
errors or omissions in this material. In spite of this, errors may creep in.
Any mistake, error or discrepancy noted may be brought to our notice which
shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect,
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with the use of this information.
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