Last updated: 2 August 2026. After July's eight filing dates and a full quarter close, August is the quiet month. Six deadlines, all monthly, no quarterly return anywhere on the calendar — the April–June quarter is settled and the July–September quarter does not close until October. Two QRMP items that were absent in July reappear this month, and one change that a lot of businesses spent June and July preparing for is no longer happening on 1 August. Here is every date, who it covers, and what slipping costs.
Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 2 August 2026. Due dates can change through CBIC notifications — extensions are issued from time to time and the GST portal is the authoritative source. No August 2026 extension has been notified as of this writing. Always verify on gst.gov.in or with a GST professional before filing.
Why August Is the Light Month
The GST calendar runs on a quarterly rhythm, and the months that close a quarter — January, April, July, October — carry double the load. August sits in the middle of the July–September quarter, so only the monthly cycle runs. Monthly filers report July supplies; QRMP filers, who report quarterly, are back to the optional invoice upload and the monthly payment challan. Composition dealers have nothing due at all.
That makes August the month to do the work you cannot do in a quarter-close week: reconcile GSTR-2B against your purchase register, clear the invoices sitting in your Invoice Management System dashboard, and check that the credit notes issued in the June quarter actually landed. The next dense month is October.
Who Should Care?
This guide applies to:
- Regular GST taxpayers filing GSTR-1 and GSTR-3B monthly (turnover above ₹5 crore in the previous financial year, or those who have opted out of QRMP)
- QRMP scheme taxpayers — July is Month 1 of the Jul–Sep quarter, so the IFF (13 August) and PMT-06 (25 August) are both back
- E-commerce operators (TCS) and TDS deductors under GST
- Non-resident taxable persons, Input Service Distributors (ISDs), OIDAR providers, and UIN holders
- Anyone whose ERP team was preparing for the 1 August e-way bill changes — see the last section
1. August 2026 GST Deadline Calendar at a Glance
| Due Date | Return / Form | Period Covered | Who Files |
|---|---|---|---|
| 10 August 2026 | GSTR-7, GSTR-8 | July 2026 | TDS deductors, e-commerce TCS operators |
| 11 August 2026 | GSTR-1 | July 2026 | Monthly filers (turnover > ₹5 crore or opted out of QRMP) |
| 13 August 2026 | IFF (optional), GSTR-5, GSTR-6 | July 2026 | QRMP filers, non-resident taxpayers, ISDs |
| 20 August 2026 | GSTR-3B, GSTR-5A | July 2026 | Monthly filers, OIDAR service providers |
| 25 August 2026 | PMT-06 | July 2026 | QRMP filers (Month 1 challan) |
| 28 August 2026 | GSTR-11 | July 2026 | UIN holders (embassies, UN agencies, notified persons) |
Subject to notification changes — verify on the GST portal before filing. Independence Day falls on Saturday 15 August 2026; it is a bank holiday and does not shift any GST due date.
2. Monthly Filer Deadlines — GSTR-1 and GSTR-3B
11 August 2026: GSTR-1 for July 2026
GSTR-1 reports all outward supplies for July 2026 — B2B and B2C invoices, debit and credit notes, exports, and amendments. The data flows into your buyer's GSTR-2B and decides the ITC they can claim, which is why filing GSTR-1 before GSTR-3B remains the standard sequencing.
Late fee: ₹50 per day total (₹20 for nil returns), subject to turnover-based caps. GSTR-1 does not attract interest directly, but tax shortfalls caused by missing invoices do.
Table 12 and HSN reporting: July supplies are reported under the Phase-3 Table 12 rules — HSN codes are selected from a dropdown rather than typed, B2B and B2C supplies are split into separate tables, and value validations run as warnings. If your July invoices carry a new product line, check the code before you file, not after. See our guide to HSN reporting in GSTR-1 for the 4-digit versus 6-digit turnover split.
GSTR-1A: Between filing GSTR-1 and filing GSTR-3B for the same period, you can use GSTR-1A to amend or add invoices for that period, so the corrected liability flows into the same month's GSTR-3B instead of waiting for a later amendment.
20 August 2026: GSTR-3B for July 2026, and GSTR-5A
GSTR-3B is the monthly summary return declaring outward supplies, inward supplies, eligible Input Tax Credit (subject to the four conditions under Section 16), and net tax payable for July 2026. This is where tax is actually paid. The 20th is uniform across all states for monthly filers — the 22nd/24th split applies only to the QRMP quarterly return, which does not fall in August.
Late fee: ₹50 per day total (₹20 for nil returns), subject to turnover-based caps. Interest under Section 50 runs at 18% per annum on delayed tax. Under the proviso to Section 50(1), that interest applies only to the net cash component of a late GSTR-3B — the portion paid through the cash ledger, not the part set off by ITC. Section 50(3) is a separate head covering ITC wrongly availed and utilised, also at 18%.
GSTR-5A on the same date is filed by OIDAR providers based outside India supplying digital services to unregistered persons in India. Note the late fee: GSTR-5A attracts the full Section 47 fee of ₹200 per day total (₹100 per Act), not the reduced ₹50 that applies to GSTR-5. The reduction once available to GSTR-5A under Notification No. 6/2018 - Central Tax dated 23 January 2018 was rescinded by Notification No. 13/2018 - Central Tax dated 7 March 2018, and many published calendars still carry the withdrawn figure.
3. QRMP Filers — The Two Items That Are Back
July was an unusual month for QRMP filers: no IFF and no PMT-06, because June was the third month of a quarter and settled directly in the quarterly GSTR-3B. August restores the normal rhythm. July is Month 1 of the July–September quarter, so both items reappear.
13 August 2026: IFF for July 2026 (optional)
The Invoice Furnishing Facility lets QRMP filers push B2B invoices to their buyers mid-quarter instead of making them wait for the quarterly GSTR-1. It is optional, available for Months 1 and 2 of a quarter only, capped at ₹50 lakh of invoice value per month, and due by the 13th.
Skipping it costs you nothing in late fees — there is no penalty for not using the IFF. What it costs is your buyer's patience. Invoices you do not upload in August or September will not appear in any buyer's GSTR-2B until the quarterly GSTR-1 is filed on 13 October 2026. For a B2B customer reconciling monthly, that is a two-month wait for credit on a July purchase.
25 August 2026: PMT-06 for July 2026
PMT-06 is the monthly tax deposit for QRMP filers, due the 25th of the following month for Months 1 and 2 of a quarter. Two methods are available: the fixed sum method (35% of the tax paid in cash in the previous quarter, or 100% of the previous month's cash tax for monthly-to-quarterly switchers), which the portal pre-fills as a challan, or the self-assessment method, where you compute the actual liability for July net of available ITC.
No return is filed with PMT-06 — it is a challan. Interest at 18% per annum applies on shortfalls, though the fixed sum method carries a safe harbour: pay the pre-filled amount by the due date and no interest arises on that instalment even if the actual liability turns out higher, provided the quarter's full liability is discharged by the quarterly GSTR-3B due date (Circular No. 143/13/2020-GST dated 10 November 2020).
4. Other Returns Falling in August 2026
10 August 2026: GSTR-7 (TDS) and GSTR-8 (TCS)
Both fall on the same date and are routinely confused, but their late fees are not the same figure.
GSTR-7 captures TDS deducted under Section 51 of the CGST Act, filed by government departments and other notified deductors for July 2026. Late fee: ₹50 per day total (₹25 under each of CGST and SGST), capped at ₹2,000 total (₹1,000 per Act). Nil-TDS months carry a complete late-fee waiver. The reduction was notified by Notification No. 22/2021 - Central Tax dated 1 June 2021 and superseded by Notification No. 23/2024 - Central Tax dated 8 October 2024 (effective 1 November 2024), which retained the same ₹25/day rate and ₹1,000-per-Act cap and introduced the complete waiver for nil-TDS months.
GSTR-8 is filed by e-commerce operators collecting TCS under Section 52 for the same July 2026 period. TCS runs at 0.5% of net taxable supplies (0.25% CGST + 0.25% SGST, or 0.5% IGST) per Notification No. 15/2024 - Central Tax dated 10 July 2024. Late fee: ₹200 per day total (₹100 per Act), capped at ₹10,000 total (₹5,000 per Act). No reduction notification analogous to GSTR-7 exists. Interest at 18% per annum applies to delayed TDS and TCS payment alike.
13 August 2026: GSTR-5 and GSTR-6
GSTR-5 is filed by non-resident taxable persons doing business in India temporarily, covering July 2026 supplies. The due date is the 13th — it was moved from the 20th with effect from 1 October 2022, and the old date still circulates in outdated calendars. GSTR-6 is filed by Input Service Distributors to report ITC received and distributed to recipient units; late fee ₹50 per day total (₹25 per Act) per Notification No. 7/2018 - Central Tax dated 23 January 2018, capped at ₹10,000 total (₹5,000 per Act), with no separate nil-return concession notified. GSTR-5's own reduced fee rests on Notification No. 5/2018 - Central Tax dated 23 January 2018.
28 August 2026: GSTR-11
GSTR-11 is the inward supplies statement filed by UIN holders — embassies, consulates, UN agencies and notified international organisations — to claim refunds of GST paid on inward supplies during July 2026.
5. What Is NOT Due in August 2026
- No quarterly return of any kind. The July–September quarter closes in October: quarterly GSTR-1 on 13 October, CMP-08 on 18 October, quarterly GSTR-3B on 22/24 October. Nothing quarterly lands in August.
- Nothing for composition dealers. CMP-08 for April–June was due 18 July and is closed; the next one is 18 October. GSTR-4 for FY 2025-26 was a 30 June deadline.
- No AATO amendment. The window to correct your FY 2025-26 aggregate turnover on the portal ran 1–31 July 2026 and has closed. Tax officers review the amendments filed during that window from 1 to 15 August 2026. If you amended, watch for portal communication in this fortnight — the figure that emerges drives your ₹5 crore e-invoicing and QRMP eligibility thresholds.
- GSTR-9 and GSTR-9C for FY 2025-26 are due 31 December 2026. GSTR-9 is mandatory above ₹2 crore aggregate turnover; GSTR-9C is additionally required above ₹5 crore. The exemption for turnover up to ₹2 crore is granted by annual notification — verify the FY 2025-26 position on gst.gov.in.
6. The 1 August Change That Did Not Happen
If your team spent June and July preparing for the e-way bill changes scheduled for 1 August 2026, stop and re-read the advisory. GSTN issued an advisory dated 29 July 2026 keeping the whole set of proposed enhancements on hold until further notice — the mandatory Ship-To GSTIN field in Bill-To/Ship-To transactions, the voluntary e-way bill closure facility, and the associated API changes. The advisory is explicit that no changes are required in the production environment, and the earlier advisories and FAQs are being withdrawn from the portal.
It is a hold, not a cancellation, and no new date has been announced. Our full breakdown of what the hold covers and what to do with the work already done goes through it item by item. Everything else on the e-way bill system is unchanged: the ₹50,000 threshold under Rule 138 and the 24-hour cancellation window under Rule 138(9) apply exactly as before.
7. Late Fee and Interest Summary
All late fees below are total amounts under CGST + SGST combined, unless explicitly noted otherwise. Per-Act figures appear in parentheses where the breakdown is useful.
| Return | Late Fee (Regular) | Late Fee (Nil Return) | Maximum Cap | Interest on Tax |
|---|---|---|---|---|
| GSTR-1 | ₹50/day | ₹20/day | Turnover-based†: ₹2K / ₹5K / ₹10K; nil: ₹500 | N/A directly |
| GSTR-3B | ₹50/day | ₹20/day | Turnover-based†: ₹2K / ₹5K / ₹10K; nil: ₹500 | 18% p.a. on net cash tax |
| IFF | No late fee — optional facility | — | N/A | |
| PMT-06 | No late fee — challan, not a return | — | 18% p.a. on shortfall | |
| GSTR-7 (TDS) | ₹50/day (₹25 per Act) | Fully waived for nil-TDS months | ₹2,000 (₹1,000 per Act) — Notif. 22/2021-CT dated 1 Jun 2021, superseded by Notif. 23/2024-CT dated 8 Oct 2024 (eff. 1 Nov 2024) | 18% p.a. on delayed TDS |
| GSTR-8 (TCS) | ₹200/day (₹100 per Act) | — | ₹10,000 (₹5,000 per Act) | 18% p.a. on delayed TCS |
| GSTR-5 | ₹50/day (₹25 per Act) | ₹20/day (₹10 per Act) | ₹10,000 (₹5,000 per Act) | 18% p.a. (where tax due) |
| GSTR-5A | ₹200/day (₹100 per Act)‡ | No reduced nil figure asserted‡ | ₹10,000 (₹5,000 per Act) | 18% p.a. (where tax due) |
| GSTR-6 | ₹50/day (₹25 per Act) | No separate nil concession notified | ₹10,000 (₹5,000 per Act) | N/A |
† GSTR-1 / GSTR-3B late fee caps per Notification No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021: turnover up to ₹1.5 crore → ₹2,000; ₹1.5–₹5 crore → ₹5,000; above ₹5 crore → ₹10,000; nil returns → ₹500. Cap figures current as of 2 August 2026 — verify on gst.gov.in.
‡ GSTR-5A does not share GSTR-5's reduced late fee. The reduction for GSTR-5A in Notification No. 6/2018 - Central Tax dated 23 January 2018 was rescinded by Notification No. 13/2018 - Central Tax dated 7 March 2018, so the full Section 47 late fee of ₹100 per day per Act (₹200 per day total) applies to returns filed on or after 7 March 2018. Sources disagree on whether any reduced nil-return figure survives, so none is stated here — verify on gst.gov.in before computing. GSTR-5's reduced fee (₹25 per day per Act, ₹10 for nil) rests on Notification No. 5/2018 - Central Tax dated 23 January 2018 and is unaffected; GSTR-6's on Notification No. 7/2018 - Central Tax dated 23 January 2018.
Key Takeaways
- Six filing dates in August 2026, all monthly. No quarterly return falls this month — the Jul–Sep quarter closes in October.
- Monthly filers: GSTR-1 on 11 August, GSTR-3B on 20 August, both for July 2026 supplies. The 20th is universal across states for monthly filers.
- QRMP filers: the IFF (13 August) and PMT-06 (25 August) are both back, because July is Month 1 of the new quarter. Neither existed in July.
- The IFF is optional and carries no late fee — but invoices you skip stay out of your buyer's GSTR-2B until 13 October.
- GSTR-7 and GSTR-8 share 10 August but not their late fees: ₹2,000 total cap with nil-month waiver versus ₹10,000 total cap. GSTR-5 is due the 13th, not the 20th.
- Composition dealers have nothing due in August. The AATO officer-review window runs 1–15 August.
- The e-way bill changes did not go live on 1 August — GSTN put them on hold by advisory dated 29 July 2026.
Frequently Asked Questions
What is the GSTR-3B due date for July 2026?
For monthly filers, GSTR-3B for the July 2026 tax period is due 20 August 2026, uniformly across all states. QRMP filers do not file a GSTR-3B in August — their quarterly GSTR-3B for July–September is due 22 or 24 October 2026 depending on state category. July's tax is deposited by challan via PMT-06 on 25 August instead.
Is the IFF compulsory for QRMP filers in August 2026?
No. The Invoice Furnishing Facility is optional. It is available for Months 1 and 2 of a quarter, capped at ₹50 lakh per month, and due by 13 August 2026 for July invoices. There is no late fee for skipping it — but any B2B invoice not uploaded will not reach your buyer's GSTR-2B until the quarterly GSTR-1 is filed on 13 October 2026.
Is there a PMT-06 due on 25 August 2026?
Yes. July is Month 1 of the July–September quarter, so QRMP filers deposit July's tax by 25 August 2026 using PMT-06 — either the fixed sum method (35% of the previous quarter's cash tax, pre-filled by the portal) or self-assessment. This differs from July, when no PMT-06 was due because June was Month 3 and settled in the quarterly GSTR-3B.
Is CMP-08 due in August 2026?
No. CMP-08 for the April–June quarter was due 18 July 2026; the next one, for July–September, is due 18 October 2026. Composition dealers have no GST filing obligation in August 2026.
Did the e-way bill Ship-To GSTIN requirement start on 1 August 2026?
No. GSTN issued an advisory dated 29 July 2026 keeping the proposed e-way bill enhancements — mandatory Ship-To GSTIN, voluntary e-way bill closure, and the related API changes — on hold until further notice. No production system change is required and no new go-live date has been announced.
Does Independence Day change any GST due date in August 2026?
No. Independence Day falls on Saturday 15 August 2026. GST due dates are fixed by notification and do not shift for bank holidays or weekends. The GST portal accepts filings on holidays; only bank-channel payment timing may be affected, so do not leave a cash-ledger deposit to the last working hour before a long weekend.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Have a specific question about the August filings or your QRMP obligations? Our GST experts can help → gstconsultancy.com