August Compliance Calendar for Non Profits

Your month at a glance:

7 August: Deposit TDS deducted in July
11 August: File GSTR-1 (monthly scheme)
13 August: File GSTR-1 (QRMP scheme)
15 August: Deposit EPF and ESI contributions
20 August: File GSTR-3B (monthly scheme)
22 August: File GSTR-3B (QRMP—Category X states)
24 August: File GSTR-3B (QRMP—Category Y states)
31 August: File Form 9A/10

Quick glossary

For folks newer to compliance:

• TDS (Tax Deducted at Source) — When your organisation makes payments such as salary, professional fees, interest or rent above prescribed limits, it deducts tax before paying the recipient and deposits that amount with the government.
• GSTR-1 — A GST return listing the sales or outward supplies made during a particular period. It reports invoice details but does not involve tax payment.
• GSTR-3B — A summary GST return used to report sales, eligible input tax credit and tax liability. Any net GST payable is deposited while filing this return.
• QRMP (Quarterly Return Monthly Payment) — A GST scheme for eligible smaller taxpayers. GST is paid every month, while GSTR-1 and GSTR-3B are filed quarterly.
• IFF (Invoice Furnishing Facility) — An optional facility through which QRMP taxpayers upload selected B2B invoices during the first two months of a quarter. This allows customers to claim input tax credit without waiting for the quarterly GSTR-1.
• Category X and Category Y States — A geographical division of states and union territories used to stagger QRMP GSTR-3B deadlines. Category X generally files by the 22nd and Category Y by the 24th after the quarter ends.
• EPF (Employees’ Provident Fund) — A retirement savings scheme under which both employer and employee contribute a prescribed percentage of eligible salary. It generally applies to covered establishments employing 20 or more people.
• ESI (Employees’ State Insurance) — A health and social-security scheme covering eligible employees earning up to the prescribed wage limit, generally ₹21,000 per month. The employee-count threshold is commonly 10, but coverage can vary by establishment and state.
• Form 9A — A form used by charitable or religious organisations when they cannot apply the required portion of their income during the year because the income was not received or for another permitted reason.
• Form 10 — A form used by charitable or religious organisations to set aside income for a specific future purpose instead of spending it during the current year.
• Q1 TDS Return — A quarterly statement reporting all TDS deducted during April–June. Form 24Q covers salary payments, Form 26Q covers most resident non-salary payments and Form 27Q covers payments to non-residents.