In this guide
Several important tax, compliance and consumer-related deadlines ended on 31 July 2026. As a result, taxpayers, businesses and individuals must understand what changed from 1 August 2026 and which proposed changes have been postponed.
The major developments relate to Income Tax Return filing, GST compliance, commercial LPG prices, Tatkal railway bookings and EPFO claim settlement.
| Area | Position from 1 August 2026 |
|---|---|
| Salary ITR filing | ITR-1 and ITR-2 become belated returns |
| Business ITR filing | Eligible non-audit cases can file by 31 August 2026 |
| E-Way Bill changes | Proposed enhancements kept on hold |
| AATO amendment | Taxpayer amendment window closed |
| GSTAT appeals | Extended deadline ended on 31 July 2026 for specified cases |
| Commercial LPG | Revised prices effective from 1 August 2026 |
| EPFO claims | Eligible auto-settlement claims processed within three days |
ITR Filing Deadline for AY 2026-27
The original due date for eligible salary-class individuals filing ITR-1 or ITR-2 for Assessment Year 2026-27 was 31 July 2026. Therefore, a return filed by such taxpayers from 1 August 2026 will generally be treated as a belated return under Section 139(4).
A late filing fee under Section 234F may apply as follows:
- Up to ₹1,000 where total income does not exceed ₹5 lakh;
- ₹5,000 where total income exceeds ₹5 lakh; and
- Nil in an eligible case where income does not exceed the basic exemption limit and no other mandatory filing condition applies.
Taxpayers should not delay filing merely because no tax is payable. A rebate or TDS refund does not automatically remove the requirement to file an ITR.
For professional assistance, visit TaxClear ITR Filing Services:
Business ITR Due Date Is 31 August 2026 in Eligible Cases
Eligible non-corporate taxpayers having business or professional income, whose accounts are not required to be audited, can file the applicable return by 31 August 2026. This category generally covers applicable ITR-3 and ITR-4 cases, subject to the taxpayer satisfying the prescribed conditions.
Therefore, 1 August 2026 does not automatically make every business return belated. The correct due date must be identified according to the taxpayer category, income source and audit requirement.
Tatkal Railway Booking Rules
The verified Tatkal booking framework includes Aadhaar-based authentication and OTP verification for online Tatkal ticket booking. The purpose is to reduce fraudulent accounts, automated bookings and misuse by unauthorised agents while improving ticket availability for genuine passengers.
Aadhaar-authenticated IRCTC users can access Tatkal and Premium Tatkal booking facilities. Existing rules also restrict authorised agents from booking tickets during the initial booking period, giving individual users an opportunity to book directly.
However, passengers should not assume that Aadhaar, PAN or another identity document creates a separate guaranteed priority category for booking tickets for themselves or family members. Ticket availability remains subject to the applicable IRCTC system and Tatkal rules.
Commercial LPG Prices Revised From 1 August 2026
Commercial LPG cylinder prices were revised with effect from 1 August 2026. The price of a 19 kg Indane commercial cylinder decreased in the four major metro cities compared with the prices applicable on 1 July 2026.
| City | Price on 1 July 2026 | Price on 1 August 2026 | Reduction |
|---|---|---|---|
| Delhi | ₹2,930.00 | ₹2,738.00 | ₹192.00 |
| Kolkata | ₹3,081.50 | ₹2,872.50 | ₹209.00 |
| Mumbai | ₹2,885.50 | ₹2,691.50 | ₹194.00 |
| Chennai | ₹3,106.00 | ₹2,906.00 | ₹200.00 |
Commercial LPG pricing is market-linked and can change according to international benchmarks and associated costs. Domestic LPG prices should be checked separately because a revision in commercial cylinder prices does not automatically mean that household cylinder prices have also changed.
Changes in natural gas prices may also affect CNG and PNG pricing, but the practical retail impact depends on the relevant city gas distribution company. The domestic natural gas price notified for August 2026 was updated for the period from 1 August to 31 August 2026.
Proposed E-Way Bill Changes Put on Hold
GSTN had proposed certain E-Way Bill system enhancements for implementation from 1 August 2026. These included:
- Mandatory capture of the Ship To GSTIN in Bill-To/Ship-To transactions; and
- A voluntary E-Way Bill closure facility after delivery of goods.
However, GSTN subsequently kept these proposed enhancements on hold until further notice. Therefore, businesses are not required to implement the proposed production-system changes from 1 August 2026 and may continue generating E-Way Bills under the existing process.
For GST return filing, reconciliation and compliance assistance, visit TaxClear GST Services:
AATO Amendment Window Closed on 31 July 2026
The GST Portal provided taxpayers with a window from 1 July to 31 July 2026 to amend their Aggregate Annual Turnover, or AATO, for Financial Year 2025-26.
From 1 August 2026, the taxpayer amendment window is closed. Jurisdictional tax officers can review the amended AATO information from 1 August to 15 August 2026. Businesses that submitted an amendment should retain supporting turnover reconciliations and ensure consistency with their GST returns and books of account.
GST Appellate Tribunal Deadline
The extended deadline for filing specified appeals or applications before the GST Appellate Tribunal ended on 31 July 2026.
This deadline applied to specified cases where the appealable order had been communicated before 1 May 2026. Appeals relating to orders communicated on or after 1 May 2026 are governed by the regular three-month period prescribed under Section 112.
EPFO Auto-Settlement Update
Eligible EPFO advance claims of up to ₹5 lakh may be processed through the auto-settlement system within three days. The facility covers specified advances, including eligible claims for illness, education, marriage and housing.
The three-day period is an auto-processing timeline. It should not be interpreted as an automatic entitlement to interest merely because a claim remains pending beyond three days.
For PF withdrawal, transfer and claim-tracking assistance, visit:
Frequently Asked Questions
What happens if ITR-1 or ITR-2 is filed after 31 July 2026?
The return will generally be treated as a belated return under Section 139(4), and a late filing fee under Section 234F may apply.
Is 31 August 2026 the due date for every business taxpayer?
No. It applies to specified eligible non-audit business and professional cases. The due date depends on the taxpayer category and audit requirement.
Are the new E-Way Bill changes applicable from 1 August 2026?
No. GSTN has kept the proposed Ship To GSTIN and E-Way Bill closure enhancements on hold until further notice.
Can AATO be edited after 31 July 2026?
The special taxpayer amendment window for FY 2025-26 was available only up to 31 July 2026. Tax-officer review is scheduled from 1 August to 15 August 2026.
Did domestic LPG prices also change on 1 August 2026?
The confirmed 1 August revision discussed above relates to 19 kg commercial LPG cylinders. Domestic and commercial LPG prices must be checked separately.
Does EPFO pay interest if a claim is not settled within three days?
The verified update provides three-day processing for eligible auto-settlement claims. It does not establish an automatic interest payment merely because processing takes longer.
