|
S.No |
Particulars
of Compliance |
Forms/returns |
Due
Date |
|
|
Compliances
Calendar for GST |
|
|
|
1.
|
Due date for filing GSTR-7 to be filed by the person who is required to
deduct TDS under GST for the month of September 2021. |
GSTR-7 |
10-10-2021 |
|
2.
|
The due date for furnishing statement by e-commerce companies for the
Month of September 2021. |
GSTR-8 |
10-10-2021 |
|
3.
|
Return of outward supplies of taxable goods and/or services for the
Month of September 2021 Monthly Return. |
GSTR -1 |
11-10-2021 |
|
4.
|
Return for Input Service Distributor. |
GSTR – 6 |
13-10-2021 |
|
5.
|
Return of outward supplies of taxable goods and/or services for the Quarterly
ending September 2021 Quarterly Return. [For Taxpayer who is opting for
QRMP Scheme having Turnover up to 5 crores] |
GSTR -1 |
13-10-2021 |
|
6.
|
Due date for filing CMP 08 by Composition Dealer for the quarterly
return ending September, 2021. |
CMP-08 |
18-10-2021 |
|
7.
|
Summary of outward taxable supplies and tax payable by Non-Resident
taxable person & OIDAR. |
GSTR-5 & GSTR – 5A |
20-10-2021 |
|
8.
|
GSTR return for the month of September, 2021. |
GSTR 3B |
20-10-2021 |
|
9.
|
Form GSTR3B for the Quarter ending September 2021 |
Form GSTR3B |
22 & 24-10-2021 |
|
S.No |
Compliances Calendar for ESI and PF Payments |
Forms/returns |
Due
Date |
|
1.
|
PF Payment for September 2021 |
ECR |
15-10-2021 |
|
2.
|
ESIC Payment for September 2021 |
ESI Challan |
15-10-2021 |
|
S.No |
Compliances Calendar for Income Tax Act |
Forms/returns |
Due
Date |
|
1.
|
Due date for deposit of tax deducted/collected for the month of
September, 2021. 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 |
|
07-10-2021 |
|
2.
|
Due date for deposit of TDS for the period July 2021 to September 2021
when Assessing Officer has permitted quarterly deposit of TDS under section
192, 194A, 194D or 194H |
|
07-10-2021 |
|
3.
|
Due date for furnishing of Form by an office of the Government where
TDS/TCS for the month of September, 2021 has been paid without the production
of a challan. |
Form 24G |
15-10-2021 |
|
4.
|
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of August, 2021 |
|
15-10-2021 |
|
5.
|
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of August, 2021 |
|
15-10-2021 |
|
6.
|
Due date for issue of TDS Certificate for tax deducted under section
194M in the month of August, 2021 |
|
15-10-2021 |
|
7.
|
Quarterly statement in respect of foreign remittances (to be furnished
by authorized dealers) in Form No. 15CC for quarter ending September, 2021 The due date for furnishing of quarterly statement of foreign
remittances for Quarter ending September, 2021 has been extended from
October15, 2021 to December31, 2021 vide Circular no. 16/2021, dated
29-08-2021 |
Form no. 15CC |
15-10-2021 |
|
8.
|
Quarterly statement of TCS deposited for the quarter ending September
30, 2021 |
|
15-10-2021 |
|
9.
|
Upload declarations received from recipients in Form during the quarter
ending September, 2021 The due date for uploading declarations has been further extended from
October15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated
29-08-2021. |
Form No. 15G/15H |
15-10-2021 |
|
10.
|
Due date for furnishing statement in Form by a stock exchange in
respect of transactions in which client codes been modified after registering
in the system for the month of September, 2021. |
Form No. 3BB |
15-10-2021 |
|
11.
|
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of September, 2021. |
|
30-10-2021 |
|
12.
|
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IB in the month of September, 2021. |
|
30-10-2021 |
|
13.
|
Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194M in the month of
September, 2021. |
|
30-10-2021 |
|
14.
|
Quarterly TCS certificate (in respect of tax collected by any person)
for the quarter ending September 30, 2021. |
|
30-10-2021 |
|
15.
|
Intimation by a designated constituent entity, resident in India, of an
international group for the accounting year 2020-21. |
Form No. 3 CEAB |
31-10-2021 |
|
16.
|
Quarterly statement of TDS deposited for the quarter ending September
30, 2021 |
|
31-10-2021 |
|
17.
|
Due date for furnishing of Annual audited accounts for each approved
programmes under section 35 (2AA) |
|
31-10-2021 |
|
18.
|
Quarterly return of non-deduction of tax at source by a banking company
from interest on time deposit in respect of the quarter ending September 30,
2021 |
|
31-10-2021 |
|
19.
|
Copies of declaration received in Form during April 1, 2021 to
September 30, 2021 to the concerned Director/Joint Director. |
Form No. 60 |
31-10-2021 |
|
20.
|
Due date for filing of return of income for the assessment year 2021-22
if the assessee (not having any international or specified domestic
transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose
books of account are required to be audited) or (c)partner of a firm whose
accounts are required to be audited or the spouse of such partner if the
provisions of section 5A applies The due date for furnishing of return of income for Assessment Year
2021-22 has been extended from October 31, 2021 to November 30, 2021 vide
Circular no. 9/2021, dated 20-05-2021 The due date for furnishing of return of income for Assessment Year
2021-22 has been further extended from November 30, 2021 to February 28, 2022
vide Circular no. 17/2021, dated 09-09-2021 |
|
- |
|
21.
|
Audit report under section 44AB for the assessment year 2021-22 in the
case of an assessee who is also required to submit a report pertaining to
international or specified domestic transactions under section 92E The due date for furnishing of audit report for Assessment Year 2021-22
has been extended from October 31, 2021 to November 30, 2021 vide Circular
no. 9/2021, dated 20-05-2021 The due date for furnishing of audit report for Assessment Year 2021-22
has been further extended from November 30, 2021 to January 31, 2022 vide
Circular no. 17/2021, dated 09-09-2021 |
|
31-10-2021 |
|
22.
|
Report to be furnished in respect of international transaction and
specified domestic transaction. The due date for furnishing of report has been extended from October
31, 2021 to November 30, 2021 vide Circular no. 9/2021, dated 20-05-2021 |
Form 3CEB |
31-10-2021 |
|
23.
|
Due date for e-filing of report (in Form No. 3CEJ) by an eligible
investment fund in respect of arm's length price of the remuneration paid to
the fund manager (if the assessee is required to submit return of income on
October 31, 2021). |
Form 3CEJ |
31-10-2021 |
|
24.
|
Statement by scientific research association, university, college or
other association or Indian scientific research company as required by rules
5D, 5E and 5F (if due date of submission of return of income is October 31,
2021). |
|
31-10-2021 |
|
25.
|
Application in Form 9A for exercising the option available under
Explanation to section 11(1) 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, 2021). |
|
31-10-2021 |
|
26.
|
Statement to be furnished to accumulate income for future application
under section 10(21) or section 11(1) (if the assessee is required to submit
return of income on October 31, 2021). |
Form No. 10 |
31-10-2021 |
|
27.
|
Due date for claiming foreign tax credit, upload statement of foreign
income offered for tax for the previous year 2019-20 and of foreign tax
deducted or paid on such income. (if due date of submission of return of
income is October 31, 2021). |
Form no. 67 |
31-10-2021 |
|
28.
|
Submit copy of audit of accounts to the Secretary, Department of
Scientific and Industrial Research in case company is eligible for weighted
deduction under section 35(2AB) [if company does not have any
international/specified domestic transaction] |
|
31-10-2021 |
|
29.
|
Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 with
additional charge |
|
31-10-2021 |
|
30.
|
Intimation by a pension fund in respect of each investment made in
India for quarter ending September, 2021 The due date for intimation has been extended from October 31, 2021 to
December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021 |
Form 10BBB |
31-10-2021 |
|
31.
|
Intimation in Form II by Sovereign Wealth Fund in respect of investment
made in India for quarter ending September, 2021 The due date for intimation has been extended from October 31, 2021 to
December 31, 2021 vide Circular no. 16/2021, dated 29-08-20 |
|
31-10-2021 |
|
S.No |
Compliances
Calendar for LODR/SEBI |
Forms/returns |
Due
Date |
|
1.
|
Corporate Governance Report under Regulation 27(2) |
- |
21-10-2021 |
|
2.
|
Shareholding Pattern under Regulation 31(b) |
- |
21-10-2021 |
|
3.
|
Statement of Grievance Redressal Mechanism Regulation 13(3) |
- |
21-10-2021 |
|
4.
|
Reconciliation of share capital audit Report (SEBI- DP Reg.) |
- |
30-10-2021 |
|
5.
|
Disclosures of related party transactions under Regulation 23 (9) |
|
30 days from the date of publication of its
standalone and consolidated financial results |
|
WS.No |
Compliance
Calendar for Companies Act, 2013 |
Forms/returns |
Due
Date |
|
1.
|
Filing of Statement of Account & Solvency (LLP Form 8)
with the ROC for the Financial year 2020-21 by all Limited Liability
Partnership(s). |
LLP Form 8 |
30-10-2021 |
|
2.
|
All companies, who get supplies of goods or services from
micro and small enterprises and whose payments to micro and small enterprise
suppliers exceed 45 days from the date of acceptance or the date of deemed
acceptance of the goods or services as per the provisions of section 9 of the
Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall
submit a return to the ROC in the
interval of half yearly return. |
MSME Form I |
31-10-2021 |
|
3.
|
Timeline for submission of cost audit report by the Cost
Auditor to the Board of Directors of the Company. The timeline for submission of cost audit report by the Cost
Auditor to the Board of Directors of the Company has been extended to
31/10/2021 from 27/09/2021 and therefore, Form CRA-4 shall be filed within 30
days from the receipt of such cost audit report by the Company. |
|
31-10-2021 |
|
4.
|
Annual General Meeting & Annual
Compliances (for companies having approved its financial statements for the
year 2020-21) |
|
|
|
|
Filing of form within 30 days from the date of passing of
Board Resolution for approval of financial statements and the Board’s report.
(Not applicable for a Private Company and Specified IFSC
Public Company) |
Form MGT 14 |
- |
|
|
Conducting the Annual General Meeting (AGM) of a Company. |
- |
30-11-2021 |
|
|
Filing of Form for Appointment/Reappointment of auditor or
auditors’ firm with the Registrar of Companies within 15 days of AGM. |
Form ADT-1 |
- |
|
|
Filing of Financial Statements with the Registrar of Companies
within 30 days of AGM. |
Form AOC-4 /AOC 4 - XBRL |
- |
|
|
Filing Report on AGM within 30 days of AGM. (Applicable
only for Listed Public Company) |
Form MGT-15 |
- |
|
|
Filing of Annual Return with the Registrar of Companies within
60 days of AGM. |
Form MGT-7 |
- |
|
5.
|
Reconciliation of Share Capital Audit Report (Half-yearly). |
e-form PAS 6 |
29-11-2021 |
