Compliance Calendar for the Month of October 2021

 

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