|
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 October 2021. |
GSTR-7 |
10-11-2021 |
|
2.
|
The due date for furnishing statement by e-commerce companies for the
Month of October 2021. |
GSTR-8 |
10-11-2021 |
|
3.
|
Return of outward supplies of taxable goods and/or services for the
Month of October 2021 - Monthly Return. Annual turnover of more than Rs.5 crore must file monthly or not opted
into the QRMP scheme, wherever eligible. |
GSTR -1 |
11-11-2021 |
|
4.
|
Return for Input Service Distributor. |
GSTR – 6 |
13-11-2021 |
|
5.
|
Summary of outward taxable supplies and tax payable by Non-Resident
taxable person & OIDAR. |
GSTR-5 & GSTR – 5A |
20-11-2021 |
|
6.
|
GSTR return for the month of October, 2021. |
GSTR 3B |
20-11-2021 |
|
S.No |
Compliances Calendar for ESI and PF Payments |
Forms/returns |
Due
Date |
|
1.
|
PF Payment for October 2021 |
ECR |
15-11-2021 |
|
2.
|
ESIC Payment for October 2021 |
ESI Challan |
15-11-2021 |
|
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
October, 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 |
|
07-11-2021 |
|
2.
|
Due date for issue of TDS Certificate for
tax deducted under section 194-IA in the month of September, 2021 |
|
14-11-2021 |
|
3.
|
Due date for issue of TDS Certificate for
tax deducted under section 194-IB in the month of September, 2021 |
|
14-11-2021 |
|
4.
|
Due date for issue of TDS Certificate for tax deducted under section
194M in the month of September, 2021 |
|
14-11-2021 |
|
5.
|
Quarterly TDS certificate (in respect of tax deducted for payments
other than salary) for the quarter ending September 30, 2021 |
|
15-11-2021 |
|
6.
|
Due date for furnishing of Form by an office of the Government where
TDS/TCS for the month of October, 2021 has been paid without the production
of a challan |
Form 24G |
15-11-2021 |
|
7.
|
Due date for furnishing statement by a stock exchange in respect of
transactions in which client codes been modified after registering in the
system for the month of October, 2021 |
Form no. 3BB |
15-11-2021 |
|
8.
|
Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IA in the month of
October, 2021 |
|
30-11-2021 |
|
9.
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IB in the
month of October, 2021 |
|
30-11-2021 |
|
10.
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section
194M in the month of October, 2021 |
|
30-11-2021 |
|
11.
|
Report in Form No. 3CEAA by a constituent entity of an international
group for the accounting year 2020-21 |
Form No. 3CEAA |
30-11-2021 |
|
12.
|
Statement of income distribution by Venture Capital Company or venture
capital fund in respect of income distributed during previous Year 2020-21
(Form No. 64) |
|
30-11-2021 |
|
13.
|
Statement to be furnished in Form No. 64D by Alternative Investment
Fund (AIF) to Principal CIT or CIT in respect of income distributed (during
previous year 2020-21) to units holders |
Form No. 64D |
30-11-2021 |
|
14.
|
Due date to exercise option of safe harbour rules for international
transaction by furnishing Form 3CEFA. |
Form 3CEFA |
30-11-2021 |
|
15.
|
Due date to exercise option of safe harbour rules for specified
domestic transaction by furnishing Form 3CEFB |
Form 3CEFB |
30-11-2021 |
|
16.
|
Due date for filing of statement of income distributed by business
trust to unit holders during the financial year 2020-21. This statement is
required to be filed electronically to Principal CIT or CIT in form No. 64A |
|
30-11-2021 |
|
17.
|
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 November 30, 2021). |
Form 9A |
30-11-2021 |
|
18.
|
Statement in Form no. 10 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 November 30, 2021). |
Form no. 10 |
30-11-2021 |
|
19.
|
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 has any international/specified domestic transaction]. |
|
30-11-2021 |
|
20.
|
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 November 30,
2021). |
|
30-11-2021 |
|
21.
|
Due date for claiming foreign tax credit, upload statement of foreign
income offered for tax for the previous year 2020-21 and of foreign tax
deducted or paid on such income in Form no. 67. (if due date of submission of
return of income is November 30, 2021). |
|
30-11-2021 |
|
22.
|
Due date for e-filing of report
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 November 30, 2021). |
in Form No. 3CEJ |
30-11-2021 |
|
23.
|
Report to be furnished in Form 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 |
30-11-2021 |
|
24.
|
Report to be furnished in Form 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 |
30-11-2021 |
|
25.
|
Intimation in Form II by Sovereign
Wealth Fund in respect of investment made in India for quarter ending June,
2021 The due date for intimation has been further
extended from September 30, 2021 to November 30, 2021 vide Circular no.
16/2021, dated 29-08-2021 |
Form II |
30-11-2021 |
|
26.
|
Quarterly statement in respect of foreign
remittances (to be furnished by authorized dealers) in Form No. 15CC for
quarter ending June, 2021 The due date for furnishing of statement in
Form no. 15CC has been extended from August 31, 2021 to November 30, 2021
vide Circular No.16 of 2021, dated 29-8-2021 |
Form No. 15CC |
30-11-2021 |
|
27.
|
Upload the declarations received from
recipients in Form No. 15G/15H during the quarter ending June, 2021 The due date for uploading declarations has
been further extended from August 31, 2021 to November 30, 2021 vide Circular
no. 16/2021, dated 29-08-2021 |
Form No. 15G/15H |
30-11-2021 |
|
28.
|
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 |
|
- |
|
29.
|
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 |
|
- |
|
S.No |
Compliances
Calendar for LODR/SEBI |
Forms/returns |
Due
Date |
|
1.
|
Financial Results alongwith Limited review report/Auditor’s report -
Regulation 33 (3) |
|
14-11-2021 |
|
2.
|
Statement of deviation(s) or variation(s) - Regulation 32 (1) |
|
14-11-2021 |
|
3.
|
Disclosures of related party transactions under Regulation 23 (9) |
|
30 days from the date of publication of its
standalone and consolidated financial results |
|
S.No |
Compliance
Calendar for Companies Act, 2013 |
Forms/returns |
Due
Date |
|
1.
|
Reconciliation of Share Capital Audit Report (Half-yearly). |
e-form PAS 6 |
29-11-2021 |
|
2.
|
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
30/11/2021 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. |
|
30-11-2021 |
|
3.
|
Conducting the Annual General Meeting (AGM) of a Company. |
- |
30-11-2021 |
|
4.
|
Filing of Statement of Account & Solvency (LLP Form 8)
with the ROC for the Financial year 2020-21 by all Limited Liability
Partnership(s). MCA vide Circular dated 26th October, 2021
has extended the timeline for filing Form 8 for the Financial Year 2020-21
without paying additional fees upto 30th December, 2021. |
LLP Form 8 |
30-12-2021 |
|
5.
|
MCA vide Circular dated 29th October, 2021 has extended the
timeline for filing Forms AOC-4, AOC-4 CFS, AOC-4 AOC-4 XBRL (Filing of
Financial Statements) and MGT-7/ 7A (Filing of Annual Return) for the Financial
Year 2020-21 without paying additional fees upto 31st December, 2021. |
|
31-12-2021 |
|
6.
|
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 |
- |
|
|
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 |
- |
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