Compliance Calendar for the Month of December 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 November 2021.	GSTR-7	10-12-2021
2.	The due date for furnishing statement by e-commerce companies for the Month of November 2021.	GSTR-8	10-12-2021
3.	Return of outward supplies of taxable goods and/or services for the Month of November 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	11-12-2021
4.	Return for Input Service Distributor.	GSTR – 6	13-12-2021
5.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-12-2021
6.	GSTR return for the month of November, 2021. For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.	GSTR 3B	20-12-2021
7.	GST Annual Return & Reconciliation Statement for the FY 2020-21.	GSTR-9 & GSTR-9C	31-12-2021
S.No	Compliances Calendar for ESI and PF Payments	Forms/returns	Due Date
1.	PF Payment for November 2021	ECR	15-12-2021
2.	ESIC Payment for November 2021	ESI Challan	15-12-2021
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 November, 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.		07-12-2021
2.	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan.		15-12-2021
3.	Third instalment of advance tax for the assessment year 2022-23.		15-12-2021
4.	Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194M in the month of October, 2021.		15-12-2021
5.	Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2021.		15-12-2021
6.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB, Section 194M and Section 194-IA in the month of November, 2021.		30-12-2021
7.	Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2020 to December 31, 2020) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.		30-12-2021
8.	Return of income for the assessment year 2021-22 for all assessee other than (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 or (d) an assessee who is required to furnish a report under section 92E. The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 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 September 30, 2021 to December 31, 2021 vide Circular no. 17/2021, dated 09-09-2021.		31-12-2021
9.	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 October 15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
10.	Furnishing of Equalisation Levy statement for the Financial Year 2020-21. The due date for furnishing of Equalisation Levy statement has been extended from June 30, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021. The due date for furnishing of Equalisation Levy statement has been extended from July 31, 2021 to August 31, 2021 vide Circular no. 15/2021, dated 03-08-2021. The due date for furnishing of Equalisation Levy statement has been further extended from August 31, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
11.	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021. The due date for uploading declarations has been further extended from October 15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
12.	Intimation in Form 10BBB 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.		31-12-2021
13.	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 29-08-2021.		31-12-2021
14.	Intimation (required to be made on or before 30-11-2021) by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India in Form 3CEAC. The due date for such intimation has been extended to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
15.	Report by a parent entity or an alternative reporting entity or any other constituent entity, resident in India, which is required to be furnished on or before 30-11-2021, in Form no. 3CEAD. The due date forfurnishing report has been extended to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
16.	Intimation on behalf of an international group, which is required to be made on or before 30-11-2021, in Form no. 3CEAE. The due date for such intimation has been extended to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021.		31-12-2021
17.	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		31-01-2022
18.	Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) The due date for furnishing of return of income for Assessment Year 2021-22 has been further extended from December 31, 2021 to February 28, 2022 vide Circular no. 17/2021, dated 09-09-2021.		28-02-2022
19.	Filing of belated/revised return of income for the assessment year 2021-22 for all assessee (provided assessment has not been completed before December 31, 2021). The due date for filing of belated/revised return of income for the assessment year 2021-22 has been further extended from January 31, 2022 to March 31, 2022 vide Circular no. 17/2021, dated 09-09-2021.		31-03-2022
S.No	Compliances Calendar for LODR/SEBI	Forms/returns	Due Date
1.	Disclosures of related party transactions under Regulation 23 (9).		30 days from the date of publication of its standalone and consolidated financial results
2.	Listed companies shall disseminate the requirement of the holders of physical securities of all listed companies to furnish valid PAN, KYC details  and  Nomination, on  their  respective  websites.  Listed  companies shall  also directly  intimate its  securities holders  about  folios  which  are  incomplete. SEBI Circular dated 03-11-2021 and this  circular  shall  come  into effect from January  01,  2022.		-
S.No	Compliance Calendar for Companies Act, 2013	Forms/returns	Due Date
1.	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
2.	Conducting the Annual General Meeting (AGM) of a Company.	-	30-11-2021
3.	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
4.	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
5.	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	-