Statutory Compliance Calendar December, 2021

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Dec-21	TDS/TCS Liability Deposit	Nov-21	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Dec-21	GSTR-7	Nov-21	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
10-Dec-21	GSTR-8	Nov-21	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
11-Dec-21	GSTR-1	Nov-21	"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP"
13-Dec-21	GSTR-1 under IFF	Nov-21	Invoice furnishing facility for November, 2021 is available for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
13-Dec-21	GSTR-6	Nov-21	Due Date for filing return by Input Service Distributors.
14-Dec-21	ADT-1	FY 2021-22	ADT-1 is an intimation to RoC about appointment of auditor and same should be filed within 15 days from date of conclusion of Annual General Meeting. Due date of holding AGM for F.Y. 2020-21 has been extended upto 30.11.2021
15-Dec-21	TDS Certificate	Oct-21	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021
15-Dec-21	Providend Fund / ESI	Nov-21	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Dec-21	Form 24G	Nov-21	Due date of 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-Dec-21	Advance Tax-3rd Instalment	FY 2021-22	Due date for payment of 3rd Instalment of Advance Tax for FY 2021-22
20-Dec-21	GSTR-3B	Nov-21	Due Date for filling GSTR - 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
20-Dec-21	GSTR-5	Nov-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Dec-21	GSTR-5A	Nov-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
22-Dec-21	GSTR-3B-X State	Nov-21	Due Date for filling GSTR - 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
24-Dec-21	GSTR-3B-Y State	Nov-21	Due Date for filling GSTR - 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
25-Dec-21	GST Challan payment	Nov-21	GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
30-Dec-21	AOC-4	FY 2021-22	AOC-4 is filed for filing Financial statements and other documents with RoC and same must be filed within 30 days from date of conclusion of Annual General Meeting.
30-Dec-21	Form 8	FY 2021-22	Form-8 is filed by every LLP to inform RoC about Financial Statement of LLP.
30-Dec-21	TDS Challan cum Statement	Nov-21	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of November, 2021
31-Dec-21	GSTR-9	FY 2021-22	GSTR-9 is Annual Return applicable for registered person with aggregate turnover exceeding INR 2 Crores during the F.Y. 2020-21. However, registered person with aggregate turnober upto INR 2 Crores have option to file GSTR-9.
31-Dec-21	GSTR-9C	FY 2021-22	GSTR-9C is reconciliation statement applicable for registered person with aggregate turnover exceeding INR 5 Crores during the F.Y. 2020-21
31-Dec-21	Income Tax Return	FY 2020-21	"Return of income for the assessment year 2021-22 for all assesse other than (a) corporate-assesse or (b) non-corporate assesse (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 assesse who is required to furnish a report under section 92E.
31-Dec-21	Income Tax Return	FY 2020-21	"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)
31-Dec-21	Equalisation Levy Statement	FY 2020-21	"Furnishing of Equalisation Levy statement for the Financial Year 2020-21"
31-Dec-21	Form 15G/15H	July- September 2021	"A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021

Statutory Compliance Calendar November, 2021

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Nov-21	TDS/TCS Liability Deposit	Oct-21	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Nov-21	GSTR-7-TDS return Under GST	Oct-21	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
10-Nov-21	GSTR-8-TDS return Under GST	Oct-21	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
11-Nov-21	GSTR-1	Oct-21	"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP"
13-Nov-21	GSTR-1	Oct-21	Invoice furnishing facility for October, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP.
13-Nov-21	GSTR-6	Oct-21	Due Date for filing return by Input Service Distributors.
14-Nov-21	TDS Certificate	Sep-21	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of September 2021
15-Nov-21	TDS Certificate	July- September 2021	Due date of TDS Certificate in case of Tax deducted in case of other than salary for the quarter ending September 2021
15-Nov-21	Providend Fund / ESI	Oct-21	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Nov-21	Form 3BB by Stock Exchange	Oct-21	Form 3BB is the monthly statement to be furnished 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
15-Nov-21	Furnishing Form 24G	Oct-21	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2021 has been paid without the production of a challan
20-Nov-21	GSTR-3B	Oct-21	Due Date for filling GSTR - 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
20-Nov-21	GSTR-5	Oct-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Nov-21	GSTR-5A	Oct-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month
22-Nov-21	GSTR-3B-X State**	Oct-21	Due Date for filling GSTR - 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
24-Nov-21	GSTR-3B-Y State**	Oct-21	Due Date for filling GSTR - 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
25-Nov-21	GST Challan payment if no sufficient ITC available	Oct-21	GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
29-Nov-21	PAS-6	April-September 2021	Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.
30-Nov-21	Form- 64A	FY 2020-21	Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21
30-Nov-21	Form- 64D	FY 2020-21	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
30-Nov-21	Submit copy of Audited Accounts, in case of any International/specified transaction,  to the Secretary, Department of Scientific and Industrial Research	FY 2020-21	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)
30-Nov-21	GST Amensty Scheme	July 2017 to April, 2021	One time option is provided to file pending GST returns with reduced late fee for the period of July, 2017 to April, 2021.