Statutory Compliance Calendar August, 2021

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	DETAILS
7-Aug-21	TDS/TCS Liability Deposit	Jul-21	Due date of depositing TDS/TCS liabilities for previous month.
7-Aug-21	TDS/TCS Liability Deposit	Jul-21	Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H
10-Aug-21	GSTR-7-TDS Return under GST	Jul-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-Aug-21	GSTR-8-TCS Return under GST	Jul-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-Aug-21	GSTR-1	July, 2021	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-Aug-21	Details of outward supply- IFF	July, 2021	Invoice furnishing facility for July, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
13-Aug-21	GSTR-6	July, 2021	Due Date for filing return by Input Service Distributors.
14-Aug-21	TDS Certificate	July, 2021	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021
15-Aug-21	Providend Fund / ESI	Jul-21	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Aug-21	TDS Certificate	Q1 FY 2021-22	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
15-Aug-21	Furnishing Form 24G	Jul-21	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan
20-Aug-21	GSTR-3B	Jul-21	Due Date for filling GSTR - 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
20-Aug-21	GSTR-5	Jul-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Aug-21	GSTR-5A	Jul-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
22-Aug-21	GSTR-3B-X State	July, 2021	Due Date for filling GSTR - 3B return for the month of July, 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-Aug-21	GSTR-3B-Y State	July, 2021	Due Date for filling GSTR - 3B return for the month of July, 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-Aug-21	GST Challan payment if no sufficient ITC available	July, 2021	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-Aug-21	TDS Challan cum statement	Jul-21	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of July, 2021
31-Aug-21	Payment of tax under vivad se vishwas scheme		Vivad se Vishwas Scheme - Settling tax disputes between individuals and the income tax department. Payment under this scheme last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June, 2021 to 31st August, 2021without additional charge (vide Circular no. 12/2021, dated 25-06-2021)
31-Aug-21	Filing of declaration in Form 15G/15H	Q1 FY 2021-22	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 extended from July 15, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021
01-04-2021 onwards	Registration on Udyam Portal	1st April, 2021 onwards	MSMEs registrated prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
31-Aug-21	GST return for pending Period-Amensty Scheme	July, 2017 to April, 2021	Filing of Pending GST return with reduced penalty under Amensty Scheme
31-Aug-21	All forms  forms that are to be filed between the period of 1st April 2021 and 31st July 2021	FY 2020-21	MCA issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021.