Statutory and Tax Compliance Calendar for November 2021 & Onwards
Hope you all are safe. Due to COVID 19, many due dates were extended by Government. We have tried to compile updates till 30th October 2021 and Please
note List of Compliance may not be an exhaustive list of Compliances.
Income Tax Act Compliance Calendar :-
·
07/11/2021
a.
Due date for deposit of Tax
deducted/collected (TDS/TCS) 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
b. Due date for deposit of Equalization Levy for the month of October 2021.
• 14/11/2021
a.
Due date for issue of TDS
Certificate in Form 16B for
tax deducted under section 194‐IA
(TDS on Immovable property), for the month of September 2021.
b.
Due date for issue of TDS
Certificate in Form 16C for
tax deducted under section 194‐IB
(TDS on Certain Rent payment) for the month of September 2021.
c.
Due date for issue of TDS
Certificate in Form 16D for
tax deducted under section 194‐M (TDS on
payment to the resident contractor or resident professional) for the month
of September 2021.
·
15/11/2021
a.
Quarterly TDS certificate in Form 16A (in respect of tax deducted
for payments other than salary) for the quarter
ending September 30, 2021.
b.
Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions
in which client codes have been modified after registering in the system for the
month of October 2021.
c.
Due date for 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.
• 30/11/2021
a.
Due date for furnishing of challan-cum-statement in Form
No. 26QB in
respect of tax deducted under
section 194-IA (TDS on Immovable
property) for the month of October 2021.
b.
Due date for furnishing of challan-cum-statement in Form No. 26QC in respect
of tax deducted under section
194-IB (TDS on Certain Rent payment) for the month
of October 2021.
c.
Due date for furnishing of challan-cum-statement in Form No. 26QD
in respect of tax deducted
under section 194-M (TDS on payment to the resident contractor or resident professional) for the month
of October 2021.
d.
Uploading of
the declarations received from recipients in Form No. 15G/15H during the quarter ending
30th June 2021 (original date was 15th July)
e.
Report in Form No. 3CEAA by a constituent entity
of an international group for the accounting year 2020-21.
f.
Statement of income distribution
by Venture Capital Company or venture capital fund in respect of income distributed during the previous Year 2020-21
(Form No. 64).
g.
Due date for filing of a statement
of income distributed by business trust to unitholders during the financial year 2020-21. This statement is required to be filed electronically to Principal CIT or CIT in
form
No. 64A.
h. Intimation in Form 10BBB by a pension fund in respect of each investment made in India for the quarter ending June 2021 - due date has been further extended from September 30, 2021, to 30 November 2021 vide Circular no. 16/2021, dated 29-08-2021.
i.
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in
India for the quarter ending June 2021 - due date for intimation has been further
extended from September
30, 2021, vide Circular no. 16/2021, dated 29-08-2021.
j.
Quarterly statement in respect of
foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter
ending June 2021- due date has been extended from August 31, 2021, vide Circular No.16 of
2021, dated 29-8-2021.
k.
Statement to be furnished in Form No. 64D by Alternative Investment
Fund (AIF) to Principal CIT or CIT in respect of income distributed (during the previous year 2020-21) to unitholders.
·
The due date for linking PAN with Aadhar
extended to 31st March 2022
The date for making
investment/construction/purchase for claiming rollover benefit/deduction in respect of capital gains under sections 54
to 54GB of the IT Act has also been extended to 30th September
2021. Therefore, the investment/ construction/ purchase made up to 30.09.21
shall be eligible for claiming deduction
from capital gain arising during FY 2020-21.
• Other clarification (Note) – Circular No.16/2021, Dated 29th Aug 2021
 |
2. The due date of re‐registration of Trust/Society/Institutions/ Research
Associations etc. u/s 80G/12AB/10(23C), 35(1) has been extended to 31st March 2022
3.
Uploading of the declarations received
from recipients in Form No. 15G/15H
during the quarter ending 30th September 2021 may be uploaded on
or before 31st December 2021 (the original date
was 30th Sep)
4. The Quarterly Statement in Form No. 15CC
to be furnished by an authorized dealer in respect of remittances made for the quarter ending 30.09.2021, maybe furnished on or before 31st December 2021
c)
31st
January 2022 -
Audit Report for Transfer
Pricing cases (Sec 92E) - (original due date was 31st Oct)
d)
15th
February 2022 -
Income Tax Return - Businesses (Requiring Audit) - (original due date was 31st Oct)
e)
28th
February 2022-
Return of the assessee is required to furnish a report of transfer pricing
(TP) Audit (Sec 92E)
- (original
due date was 30th Nov)
f) 31st Mar 2022 - Belated or Revised Return (Extended from 31st December 2021)
Although the due dates for filing
the Income Tax Return for AY2021‐22 has been extended, there is no relief provided from the interest
chargeable under Section 234A if the self‐assessment tax liability exceeds Rs 1 lakh (net
of Advance Tax and TDS, if any)
GST Compliance Calendar:-
10/11/2021
·
a.
GST monthly return for the month
of October 2021 (GSTR 8) for E-commerce operators registered under GST.
b.
GST monthly return for the month of October 2021 (GSTR 7) for authorities deducting tax at source.
·
11/11/2021
a.
GST monthly return for the month of October 2021 (GSTR 1) applicable for taxpayers with an Annual Aggregate Turnover of more than 1.50 Crore.
b.
GST monthly return for the month of October 2021 (GSTR 1) applicable for taxpayers with Annual Aggregate
turnover less than 1.50 Crore and opted to file monthly Return.
· 13/11/2021
a. GST monthly
return for the month of October 2021 (GSTR 6) for Input
Service Distributor
b.
GST QRMP monthly return due
date for the month of October 2021 (IFF). Applicable for taxpayers with annual aggregate
turnover up to Rs. 1.50 Crore.
·
20/11/2021
a.
GST monthly return for the month
of October 2021 (GSTR 3B) having turnover of above Rs.5 crores in the previous
financial year
b. GST Monthly return for the month of October 2021 (GSTR 5) for Non-resident Foreign
Tax Payers.
c.
GST Monthly return for the month of October 2021 (GSTR 5A) for NRI OIDAR service
provider.
·
22/11/2021
a. GST monthly return for the month of
October 2021 (GSTR 3B) for taxpayers having
turnover of up to Rs.5 crore in
the previous financial year and principal place of business in some specified 15 states.
Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry,
Andaman
and
Nicobar
Islands,
Telangana and Andhra
Pradesh
·
24/11/2021
a.
GST monthly return for the month
of October 2021 (GSTR 3B) for taxpayers having turnover of up to Rs.5 crore in the previous
financial year and principal
place of business in another category of specified 22 states.
b.
Due Date of GSTR-3B for tax period July-September 2021. Opted to file Quarterly
return. States: ‐ J&K, Ladakh, Himachal Pradesh, Punjab,
Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim,
Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam,
West Bengal, Jharkhand
and Odisha
RFD-10: - Eighteen months after the end of the quarter for which refund is to be claimed
· Other clarification
a. Filing of Pending GST return with reduced penalty under Amnesty Scheme
for the period July 2017 to April 2021 the last date of that compliance shall be extended
to 30th day of November 2021
b. Blocking of E-way Bill (EWB) generation facility resume after 15th August
2021
c.
Application for Revocation of GST Registration can be made till 30.09.2021 where the registration has been canceled during the period 01.03.2020 to 31.08.2021
d.
Due Date of GSTR-9 and GSTR-9C for FY 2020-21
is the 31st day of December2021.
ESI, PT and PF Compliance Calendar :-
• 15/11/2021
a)
Filing of PF Return (ECR mode) and Monthly PF payment for October -2021
b)
ESIC payment for the month of October 2021
·
30/11/2021
a)
Payment and filing of Return of Professional Tax and Shop and Establishments taxes for the month of
October 2021 (where annual
liability is above
Rs.1,00,000)
MCA Compliance Calendar :-
MCA – ROC Relaxation due to COVID‐19
Outbreak:
The due date for holding the AGM by the
corporate entities and laying down their annual audited financial statements for the FY 2020-21 was 30.9.2021. The
revised due date for holding of AGM is 30.11.2021 i.e. extended by a period of
two months vide AGM extension order by all ROCs dated 23rd Sep 2021.
No additional fees for annual financial statement filings shall
be levied upto 31st Dec 2021 for
filings of e-forms
AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 non-XBRL
AND MGT-7/MGT-7A in respect of financial year 31.03.2021 – General Circular no.17/2021 dated
29th Oct 2021.
*Please note no waiver/relaxation in an additional fee in case of filing
ADT-1
·
30/11/2021
A) Extended due date for furnishing Audit Report of Public Charitable Trusts for Fin yr 2020
B) Date of filing of the Cost audit report to the board of director0
·
14/12/2021
a) ADT‐1 – Appointment of auditor (assuming
AGM held on 30-11-2021) for Every 5th Year To be filled
within 15 days from the date of AGM.
·
29/12/2021
a) AOC‐4/AOC‐4 XBRL – Filing of Financial
Statement with ROC (assuming AGM held on 30- 11-2021) for Financial Year 2020-21. To be filled
within 30 days of the date of AGM
·
30/12/2021
a) LLP‐8 – Statement of Account and Solvency for Financial Year 2020-21.
·
29/01/2021
a) MGT‐7 -
Annual Return of Company (assuming
AGM held on 30-11-2021) for Financial Year
2020-21. To be filled within 60 days of the date of AGM.
b)
MGT‐7A – Filling Annual Return by Small Company
(assuming AGM held on 30-11-2021) for Financial Year 2020-21. To be filled
within 60 days of the date of AGM.
·
MGT‐14 – Filling of resolutions with the ROC regarding Board report and Financial Statement
within 30 days from the date of Board Meeting
for the Financial Year 2020-21.
·
No Due Dates
CSR‐1 – Registration of Entities for undertaking CSR activities. It is a One-time
form.
·
Due date for filing
annual return in case of OPC not extended
28/11/2021
MGT‐7 - Annual Return of OPC for Financial
Year 2020-21 to be filed within 60 days from the completion of 6 months
from the end of Financial Year
UDIN – to be generated
within 60 days from the signing
of certificates, financial
or audit reports
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