Statutory Compliance Calendar September, 2021

 

DUE DATE	PURPOSE	COMPLIANCE PERIOD	EVENT DETAILS
7-Sep-21	TDS/TCS Liability Deposit	Aug-21	Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
10-Sep-21	GSTR-7-TDS return under GST	Aug-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-Sep-21	GSTR-8-TCS return under GST	Aug-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-Sep-21	GSTR-1	Aug-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-Sep-21	Details of outward supply-IFF	Aug-21	Invoice furnishing facility for August, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP.
13-Sep-21	GSTR-6	Aug-21	Due Date for filing return by Input Service Distributors.
14-Sep-21	TDS Certificate	Aug-21	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of August, 2021
15-Sep-21	Providend Fund / ESI	Aug-21	Due Date for payment of Provident fund and ESI contribution for the previous month.
15-Sep-21	Form 3BB by Stock Exchange	Aug-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 August 2021
15-Sep-21	Furnishing Form 24G	Aug-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
15-Sep-21	Advance Tax (2nd Installment)	AY 2022-2023	Second installment of advance tax for the assessment year 2022-23
20-Sep-21	GSTR-3B	Aug-21	Due Date for filling GSTR - 3B return for the month of August, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
20-Sep-21	GSTR-5	Aug-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20-Sep-21	GSTR-5A	Aug-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
22-Sep-21	GSTR-3B-X State	Aug-21	Due Date for filling GSTR - 3B return for the month of August, 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-Sep-21	GSTR-3B-Y State	Aug-21	Due Date for filling GSTR - 3B return for the month of August, 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-Sep-21	GST Challan payment if no sufficient ITC available	Aug-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-Sep-21	TDS challan cum statement	Aug-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 August, 2021
30-Sep-21	Linking PAN with AADHAAR	1st April, 2019 onwards	Linking of PAN with AADHAAR number is mandatory from 1st April 2019 (due date Extended from 31 March 2021 to 30th June 2021 vide notif. S.O. 1432(E), dated 31-03-202) (further extended from 30 June 2021 to 30 September 2021 (vide Circular no. 12/2021, dated 25-06-2021) (if not linking the PAN with AADHAAR number then the PAN will be inoperative and a person will not be able to conduct financial transactions)
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.
27-Sep-21	Form AOC-4 filing by OPC (One Person)	FY 2020-21	Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC)
30th September, 2021	Form DIR-3(KYC for Director)	FY 2020-21	DIR-3 KYC is an annual e-form which is to be filed by every Director/Partners/Designated Partners who has been allotted a 'Director Identification Number' (DIN) as on 31st March of a financial year and is to be submitted as an e-form DIR-3-KYC to the Central Government on or before 30th September of immediate next Financial Year.
30th September, 2021	Apply for revocation of cancellation of GST Registration falling between 1st March, 2020 to 31st August, 2021	Within 90 days from date of cancellation of GST Registration	In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing such application for revocation of cancellation of registration has been extended up to 30th September, 2021.