Saturday 2 October 2021

Statutory Compliance Calendar October, 2021

 

DUE DATE

PURPOSE

COMPLIANCE PERIOD

EVENT DETAILS

7-Oct-21

TDS/TCS Liability Deposit

Sep-21

Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.

7-Oct-21

TDS Deposit

July 2021- Sept. 2021

Due date deposit of TDS for July-Sep. 2021 u/s section 192, 194A, 194D or 194H.

10-Oct-21

GSTR-7-TDS return under GST

 

Sep-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-Oct-21

GSTR-8-TCS return under GST

Sep-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.

10-Oct-21

GSTR-1

Sep-21

"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP."

13-Oct-21

GSTR-1

July 2021- Sept. 2021

Registered person, with aggregate turnover of less than INR 5 crores during preceding year and who has opted for quarterly filing of return under QRMP.

13-Oct-21

GSTR -6

Sep-21

 

Due Date for filing return by Input Service Distributors.

15-Oct-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-Oct-21

Provident Fund / ESI

Sep-21

Due Date for payment of Provident fund and ESI contribution for the previous month.

15-Oct-21

Furnishing Form 24G

Sep-21

Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2021 has been paid without the production of a challan.

15-Oct-21

TCS Statement

July 2021- Sept. 2021

Quarterly statement of TCS deposited for the quarter ending September 30, 2021.

18-Oct-21

GST CMP-08

Sep-21

Due date of filing of GST CMP-08 for dealers opted for composition scheme

20-Oct-21

GSTR-3B

Sep-21

"1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP."

20-Oct-21

GSTR-3B

July 2021- Sept. 2021

Due Date for filling GSTR - 3B return for the quarter of July to September, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of return under QRMP.

20-Oct-21

GSTR-5

Sep-21

GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.

20-Oct-21

GSTR-5A

Sep-21

GSTR-5A to be filed by OIDAR Service Providers for the previous month.

25-Oct-21

GST ITC-04

July 2021- Sept. 2021

GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.

30-Oct-21

TDS Challan cum Statement

Sep-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 September, 2021.

30-Oct-21

Form-8

FY 2020-21

Financial Reports of an LLP.

 

30-Oct-21

TCS Certificate

July 2021- Sept. 2021

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2021.

31-Oct-21

Form- 3CEAB

FY 2020-21

Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2020-21.

31-Oct-21

TDS Certificate

July 2021- Sept. 2021

Quarterly statement of TDS deposited for the quarter ending September 30, 2021.

31-Oct-21

Payment of Tax under VIVAD se Vishvas scheme

FY 2020-21

Payment of tax under Direct Tax Vivad se Vishwas Act, 2020 with additional charge