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