Statutory Compliance Calendar for January 2022 (All Tax Last Dates)

Statutory Compliance Calendar, All Important Dates

Important Dates for Accountants & Professionals

Statutory Compliance Calendar 2022

 

January-2022 Important Tax Dates Below

S. No. Type Purpose Period Due date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Dec-21 07-Jan-22 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 Income Tax TDS Liability Deposit Oct-Dec-21 07-Jan-22 Due date for deposit of TDS for the period October 2021 to December 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D or section 194H.
3 GST GSTR-7- TDS return under GST Dec-21 10-Jan-22 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Dec-21 10-Jan-22 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.
5 GST GSTR-1 Dec-21 11-Jan-22 “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”.
6 GST GSTR-1-QRMP Oct-Dec-21 13-Jan-22 Quarterly return for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
7 GST GSTR-6 Dec-21 13-Jan-22 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate Dec-21 14-Jan-22 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021.
9 Income Tax Audit Report u/s 44AB 2020-21 15-Jan-22 Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021).
The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
10 Income Tax TCS Statement Oct-Dec-21 15-Jan-22 Quarterly statement of TCS deposited for the quarter ending December, 2021.
11 Labour Law Providend Fund / ESI Dec-21 15-Jan-22 Due Date for payment of Provident fund and ESI contribution for the previous month.
12 Income Tax Form 24G Dec-21 15-Jan-22 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan.
13 Income Tax Form 15CC Oct-Dec-21 15-Jan-22 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.
14 Income Tax Form 15G/15H Oct-Dec-21 15-Jan-22 A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending December, 2021.
15 GST GST CMP-08 Oct-Dec-21 18-Jan-22 Due date of filing of GST CMP-08 for dealers opted for composition scheme.
16 GST GSTR – 3B Dec-21 20-Jan-22 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.
17 GST GSTR -5 Dec-21 20-Jan-22 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18 GST GSTR -5A Dec-21 20-Jan-22 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
19 GST GSTR – 3B-QRMP Oct-Dec-21 20-Jan-22 Due Date for filling GSTR – 3B return for the quarter of October to December, 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 GST GST ITC-04 Oct-Dec-21 25-Jan-22 GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
21 Income Tax TCS Certificate Oct-Dec-21 30-Jan-22 Quarterly TCS certificate in respect of quarter ending December 31, 2021.
22 Income Tax TDS Challan cum Statement Dec-21 30-Jan-22 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 December, 2021.
23 Income Tax TDS Statement Oct-Dec-21 31-Jan-22 Quarterly statement of TDS deposited for the quarter ending December 31, 2021.
24 Income Tax Quarterly return of Non Deduction of TDS Oct-Dec-21 31-Jan-22 Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.
25 Income Tax Audit Report u/s 44AB in respect of assessee having an International or specified domestic transaction 2020-21 31-Jan-22 Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E.
The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

 

December-2021 Important Tax Dates Below

S. No. Type Purpose Period Due date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Nov-21 07-Dec-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7 Nov-21 10-Dec-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8 Nov-21 10-Dec-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.
4 GST GSTR-1 Nov-21 11-Dec-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”
5 GST GSTR-1 under IFF Nov-21 13-Dec-21 Invoice furnishing facility for November, 2021 is available for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Nov-21 13-Dec-21 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Oct-21 15-Dec-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021
8 Labour Law Providend Fund / ESI Nov-21 15-Dec-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income Tax Form 24G Nov-21 15-Dec-21 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan
10 Income Tax Advance Tax-3rd Installement FY 2021-22 15-Dec-21 Due date for payment of 3rd Installement of Advance Tax for FY 2021-22
11 Income Tax TDS Challan cum Statement Nov-21 30-Dec-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 November, 2021
12 Income Tax Income Tax Return FY 2020-21 31-Dec-21 “Return of income for the assessment year 2021-22 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.
The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
The due date for furnishing of return of income for Assessment Year 2021-22 has been further extended from September 30, 2021 to December 31, 2021 vide Circular no. 17/2021, dated 09-09-2021″
13 Income Tax Income Tax Return FY 2020-21 31-Dec-21 “Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from November 30, 2021 to December 31, 2021 vide Circular no. 9/2021, dated 20-05-2021″
14 Income Tax Equalisation Levy Statement FY 2020-21 31-Dec-21 “Furnishing of Equalisation Levy statement for the Financial Year 2020-21
The due date for furnishing of Equalisation Levy statement has been extended from June 30, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021
The due date for furnishing of Equalisation Levy statement has been extended from July 31, 2021 to August 31, 2021 vide Circular no. 15/2021, dated 03-08-2021
The due date for furnishing of Equalisation Levy statement has been further extended from August 31, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021″
15 Income Tax Form 15G/15H July- September 2021 31-Dec-21 “A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021
The due date for uploading declarations has been further extended from October 15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021″
16 GST GSTR – 3B Nov-21 20-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
17 GST GSTR -5 Nov-21 20-Dec-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18 GST GSTR -5A Nov-21 20-Dec-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
19 GST GSTR – 3B-X State* Nov-21 22-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
20 GST GSTR – 3B-Y State** Nov-21 24-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
21 GST GST Challan payment Nov-21 25-Dec-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.
22 Company Law ADT-1 FY 2021-22 14-Dec-21 ADT-1 is an intimation to RoC about appointment of auditor and same should be filed within 15 days from date of conclusion of Annual General Meeting. Due date of holding AGM for F.Y. 2020-21 has been extended upto 30.11.2021
23 GST GSTR-9 FY 2021-22 31-Dec-21 GSTR-9 is Annual Return applicable for registered person with aggregate turnover exceeding INR 2 Crores during the F.Y. 2020-21. However, registered person with aggregate turnober upto INR 2 Crores have option to file GSTR-9.
24 GST GSTR-9C FY 2021-22 31-Dec-21 GSTR-9C is reconciliation statement applicable for registered person with aggregate turnover exceeding INR 5 Crores during the F.Y. 2020-21.
25 Company Law AOC-4 FY 2021-22 30-Dec-21 AOC-4 is filed for filing Financial statements and other documents with RoC and same must be filed within 30 days from date of conclusion of Annual General Meeting.
26 Company Law Form 8 FY 2021-22 30-Dec-21 Form-8 is filed by every LLP to inform RoC about Financial Statement of LLP.

 

November-2021 Important Tax Dates Below

S. No. Type Purpose Period Due date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Oct-21 07-Nov-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7- TDS return under GST Oct-21 10-Nov-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8- TDS return under GST Oct-21 10-Nov-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.
4 GST GSTR-1 Oct-21 11-Nov-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”
5 GST GSTR-1 Oct-21 13-Nov-21 Invoice furnishing facility for October, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Oct-21 13-Nov-21 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate July- September 2021 15-Nov-21 Due date of TDS Certificate in case of Tax deducted in case of other than salary for the quarter ending September 2021
8 Income Tax TDS Certificate Sep-21 14-Nov-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
9 Labour Law Provident Fund / ESI Oct-21 15-Nov-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
10 Income Tax Form 3BB by Stock Exchange Oct-21 15-Nov-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 October 2021
11 Income Tax Furnishing Form 24G Oct-21 15-Nov-21 Due date of 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
12 Income Tax TDS Challan cum Statement Oct-21 30-Nov-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 October, 2021
13 Income Tax Form- 3CEAA FY 2020-21 30-Nov-21 3CEAA is required to be filed electronically with the Director General of Income Tax (Risk Assessment)
14 Income Tax Form- 3CEFA FY 2020-21 30-Nov-21 To exercise option of safe harbour rules for International transaction by furnishing Form 3CEFA.
15 Income Tax Form- 3CEFB FY 2020-21 30-Nov-21 To exercise option of safe harbour rules for Domestic transaction by furnishing Form 3CEFB.
16 Income Tax Form- 64 FY 2020-21 30-Nov-21 Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2020-21 (Form No. 64)
17 Income Tax Form- 64A FY 2020-21 30-Nov-21 Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21.
18 Income Tax Form- 64D FY 2020-21 30-Nov-21 Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2020-21) to units holders
19 Income Tax Submit copy of Audited Accounts, in case of any International/specified transaction,  to the Secretary, Department of Scientific and Industrial Research FY 2020-21 30-Nov-21 Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB).
20 Income Tax Form 3CEB FY 2020-21 30-Nov-21 Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
21 GST GSTR – 3B Oct-21 20-Nov-21 Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
22 GST GSTR -5 Oct-21 20-Nov-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
23 GST GSTR -5A Oct-21 20-Nov-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
24 GST GSTR – 3B-X State* Oct-21 22-Nov-21 Due Date for filling GSTR – 3B return for the month of October, 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 GST GSTR – 3B-Y State** Oct-21 24-Nov-21 Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
26 GST GST Challan payment if no sufficient ITC available Oct-21 25-Nov-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.
27 GST GST Amensty Scheme July 2017 to April, 2021 30-Nov-21 One time option is provided to file pending GST returns with reduced late fee for the period of July, 2017 to April, 2021.
28 Company Law PAS-6 April-September 2021 29-Nov-21 Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.

 

October-2021 Important Tax Dates Below

S. No. Type Purpose Period Due date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Sep-21 07-Oct-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 Income Tax TDS Deposit July 2021- Sept. 2021 07-Oct-21 Due date deposit of TDS for July-Sep. 2021 u/s section 192, 194A, 194D or 194H.
3 GST GSTR-7- TDS return under GST Sep-21 10-Oct-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Sep-21 10-Oct-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.
5 GST GSTR-1 Sep-21 11-Oct-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.”
6 GST GSTR-1 July 2021- Sept. 2021 13-Oct-21 Registered person, with aggregate turnover of less than INR 5 crores during preceeding year and who has opted for quarterly filing of return under QRMP.
7 GST GSTR -6 Sep-21 13-Oct-21 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate Sep-21 15-Oct-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.
9 Labour Law Providend Fund / ESI Sep-21 15-Oct-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
10 Income Tax Furnishing Form 24G Sep-21 15-Oct-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.
11 Income Tax TCS Statement July 2021- Sept. 2021 15-Oct-21 Quarterly statement of TCS deposited for the quarter ending September 30, 2021.
12 GST GST CMP-08 Sep-21 18-Oct-21 Due date of filing of GST CMP-08 for dealers opted for composition scheme.
13 GST GSTR – 3B Sep-21 20-Oct-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.”
14 GST GSTR – 3B July 2021- Sept. 2021 20-Oct-21 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.
15 GST GSTR -5 Sep-21 20-Oct-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16 GST GSTR -5A Sep-21 20-Oct-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17 GST GST ITC-04 July 2021- Sept. 2021 25-Oct-21 GST ITC-04 is to be filed to provide details of goods sent to Job Worker or received back.
18 Income Tax TDS Challan cum Statement Sep-21 30-Oct-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.
19 Company Law Form-8 FY 2020-21 30-Oct-21 Financial Reports of an LLP.
20 Income Tax TCS Certificate July 2021- Sept. 2021 30-Oct-21 Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2021.
21 Income Tax Form- 3CEAB FY 2020-21 31-Oct-21 Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2020-21.
22 Income Tax TDS Certificate July 2021- Sept. 2021 31-Oct-21 Quarterly statement of TDS deposited for the quarter ending September 30, 2021.
23 Income Tax Payment of Tax under VIVAD se Vishvas scheme FY 2020-21 31-Oct-21 Payment of tax under Direct Tax Vivad se Vishwas Act, 2020 with additional charge.
24 Company Law Form MSES April 21 – Sept. 2021 31-Oct-21 All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises.

September-2021 Important Tax Dates Below

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income tax TDS/TCS Liability Deposit Aug-21 07-Sep-21 07-Sep-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7- TDS return under GST Aug-21 10-Sep-21 10-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.
3 GST GSTR-8- TCS return under GST Aug-21 10-Sep-21 10-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.
4 GST GSTR-1 Aug-21 11-Sep-21 11-Sep-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”
5 GST Details of outward supply-IFF Aug-21 13-Sep-21 13-Sep-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.
6 GST GSTR -6 Aug-21 13-Sep-21 13-Sep-21 Due Date for filing return by Input Service Distributors.
7 Income tax TDS Certificate Aug-21 14-Sep-21 14-Sep-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
8 Labour Law Providend Fund / ESI Aug-21 15-Sep-21 15-Sep-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income tax Form 3BB by Stock Exchange Aug-21 15-Sep-21 15-Sep-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
10 Income tax Furnishing Form 24G Aug-21 15-Sep-21 15-Sep-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
11 Income tax Advance Tax (2nd Installment) AY 2022-2023 15-Sep-21 15-Sep-21 Second instalment of advance tax for the assessment year 2022-23
12 GST GSTR – 3B Aug-21 20-Sep-21 20-Sep-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
13 GST GSTR -5 Aug-21 20-Sep-21 20-Sep-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Aug-21 20-Sep-21 20-Sep-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST GSTR – 3B-X State* Aug-21 22-Sep-21 22-Sep-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
16 GST GSTR – 3B-Y State** Aug-21 24-Sep-21 24-Sep-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
17 GST GST Challan payment if no sufficient ITC available Aug-21 25-Sep-21 25-Sep-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.
18 Income tax TDS challan cum statement Aug-21 30-Sep-21 30-Sep-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
19 Income tax Linking PAN with AADHAAR 1st April, 2019 onwards 30-Sep-21 30-Sep-21 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 numner then the PAN will be inoperative and a person will not be able to conduct financial transactions)
20 Income tax Income Tax Return AY 2021-2022 31-Jul-21 30-Sep-21 “Return of income for the assessment year 2021-22 for all assessee other than:
(a) corporate-assessee or
(b) non-corporate assessee (whose books of account are required to be audited) or
(c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section5A applies or
(d) an assessee who is required to furnish a report under section 92E.
(Due date for furnishing of return of  income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021)”
21 Others Registration on Udyam Portal 1st April, 2021 onwards 01-04-2021 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.
22 MCA Form AOC-4  filling by OPC (One Person Company) FY 2020-21 27-Sep-21 27-Sep-21 Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC)
23 MCA Form DIR-3 (KYC for Director) FY 2020-21 30-Sep-21 30-Sep-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.
24 GST 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 30th September, 2021 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.

 

August-2021 Important Tax Dates Below

 

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Jul-21 07-Aug-21 07-Aug-21 Due date of depositing TDS/TCS liabilities for previous month.
2 Income Tax TDS/TCS Liability Deposit Jul-21 07-Aug-21 07-Aug-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
3 GST GSTR-7- TDS return under GST Jul-21 10-Aug-21 10-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.
4 GST GSTR-8- TCS return under GST Jul-21 10-Aug-21 10-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.
5 GST GSTR-1 July, 2021 11-Aug-21 11-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
6 GST Details of outward supply-IFF Jul-21 13-Aug-21 13-Aug-21 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.
7 GST GSTR -6 Jul-21 13-Aug-21 13-Aug-21 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate Jul-21 14-Aug-21 14-Aug-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021
9 Labour Law Providend Fund / ESI Jul-21 15-Aug-21 15-Aug-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
10 Income Tax TDS Certificate Q1 FY 2021-22 15-Aug-21 15-Aug-21 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
11 Income Tax Furnishing Form 24G Jul-21 15-Aug-21 15-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
12 GST GSTR – 3B July, 2021 20-Aug-21 20-Aug-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
13 GST GSTR -5 Jul-21 20-Aug-21 20-Aug-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Jul-21 20-Aug-21 20-Aug-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST GSTR – 3B-X State* July, 2021 22-Aug-21 22-Aug-21 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
16 GST GSTR – 3B-Y State** July, 2021 24-Aug-21 24-Aug-21 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
17 GST GST Challan payment if no sufficient ITC available Jul-21 25-Aug-21 25-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.
18 Income Tax TDS challan cum statement Jul-21 30-Aug-21 30-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 July, 2021
19 Income Tax Payment of tax under vivad se vishwas scheme 30-06-2021 31-Aug-21 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)
20 Income Tax Filing of declaration in Form 15G/15H Q1 FY 2021-22 15-Jul-21 31-Aug-21 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
21 Others Registration on Udyam Portal 1st April, 2021 onwards 01-04-2021 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.
22 GST GST return for pending Period-Amensty Scheme July, 2017 to April, 2021 01.6.2021 to 31.08.2021

July-2021 Important Tax Dates Below

 

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Jun-21 07th July 21 07th July 21 Due date of depositing TDS/TCS liabilities for the previous month.
2 Income Tax TDS/TCS Liability Deposit Jun-21 07th July 21 07th July 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
3 GST GSTR-7- TDS return under GST Jun-21 10th July 21 10th July 21 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Jun-21 10th July 21 10th July 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.
5 GST GSTR-1 June 2021 11th July 21 11th July 21 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
6 GST Details of outward supply-IFF Jun-21 13th July 21 13th July 21 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
7 GST GSTR -6 Jun-21 13th July 21 13th July 21 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate FY 2020-21 15th July 21 15th July 21 TDS certificate to employees in respect of salary paid (extended date vide Circular no. 9/2021, dated 20-05-2021)
9 Income Tax TDS Return (24Q/26Q) Q4 of FY 2020-21 15th July 21 15th July 21 Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021, to June 30, 2021 (vide Circular no. 9/2021, dated 20-05-2021), now it is again changed to July 15, 2021
10 Income Tax TDS Certificate Jun-21 15th July 21 15th July 21 The due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2021
11 Income Tax Foreign Remittances Statement Q1 of FY 2021-22 15th July 21 15th July 21 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June 2021
12 Income Tax TCS Statement Q1 of FY 2021-22 15th July 21 15th July 21 Quarterly statement of TCS deposited for the 1st Quarter
13 Labour Law Provident Fund / ESI Jun-21 15th July 21 15th July 21 Due Date for payment of Provident fund and ESI contribution for the previous month.
14 GST GST CMP-08 April to June 2021 15th July 21 18th July 21 Due date of filing of GST CMP-08 for dealers opted for composition scheme.
15 GST GSTR -5 Jun-21 20th July 21 20th July 21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16 GST GSTR -5A Jun-21 20th July 21 20th July 21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17 GST GSTR – 3B June, 2021 20th July 21 20th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
18 GST GSTR – 3B-X State* June, 2021 22th July 21 22th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
19 GST GSTR – 3B-X State* June, 2021 22th July 21 22th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
20 GST GSTR – 3B-Y State** June, 2021 24th July 21 24th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
21 GST GSTR – 3B-Y State** June, 2021 24th July 21 24th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
22 GST GST return for pending Period-Amnesty Scheme July, 2017 to April, 2021 01.6.2021 to 31.08.2021 Filing of Pending GST return with reduced penalty under Amnesty Scheme
23 Income Tax TCS Certificate Q1 of FY 2021-22 30th July 21 30th July 21 Due date for issuance of TCS Certificate for Q1 of FY 2020-21
24 Income Tax TDS challan cum statement Jun-21 30th July 21 30th July 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 June, 2021
25 Income Tax TDS Statement Q1 of FY 2021-22 31th July 21 31th July 21 Quarterly statement of TDS deposited
26 Income Tax TDS Certificate FY 2020-21 15-Jul-21 31th July 21 Certificate of TDS in respect of tax deducted for payments other than salary (Further extension of due date from July 15, 2021 to July 31, 2021)
27 GST GSTR-4 2020-21 31th July 21 31th July 21 Annual return for dealers opted for Composition Scheme

GSTR 3B due dates in July 2021

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 GST GSTR – 3B May, 2021 20-Jun-21 05-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil Penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover exceeding INR 5 Crores during the preceding year.
2 GST GSTR – 3B-X State* April, 2021 22-May-21 06-Jul-21 Due Date for filling GSTR – 3B return with 9% Interest and Nil Penalty for the month of April, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
3 GST GSTR – 3B-X State* May, 2021 22-Jun-21 07-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
4 GST GSTR – 3B-Y State** April, 2021 24-May-21 08-Jul-21 Due Date for filling GSTR – 3B return with 9% Interest and Nil Penalty for the month of April, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
5 GST GSTR – 3B-Y State** May, 2021 24-Jun-21 09-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil Penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
6 GST GSTR – 3B-X State* May, 2021 22-Jun-21 22-Jul-21

 

June-2021 Important Dates Below

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 GST GSTR – 3B April 2021 20th May 2021 04th June 2021 Extended Due Date for filing GSTR – 3B return for the month of April 2021 without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
2 Income Tax TDS/TCS Liability Deposit May-21 07th June 2021 07th June 2021 Due date of depositing TDS/TCS liabilities for the previous month.
3 GST GST Challan Payment under QRMP April 2021 25th May 2021 09th June 2021 Extended due date of GST payment for the month of April 2021 by the registered person having aggregate turnover of less than INR 5 Crores and who has opted for quarterly filing of return under QRMP.
4 GST GSTR-7- TDS return under GST May-21 10th June 2021 10th June 2021 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
5 GST GSTR-8- TCS return under GST May-21 10th June 2021 10th June 2021 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.
6 GST GSTR -6 May-21 13th June 2021 13th June 2021 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Apr-21 14th June 2021 The due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2021
8 Labour Law Provident Fund / ESI May-21 15th June 2021 15th June 2021 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income Tax Advance Tax Q1 of AY 2022-23 15th June 2021 15th June 2021 The due date for  First Installment of advance tax for the AY 2022-23
10 Income Tax Form 3BB by Stock Exchange May-21 15th June 2021 15th June 2021 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 May 2021
11 Income Tax TCS Certificate Q4 of FY 2020-21 15th June 2021 The due date for issuance of TCS Certificate for Q4 of FY 2020-21
12 Income Tax TDS Certificate FY 2020-21 15th June 2021 Certificate of TDS in respect of tax deducted for payments other than salary.
13 GST GST CMP-08 January to March 2021 18th April 2021 17th June 2021 Extended Due date of filing of GST CMP-08 for dealers opted for composition scheme with the reduced interest of 9%.
14 GST GSTR – 3B March 2021 20th April 2021 19th June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
15 GST GSTR – 3B May-21 20th June 2021 20th June 2021 Due Date for filing GSTR – 3B return for the previous month without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
16 GST GSTR -5 May-21 20th June 2021 20th June 2021 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17 GST GSTR -5A May-21 20th June 2021 20th June 2021 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18 GST GSTR – 3B March 2021 22nd April 2021 21st June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category X state)
19 GST GSTR – 3B March 2021 24th April 2021 23rd June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category Y state)
20 GST GSTR-1 May-21 11th June 2021 26th June 2021 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
21 GST Details of outward supply-IFF May-21 13th June 2021 28th June 2021 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
22 GST GST ITC-04 January to March 2021 25th April 2021 30th June 2021 Extended due date of filing of details of goods sent to and received from Job Worker.
23 Income Tax TDS Return (24Q/26Q) Q4 of FY 2020-21 31st May 2021 30th June 2021 Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021, to June 30, 2021, vide Circular no. 9/2021, dated 20-05-2021
24 Income Tax Furnishing Form 24G May-21 15th June 2021 30th June 2021 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2021 has been paid without the production of a challan (Extended date Circular no. 9/2021, dated 20-05-2021)
25 Income Tax Return of Trust FY 2020-21 31st May 2021 30th June 2021 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund (Extendeddate)
26 Income Tax Statement of SFT in Form 61A FY 2020-21 31st May 2021 30th June 2021 Furnishing of Statement of financial transactions for the person mentioned u/s 285BA (Extendeddate)
27 Income Tax Statement of reportable transaction in Form 61B FY 2020-21 31st May 2021 30th June 2021 Statement of Reportable Account where Information is required to be maintained and reported by reporting Financial Institutions with respect to the reportable account.
28 Income Tax Linking PAN with AADHAAR 30th June 2021 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) (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)
29 Income Tax Payment under Vivad se Vishwas Scheme 30th June 2021 Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Its declaration last date was 31st march through its payment last date without additional interest is 30th April 2021, these dates have been extended to 30th June 2021 vide Notification S.O. 1704 (E), dated 27-04-2021
30 Income Tax TDS challan cum statement May-21 30th June 2021 furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA,194M, 194-IB
31 MCA DPT-3 FY 2020-21 30th June 2021 Return of Outstanding Loans
32 Return in respect of STT FY 2020-21 30th June 2021 Return in respect of securities transaction tax for the financial year 2020-21
33 Others Updation of IEC Details FY 2021-22 01.04.2021 to 30.06.2021 As per the new notification, details of IEC are to be updated or confirmed, in case of no change, every year.  Non-compliance shall lead to the deactivation of the IEC Code.
34 Others Registration on Udyam Portal 1st April 2021 onwards 01st April 2021 onwards MSMEs registered prior to 30th June 2020, their 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 the Udyam portal.
35 Others Linking PAN and GSTIN with MSME registration 1st April 2021 onwards 01st April 2021 onwards PAN and GSTIN shall be mandatory after 31st March 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued.

3 thoughts on “Statutory Compliance Calendar for January 2022 (All Tax Last Dates)”

  1. डिअर विकास जी कंहा है आजकल बिलकुल गायब हो गये है अपना नंबर दो खो गया है
    C P Bajpai 7007027372 है Whatasapp 9453094094 mail bajpaicp@rediffmail.com

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