Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Dec-2021

·        Deposit of TDS/TCS Deducted/Collected for the month of November 2021.

15-Dec-2021

·        Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021

·        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.

·        Due date for payment of 3rd Installment of Advance Tax for F.Y 2021-22.

30-Dec-2021

·        Due date for furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA, 194M, 194-IB in November 2021.

31-Dec-2021

·        Due date of filing of ITR for taxpayers not covered under audit.

·        Furnishing of Equalisation Levy statement for the F.Y 2020-21

·        Filing of declaration in Form 15G/15H.

Extended date

·        Due date of filing of ITR for tax audit cases is extended to 15th February 2022.

·        Due date of filing of ITR for transfer pricing is extended to 28th February 2022.

·        Due date of filing of ITR for belated or revised return for F.Y 2020-21 is extended to 31st March 2022

Under GST Act

Due Date

Nature of Compliance in Detail

10-Dec-2021

·        Due date of GSTR 7 (TDS deductors), for the month of November 2021.

·        Due date of GSTR 8 (TCS collectors) for the month of November 2021.

11-Dec-2021

·        Due date of GSTR 1 for the month of November 2021 whose aggregate turnover of more than 5 crores

·        Due date of GSTR 1 for the month of November 2021 whose aggregate turnover of less than 5 crores, opted for monthly filing of return under QRMP scheme.

13-Dec-2021

·        Due date of IFF for the month of November 2021 whose aggregate turnover of less than 5 crores, opted for quarterly filing of return under QRMP scheme.

·        Due date of GSTR 6 (Input Service Distributors), for the month of November 2021.

20-Dec-2021

·        Due date of GSTR 5 (Non Resident Taxpayers), for the month of November 2021.

·        Due date of GSTR 5A (OIDAR Service Providers), for the month of November 2021.

·        Due date of GSTR 3B for the month of November 2021 whose turnover is More than 5 cr.

22-Dec-2021

·        Due date of GSTR 3B for period of November 2021 whose turnover is Upto 5 cr. and who has opted for monthly filing of return under QRMP scheme- (Group-1).

24-Dec-2021

·        Due date of GSTR 3B period of November 2021 whose turnover is Upto 5 cr. and who has opted for monthly filing of return under QRMP scheme- (Group-2).

25-Dec-2021

·        Due date of PMT-06 for the month of December, 2021 whose opting for QRMP Scheme has to deposit tax.

31-Dec-2021

·        Filing of Annual return GSTR-9 and Reconciliation Statement GSTR-9C for the FY 2020-21.

Group-1 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Group-2 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.

Under Companies Act

Due Date

Nature of Compliance in Detail

14-Dec-2021

·        Filing of form -ADT-1 for the F.Y 2021-22 and onwards. If AGM is held on 30.11.2021 (within 15 days from date of AGM)

30-Dec-2021

·        Filing of form- AOC-4 for the F.Y 2020-21. If AGM is held on 30.11.2021 (within 30 days from date of AGM).

·        Form-8 is filed by every LLP to inform ROC about Financial Statement of LLP.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Dec-2021

·        Due Date for payment of Provident fund contribution for the month of November 2021.

15-Dec-2021

·        Due Date for payment of ESIC contribution for the month of November 2021.