Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Nov-2021

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

14-Nov-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

15-Nov-2021

·        Due date of Form 3BB for 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 October, 2021 has been paid without the production of a challan.

·        Due date of TDS Certificate in case of Tax deducted in case of other than salary for the quarter ending September 2021

30-Nov-2021

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

·        Form 3CEAA is required to be filed electronically with the Director General of Income Tax (Risk Assessment)

·        To exercise option of safe harbour rules for International transaction by furnishing Form 3CEFA.

·        To exercise option of safe harbour rules for Domestic transaction by furnishing Form 3CEFB.

·        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)

·        Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21.

·        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

·        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).

·        Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.

Under GST Act

Due Date

Nature of Compliance in Detail

10-Nov-2021

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

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

11-Nov-2021

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

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

13-Nov-2021

·        Due date of IFF for the month of October 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 October 2021.

20-Nov-2021

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

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

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

22-Nov-2021

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

24-Nov-2021

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

25-Nov-2021

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

30-Nov-2021

·        One time option is provided to file pending GST returns with reduced late fee for the period of July, 2017 to April, 2021 (GST Amensty Scheme).

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

29-Nov-2021

·        Filing of form PAS-6 - Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Nov-2021

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

15-Nov-2021

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