Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Sept-2021

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

14-Sept-2021

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

15-Sept-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 August 2021.

·        Second instalment of advance tax for the assessment year 2022-23

30-Sept-2021

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

·        Not linking PAN with AADHAAR will lead to in-operative of PAN.

·        Return of income for the A.Y 2021-22 for all assessee other than:

1)     Corporate-assessee.

2)     Non-corporate assessee (whose books of account are required to be audited).

3)     Partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section5A applies.

4)     An assessee who is required to furnish a report under section 92E. 

Under GST Act

Due Date

Nature of Compliance in Detail

10-Sept-2021

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

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

11-Sept-2021

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

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

13-Sept-2021

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

20-Sept-2021

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

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

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

22-Sept-2021

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

24-Sept-2021

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

25-Sept-2021

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

31-Sept-2021

·        Application for revocation of cancellation of GST Registration falling between 1st March, 2020 to 31st August, 2021

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

27-Sept-2021

·        Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC) for One person Company.

30-Sept-2021

·        Filing of form DIR 3-KYC for Directors for the F.Y 2020-21.

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Sept-2021

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

15-Sept-2021

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