Tax Compliances in FY 2021-22 – Important Statutory Compliances due dates in FY 2021-22

Important Statutory Tax Compliances in FY 2021-22 with month-wise due dates are tabulated as follows:

Tax Compliances in September 2021

The following compliances for GST are due for the month of September 2021.

Due Date	Form No	Period	Particulars
10.09.2021	GSTR-7	August’2021	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.09.2021	GSTR-8	August’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.
11.09.2021	GSTR-1	August’2021	Monthly Return – Registered Taxpayer having an aggregate turnover in the Previous Financial Year more than Rs.1.50 Crores or the ones who have opted for the monthly return filing.
13.09.2021	IFF	August’2021	Invoice furnishing facility (IFF) is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
13.09.2021	GSTR-6	August’2021	Return for an Input Service Distributor.
20.09.2021	GSTR-3B	August’2021	Registered Person having an aggregate turnover in the Previous Financial Year more than Rs.5.00 Crore. (applicable for all States)
20.09.2021	GSTR-3B	August’2021	Registered Person having an aggregate turnover in the Previous Financial Year less than Rs.5.00 Cror and opted for monthly return filing.
20.09.2021	GSTR-5A	August’2021	Return for an OIDIAR Service Provider.
31.12.2021	GSTR-9	FY 2020-21	GST Annual return for FY 2020-21
31.12.2021	GSTR-9C	FY 2020-21	GST Annual Audit return of reconciliation statement for FY 2020-21
	RFD-10		Refund (18 months after the end of the quarter for which refund has to be claimed)
31.08.2021		July, 2017 to April, 2021	Filing of Pending GST return with reduced penalty under Amnesty Scheme

The following compliances for TDS, EPF, ESI are due for the month of September 2021.

Due Date	Category	Form No	Period	Particulars
07.09.2021	TDS	Challan ITNS-281	August’2021	Payment of TDS/TCS deducted /collected in August 2021.
07.09.2021	TDS	Challan ITNS-285	August’2021	Deposit of equalisation levy
14.09.2021	TDS	Form 26QB, 26QC, 26QD	August’2021	Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194-M in the month of August 2021
15.09.2021	TDS	Form 24G	August’2021	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2021 has been paid without the production of a challan
15.09.2021	Income Tax	ITNS Challan	Jul to Sep’2021	Advance Income Tax for Quarter July to September 2021
30.09.2021	TDS	Form 26QB, 26QC, 26QD	August’2021	Statement of TDS return u/s 194IA, 194IB, 194M
30.09.2021	Income Tax	ITR 1, ITR 2, ITR 3, ITR 4	FY 2020-21	Income Tax Return for Individuals & not liable for Tax Audit

15.09.2021	EPFO	ECR	August’2021	Payment and return of Provident fund
15.09.2021	ESI	ESI Challan	August’2021	Payment of ESI Contributions
	CL(R&A)	Form VI-A		Notice of commencement/ completion of contract work by the Contractor within 15 days
	CL(R&A)	Form VI-B		Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer

The following compliances for ROC are due for the month of September 2021.

Due Date	Form No	Particulars
30.09.2021	DIR-3 KYC	Director’s KYC for FY 2020-21 is 30th September’2021. Penalty of Rs 5,000/- after due date of 30.09.2021
27.09.2021	AOC-4	Financial Statement by OPC
14.10.2021	ADT-1	Information to the Registrar by Company for appointment of Auditor Within 15 days of AGM i.e 14th October 2021 (Assuming AGM is on 30.09.2021)
29.10.2021	AOC-4	Financial Statement by a Company Within 30 days of AGM i.e 29th October 2021 (Assuming AGM is on 30.09.2021)
29.11.2021	MGT-7	Annual Return by a Company Within 60 days of AGM i.e 29th November 2021 (Assuming AGM is on 30.09.2021)
29.11.2021	MGT-7A	Annual Return by Small Companies and OPC Within 60 days of AGM i.e 29th November 2021 (Assuming AGM is on 30.09.2021)
30.10.2021	LLP-08	Statement of Accounts of LLP

Tax Compliances in August 2021

The following compliance for GST is due for the month of August 2021

Due Date	Form No	Period	Particulars
10.08.2021	GSTR-7	July’2021	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.08.2021	GSTR-8	July’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.
11.08.2021	GSTR-1	July’2021	Monthly Return – Registered Taxpayer having an aggregate turnover in the Previous Financial Year more than Rs.1.50 Crores or the ones who have opted for the monthly return filing.
13.08.2021	IFF	July’2021	Invoice furnishing facility (IFF) is available for a registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
13.08.2021	GSTR-6	July’2021	Return for an Input Service Distributor.
20.08.2021	GSTR-3B	July’2021	Registered Person having an aggregate turnover in the Previous Financial Year more than Rs.5.00 Crore. (applicable for all States)
20.08.2021	GSTR-3B	July’2021	Registered Person having an aggregate turnover in the Previous Financial Year less than Rs.5.00 Cror and opted for monthly return filing.
20.08.2021	GSTR-5A	July’2021	Return for an OIDIAR Service Provider.
31.12.2021	GSTR-9	FY 2020-21	GST Annual return for FY 2020-21
31.12.2021	GSTR-9C	FY 2020-21	GST Annual Audit return of reconciliation statement for FY 2020-21
	RFD-10		Refund (18 months after the end of the quarter for which refund has to be claimed)
31.08.2021		July, 2017 to April, 2021	Filing of Pending GST return with reduced penalty under Amnesty Scheme

The following compliance for TDS, EPF, ESI is due for the month of August 2021

Due Date	Category	Form No	Period	Particulars
07.08.2021	TDS	Challan ITNS-281	July’2021	Payment of TDS/TCS deducted /collected in July 2021.
07.08.2021	TDS	Challan ITNS-285	July’2021	Deposit of equalisation levy
14.08.2021	TDS	Form 26QB, 26QC, 26QD	July’2021	Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194-M in the month of July 2021
15.08.2021	TDS	Form 24G	July’2021	Due date for 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
15.08.2021	TDS	TDS Certificate	July’2021	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
30.08.2021	TDS	Form 26QB, 26QC, 26QD	July’2021	Statement of TDS return u/s 194IA, 194IB, 194M

Due Date	Category	Form No	Period	Particulars
15.08.2021	EPFO	ECR	July’2021	Payment and return of Provident fund
15.08.2021	ESI	ESI Challan	July’2021	Payment of ESI Contributions
	CL(R&A)	Form VI-A		Notice of commencement/ completion of contract work by the Contractor within 15 days
	CL(R&A)	Form VI-B		Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer
CL(R&A) = Contract Labour (Regulation & Abolition) Act, 1970

The following compliance for ROC is due for the month of August 2021.

Due Date	Form No	Particulars
31.08.2021	LLP-11	LLP Annual Filing- An annual statement for submitting details of the business of the LLP and its partners for the FY 2020-21
31.08.2021	DPT-3	Every company must file DPT 3 for outstanding loans annually as per The Companies (Acceptance of Deposits) Amendment Rules, 2019,
31.08.2021	MSME-1	Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprise
31.08.2021	CFSS	Application for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS) 2020
31.08.2021	CSR-1	Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021
30.09.2021	DIR-3 KYC	DIR KYC for FY 2020-21 is 3Oth September’2021. The penalty of Rs 5,000/- after the due date of 30.09.2021

Tax Compliances in April 2021

The following compliance for GST, TDS, ESI, PF is due for the month of April 2021. Tax Compliances in FY 2021-22

Due Date	Form No	Period	Particulars

10.04.2021	GSTR-7	March’2021	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.04.2021	GSTR-8	March’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.
11.04.2021	GSTR-1	March’2021	Monthly Return – Registered Taxpayer having an aggregate turnover in the Previous Financial Year more than Rs.1.50 Crores.
13.04.2021	GSTR-1	Jan’2021 to Mar’2021	Quarterly Return – Registered Taxpayer having an aggregate turnover in the Previous Financial Year upto Rs.1.50 Crores.
13.04.2021	GSTR-6	March’2021	Return for an Input Service Distributor.
18.04.2021	CMP-08	Jan’2021 to Mar’2021	Statement for Payment of Self-assessed tax by Composition Dealer.
20.04.2021	GSTR-3B	March’2021	Registered Person having an aggregate turnover in the Previous Financial Year more than Rs.5.00 Crore. (applicable for all States)
20.04.2021	GSTR-5A	March’2021	Return for an OIDIAR Service Provider.
20.04.2021	GSTR-5	March’2021	Return for an Non-Resident Taxable Person.
22.04.2021	GSTR-3B	March’2021	Registered Person having an aggregate turnover in the Previous Financial Year upto Rs.5.00 Crores in the state of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24.04.2021	GSTR-3B	March’2021	Registered Person having an aggregate turnover in the Previous Financial Year upto Rs.5.00 Crores in the state of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
28.04.2021	GSTR-9C	(FY 2019-20)	GST Annual return for FY 2019-20
	RFD-10	Q1, Q2, Q3, Q4	Refund (18 months after the end of the quarter for which refund has to be claimed)