Due Date Compliance Calendar - November 2021

A. Due dates for Compliances under GST

GSTR-3B - Monthly GST Return

GSTR-1

• 25-11-2021 - Taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06 for the OCT Month.
• 20-11-2021- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for Oct month
• 20-11-2021- Due date for filing GSTR-5A (to be filed by the OIDAR) for Oct month
• 13-11-2021- Due date for filing GSTR-6 (to be filed by Input Service Distributor for Oct month.
• 10-11-2021- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for Oct 2021
• 10-11-2021- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for Oct month.
• RFD-10 - 18 Months after the end of quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

• 07-11-2021 - Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of OCT 2021
• 14-11-2021- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o SEP 2021
• 14-11-2021- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o SEP 2021
• 14-11-2021- Due date for issue of TDS Certificate for tax deducted under section 194-M in m/o SEP 2021
• 15-11-2021- Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2021
• 30-11-2021- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of OCT

C. Due dates Compliances under ESI, PF Acts

• 15-11-2021- ESIC Payment for m/o OCT 2021
• 15-11-2021- PF Payment for m/o OCT 2021

The author is a tax expert & regular writer in Print & digital media from last 25 years. He can also be reached at fcamkguptaldh@gmail.com