Statutory Tax Compliance Calendar for the month of Dec 2021

CA. Mohit Kumar , Last updated: 02 December 2021
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This Article contains compliance requirements under various statutory Act for which the due date falls in the month of December, 2021. The due dates are very crucial for compliances of the statutory provision under various act in order to avoid penalty, interest or late fee

Statutory Tax Compliance Calendar for the month of December, 2021

I. Compliances under Income Tax Act

Due Date	Applicable Form	Applicable Period	Compliance Requirement
07-12-2021	ITNS -281	November, 2021	TDS and TCS payment for the month of November 2021
15-12-2021	ITNS -280	FY 2021-22	III installment of advance tax for the assessment year 2022-23 (75% of Advance Tax Liability
15-12-2021	TDS Certificate (Form 16B/16C/16D)	November, 2021	Issue of TDS Certificate for tax deducted under Section 194IA/IB/M in the month of November, 2021
15-12-2021	Form 24G for Government Deductor	November, 2021	The due date for 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
15-12-2021	Form No. 3BB	November, 2021	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 month of November, 2021
30-12-2021	Form No. 26QB/26QC/26QD	November, 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 November, 2021
30-12-2021	Form No. 3CEAD	Accounting Year (Jan to Dec 2020)	Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2020 to December 31, 2020) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc
31-12-2021	Form No. 3CEB	FY 2020-21	Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
31-12-2021	ITR forms	FY 2020-21	ITR filing for non-audit cases and who have not entered into any international or specified domestic transactions Vide Circular no. 17/2021, dated 09-09-2021
31-12-2021	Form No. 15CC	July - September, 2021	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021	Equalization Levy statement Form No. 1	FY 2020-21	Furnishing of Equalization Levy statement for the Financial Year 2020-21 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021	Form 15G/H Option	July- September, 2021	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021	Form No. 10BBB	July- September, 2021	Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31 December 2021	Form-II	July- September, 2021	Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021	Form No. 3CEAC		Intimation (required to be made on or before 30-11-2021) by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India in Form 3CEAC vide Circular no. 16/2021, dated 29-08-2021
31-12-2021	Form No. 3CEAD		Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, which is required to be furnished on or before 30-11-2021, in Form no. 3CEAD
31-12-2021	Form No. 3CEAE		Intimation on behalf of an international group, which is required to be made on or before 30-11-2021, in Form no. 3CEAE vide Circular no. 16/2021, dated 29-08-2021

II. Compliances under ESI and PF Act

Due Date	Applicable Form	Applicable Period	Compliance Requirement
15-12-2021	Electronic Challan cum Return (ECR) (PF)	November, 2021	E-payment of Provident Fund
15-12-2021	ESI Challan	November, 2021	ESI payment

III. Compliances under GST Act

Due Date	Applicable Form	Applicable Period	Compliance Requirement
10-12-2021	GSTR-7	November, 2021	GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST
10-12-2021	GSTR-8	November, 2021	TCS return under GST( To be filed by E-Commerce Operator)
11-12-2021	GSTR-1	November, 2021	Taxpayers have an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13-12-2021	GSTR- IFF	November, 2021	Opted for quarterly filling as per QRMP Scheme (Optional)
13-12-2021	GSTR-6	November, 2021	Input Service Distributor (ISD)
20-12-2021	GSTR 5	November, 2021	Non-Resident Taxpayers
20-12-2021	GSTR 5A	November, 2021	Non-Resident Taxpayers or OIDAR services provider
20-12-2021	GSTR-3B	November, 2021	Turnover exceeding Rs. 5 Crore or opted to file monthly return
25-12-2021	GST PMT -6	November, 2021	GST Challan Payment
31-12-2021	GSTR-9	FY 2020-21	GST Annual return
31-12-2021	GSTR-9C	FY 2020-21	Reconciliation Statement

IV. Compliances under Companies Act

Due Date	Applicable Form	Applicable Period	Compliance Requirement
14-12-2021	ADT-1	FY 2020-21	Form ADT 1 filing by Companies
31-12-2021	Form AOC 4 (CFS, XBRL, Non-XBRL)	FY 2020-21	Form AOC 4 filing by Companies
31-12-2021	Form MGT-7A	FY 2020-21	Applicable to all companies (except OPC and Small companies)
31-12-2021	Form MGT-7A	FY 2020-21	Applicable to Small Companies and OPC

Disclaimer: Every care has been taken in the preparation of this article to ensure its accuracy. The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up