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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

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Category Income Tax, Other Articles by - CA. Mohit Kumar 



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