Statutory and Tax Compliance Calendar for December 2021
Deepak Gupta | Dec 1, 2021 |
Statutory and Tax Compliance Calendar for December 2021
Below is the Statutory and Tax Compliance Calendar for December 2021. In the Month of December 2021 there are lot of due dates including the due date of GST Annual Filing, ROC Annual Filing, Income Tax ITR Filing. December 2021 is going to be very busy month for all the Tax Professionals. One needs to take care of all the Due dates.
| Act | Purpose | Compliance Period | Due date | Compliance Details |
| GST | GSTR-7 | Nov-21 | 10-Dec-21 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS under GST. |
| GST | GSTR-8 | Nov-21 | 10-Dec-21 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS under GST. |
| GST | GSTR-1 | Nov-21 | 11-Dec-21 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP” |
| GST | GSTR -6 | Nov-21 | 13-Dec-21 | Due Date for filing return by Input Service Distributors. |
| GST | GSTR-1 under IFF | Nov-21 | 13-Dec-21 | Invoice furnishing facility for November, 2021 is available for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
| GST | GSTR – 3B | Nov-21 | 20-Dec-21 | Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year |
| GST | GSTR -5 | Nov-21 | 20-Dec-21 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| GST | GSTR -5A | Nov-21 | 20-Dec-21 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| GST | GSTR – 3B-X State* | Nov-21 | 22-Dec-21 | Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B |
| GST | GSTR – 3B-Y State | Nov-21 | 24-Dec-21 | Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B |
| GST | GST Challan payment | Nov-21 | 25-Dec-21 | GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns. |
| GST | GSTR-9 | FY 2020-21 | 31-Dec-21 | GSTR-9 is Annual Return applicable for registered person with aggregate turnover exceeding INR 2 Crores during the F.Y. 2020-21. However, registered person with aggregate turnober upto INR 2 Crores have option to file GSTR-9. |
| GST | GSTR-9C | FY 2020-21 | 31-Dec-21 | GSTR-9C is reconciliation statement applicable for registered person with aggregate turnover exceeding INR 5 Crores during the F.Y. 2020-21. |
| Income Tax | TDS/TCS Liability Deposit | Nov-21 | 07-Dec-21 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for Nov month. |
| Income Tax | TDS Certificate | Oct-21 | 15-Dec-21 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021 |
| Income Tax | Form 24G | Nov-21 | 15-Dec-21 | Due date of 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 |
| Income Tax | Advance Tax-3rd Installement | FY 2020-21 | 15-Dec-21 | Due date for payment of 3rd Installement of Advance Tax for FY 2021-22 |
| Income Tax | TDS Challan cum Statement | Nov-21 | 30-Dec-21 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of November, 2021 |
| Income Tax | Income Tax Return | FY 2020-21 | 31-Dec-21 | “Return of income for the assessment year 2021-22 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.
The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021 The due date for furnishing of return of income for Assessment Year 2021-22 has been further extended from September 30, 2021 to December 31, 2021 vide Circular no. 17/2021, dated 09-09-2021” |
| Income Tax | Income Tax Return | FY 2020-21 | 31-Dec-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) The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from November 30, 2021 to December 31, 2021 vide Circular no. 9/2021, dated 20-05-2021” |
| Income Tax | Equalisation Levy Statement | FY 2020-21 | 31-Dec-21 | “Furnishing of Equalisation Levy statement for the Financial Year 2020-21
The due date for furnishing of Equalisation Levy statement has been extended from June 30, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021 The due date for furnishing of Equalisation Levy statement has been extended from July 31, 2021 to August 31, 2021 vide Circular no. 15/2021, dated 03-08-2021 The due date for furnishing of Equalisation Levy statement has been further extended from August 31, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021” |
| Income Tax | Form 15G/15H | July- September 2021 | 31-Dec-21 | “A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021 The due date for uploading declarations has been further extended from October 15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021” |
| Company Act | ADT-1 | FY 2020-21 | 14-Dec-21 | ADT-1 is an intimation to RoC about appointment of auditor and same should be filed within 15 days from date of conclusion of Annual General Meeting. Due date of holding AGM for F.Y. 2020-21 has been extended upto 30.11.2021 |
| Company Act | AOC-4 | FY 2020-21 | 30-Dec-21 | AOC-4 is filed for filing Financial statements and other documents with RoC and same must be filed within 30 days from date of conclusion of Annual General Meeting. |
| Company Act | Form 8 | FY 2020-21 | 30-Dec-21 | Form-8 is filed by every LLP to inform RoC about Financial Statement of LLP. |
| Labour Law | Providend Fund / ESI | Nov-21 | 15-Dec-21 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
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