Statutory and Tax Compliance Calendar for September 2021

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Sonali Maity | Sep 2, 2021 | Views 462796

Statutory and Tax Compliance Calendar for September 2021

Statutory and Tax Compliance Calendar for September 2021

S.No Statue purpose Compilance period Orginial date Extended date Event Details
1 Income Tax TDS/TCS Liability deposite Aug-21 07-Sep-21 07-Sep-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for pervious month,
2 GST GSTR-7 Aug-21 10-Sep-21 10-Sep-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (tax deducted at source) under GST
3 GST GSTR-8 Aug-21 10-Sep-21 10-Sep-21 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
4 GST GSTR-1 Aug-21 11-Sep-21 11-Sep-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”

5 GST Details of outward supply -IFF Aug-21 13-Sep-21 13-Sep-21 Invoice furnishing facility for August, 2021 is available for registered person with turnover less than INR 5 crores and optrd for quarterly filing of return under QRMP
6 GST GSTR 6 Aug-21 13-Sep-21 13-Sep-21 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS certificate Aug-21 14-Sep-21 14-Sep-21 Due Date for issues of TDS Certificate for tax deducted under section 194-IA, 194- IB and 194M in the month of August,202
8 Labour Law Provided Fund /ESI Aug-21 15-Sep-21 15-Sep-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income Tax Form 3BB by Stock Exchange Aug-21 15-Sep-21 15-Sep-21 Form 3BB is the 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 the month of August 2021
10 Income Tax Furnishing Form 24G Aug-21 15-Sep-21 15-Sep-21 Due Date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without production of a challan
11 Income Tax Advance Tax (2nd Installment) AY 2022-2023 15-Sep-21 15-Sep-21 Second installment of advance tax for the assessment year 2022-23
12 GST GSTR-3B Aug-21 20-Sep-21 20-Sep-21 Due Date for filing GSTR-3B return for the month of August, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 Crores during previous year
13 GST GSTR-5 Aug-21 20-Sep-21 20-Sep-21 GSTR-5 to be filed by Non-Resident Taxable person for the previous month
14 GST GSTR-5A Aug-21 20-Sep-21 20-Sep-21 GSTR-5A to be filed by OIDAR Service providers for the previous month.
15 GST GSTR-3B-X-State* Aug-21 22-Sep-21 22-Sep-21 Due Date for filing GSTR-3B return for the month of August, 2021 for the taxpayer with Aggregate turnover upto INR 5 Crores during previous year and who has opted for monhly filing of GSTR-3B
16 GST GSTR-3B-Y State** Aug-21 24-Sep-21 24-Sep-21 Due Date for filing GSTR-3B return for the month of August , 2021 for the taxpayer with Aggregate turnover upto INR 5 Crores during previous year and who has opted for monthly filing of GSTR-3B
17 GST GST Challan payment if no sufficient ITC available Aug-21 25-Sep-21 25-Sep-21 GST Challan payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year,who has opted for quaterly filing of returns.
18 Income Tax TDS challan cum statement Aug-21 30-Sep-21 30-Sep-21 Due date for furishing of challan -cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of August, 2021
19 Income Tax Linking PAN with AADHAAR 1st April, 2019 owards 30-Sep-21 30-Sep-21 Linking of PAN with AADHAAR number is mandatory from 1st april 2019 (due date Extended from 31 March 2021 to 30th June 2021 vide notif.S.O. 1432(E), dated 31-03-2021) (further extended from 30 June 2021 to 30 September 2021 (vide Circular no. 12/2021, dated 25-06-2021) (if not linking the PAN with AADHAAR number then the PAN will be inoperative and a person will not be able to conduct financial transactions)
20 Income Tax Income Tax Return AY 2021-2022 31-Jul-21 30-Sep-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 afirm whose accouts are required to be audited or the spouse of such partner if the provisions of section5A applies or
(d) an assessee who is required to furnish a report under section 92E.
(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)”
21 Others Registration on Udyam portal 1st April,2021 onwards 01-04-2021 onwards MSMEs registrated prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
22 MCA Form AOC-4 filing by OPC ( One Person Company) FY 2020-21 27-Sep-21 27-Sep-21 Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC)
23 MCA Form DIR-3 (KYC for Director) FY 2020-21 30-Sep-21 30-Sep-21 DIR-3 KYC is an annual e-form which is to be filed by every Director/ Partners/Designated Parters who has been alloted a ‘Director Identification Number’ (DIN) as on 31st March of financial year and is to be submitted as an e- for DIR-3-KYC to the Central Governmaent on or before 30th September of immediate next Financial Year.
24 GST Apply revocation of cancellation of GST Registration falling between 1st March, 2020 to 31st August,2021 Within 90 days from date of cancellation of gst Registration 30th September, 2021 In view of the notification 34/2021- Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March ,2020 to 31st August, 2021, the time limit for filing such application for revocation of cancellation of registration has been extended up to 30th September, 2021.

* Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

** Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha

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