A. Due dates for Compliances under GST
GSTR-3B - Monthly GST Return
|
Turnover in the previous financial year |
Return for the Month |
Extended Due Date |
|
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
OCT -2021 |
20-NOV -2021 |
GSTR-1
|
Turnover |
Return for Month / Quarter |
Extended Due Date |
|
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. |
OCT -2021 |
11-NOV-21 |
|
IFF - Optional for Taxpayers who have opted for QRMP |
OCT -2021 |
13-NOV-21 |
- 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
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