Due Date Compliance Calendar for the m/o October 2021

Sazal Sharma , Last updated: 13 October 2021
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A CA has to take care of various compliances each month ranging from GST, and Income Tax to Companies Act, and LLP Act. Amidst this, it is important to plan your month so that you don't miss any due dates. In this article, we discuss all the due dates under all the acts, that lie in the month of October 2021.

Important due dates for Income Tax Compliance / PF / ESI in the Month of October 2021

Due Date	Forms/certificates/ challan	Period	Nature of compliance
7.10.21	TDS Certificate	October'21	The deadline for filing TDS/TCS liabilities for the preceding month under the Income Tax Act of 1961.
7.10.21	TDS Certificate	October'21	TDS deposits for July-September 2021 are due on this date u/s sections 192, 194A, 194D, or 194H.
7.10.21	Equalization Levy	October'21	The Equalization Levy for the month of September 2021 should therefore be deposited by this specific date.
15.10.21	TDS Certificate	October'21	In the month of September 2021, the TDS Certificate for taxes deducted under sections 194-IA, 194-IB, and 194M is due.
15.10.21		October'21
15.10.21	TCS Certificate	October'21	TCS's quarterly statement for the period ended September 30, 2021, has been submitted.
15.10.21	From no. 3BB	October'21	For the month of August 2021, the deadline for a stock exchange to submit a statement in Form No. 3BB in respect of transactions in which client codes were amended after registration in the system.
30.10.21	Challan under section 194-IA, 194-IB, 194-IM	October'21	In the month of September 2021, the challan-cum-statement in respect of tax deducted under sections 194-IA, 194-IB, and 194-IM is due.
30.10.21	TCS Certificate	October'21	TCS certificate for the quarter ending September 30, 2021 (along with relation to any tax collected by someone)
31.10.21	Form no. 3CEAB	October'21	Implication in Form no. 3CEAB by a recognised constituent entity of an international group based in India for the accounting year 2020-21.
31.10.21	TDS Certificate	October'21	TDS deposited quarterly statement for the quarter ending September 30, 2021.
31.10.21	Direct Tax Vivad se Vishwas Bill	October'21	Payment of additional tax under the Direct Tax Vivad se Vishwas Act, 2020.

Due Date Compliance Calendar for the m/o October 2021

Important due dates for the compliance requirements under GST

Due Date	Forms/certificates/ challan	Period	Nature of compliance
20.10.21		September'21	Due date for taxpayers with an aggregate revenue of more than INR 5 crores during the previous year to file GSTR - 3B returns for the month of June 2021.
22.10.21		September 21	Deadline for filing GSTR-3B returns for the month of June 2021 for taxpayers with an aggregate turnover of up to INR 5 crores in the previous year and who have selected to file GSTR-3B quarterly.
11.10.2021		September, 2021	For taxpayers with an annual aggregate turnover of more than 1.50 crore.
13.10.2021		July-September Quarter of 2021	GSTR-1 due date for the quarter July-September 2021.

Important due dates for the compliance requirements under Companies Act 2013

Particulars	Due Date
A company formed after the regulation and holding share capital must not begin business or wield any borrowing rights unless the Director files a declaration with the Registrar of Companies within 180 days of the date of incorporation.(As per section 10A of companies act of 2013)	Within the 180 days from the date of the company's incorporation
Within 90 days of the Companies (Significant Beneficial Owners) Amendment Rules, 2019, a person who is a Significant Beneficial Owner must file a declaration with the reporting business.	Within 90 days of receiving the notification
The Companies Rules, 2018, require the filing of Form BEN-2.	In the first 30 days after obtaining beneficial interest
DIN KYC via DIR 3 KYC Form is a once-a-year exercise and the deadline for submitting it for the fiscal year 2020-21 is September 30, 2021.	30.09.2021
The Auditor Must File An Annual Return With The National Financial Reporting Authority	Within 270 days from the date of deployment of this Form
The Ministry declared in its General Circular dated December 13, 2018, that filing of Form NFRA-1 is only for Bodies Corporate and that filing by Companies is not permitted.	Within 15 days of the auditor's appointment.
Resolutions regarding the Board Report and Annual Accounts are filed with the company's Registrar.	After the board meeting, within 30 days
All unlisted and considered public corporations must file GNL-2 in until additional clarification is received as per companies rules of 2014.	all within 60 days of each half-completion year's
Filing a half-yearly return with the registrar regarding unpaid payments to Micro and Small Businesses	31.10.21
Entities that want to engage in CSR initiatives must be registered.	One time payment