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
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 |
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 |
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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