| Compliance Due Date | Concerned (Reporting) Period | Compliance Detail | Applicable To |
| TDC / TCS Deposit | Non-Government Deductors
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| 7th Sep | August 2021 | Equalization Levy Deposit | All Deductors
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| a) GSTR-7 (TDS Return Under GST) b) GSTR-8 (TCS Return Under GST) |
a) Person required to deduct TDS under GST
b) Person required to deduct TCS underGST
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| 10th Sep | |||
| GSTR-1 (Outward Supply Return) | Taxable persons having turnover > Rs. 5 Crore
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| 13th Sep | GSTR-6 [Return by input service distributor (ISD)] | Person registered as ISD
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| Invoice Furnishing Facility – IFF (Details of outward supplies of goods or services) | Taxable persons having turnover < Rs. 5 Crore
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| 15th Sep | August 2021 | Deposit of PF & ESI contribution | All Deductors
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| FY 2021-22 | 2nd Installment of advance tax for the Assessment Year 2022-23 | Taxpayers liable to pay advance tax
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| 20th Sep | August 2021 | a) GSTR-5 (Return by Non-resident) | a) Non-resident taxableperson
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| b) GSTR-5A [Online Information Database Access and Retrieval (OIDAR) servicesreturn] | b) OIDAR servicesprovider
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| 25th Sep | GSTR-3B (Summary return) | All taxable persons (except composition dealer) having annual turnover > Rs. 5 crore in FY 2020-21
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| Form GST PMT-06 (Payment of tax for Quarterly filers) | All taxable persons (except composition dealer) having annual turnover < Rs. 5 crore in FY 2020-21
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| 30th Sep | Statutory audit under Companies Act | All Companies
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| Director KYC submission for DIN holders as on 31 March 2021 | Every person who has a DIN allotted and the status of the DIN is ‘Approved’.
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| Filing of Form FC-3 (Annual accounts and list of places of business in India) with ROC | Liaison / Branch / Project office in India
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| Filing of Annual Activity Certificate (AAC) & Audited financials with AD Bank and Director General of Income Tax (International Taxation) | |||
| Revised Annual Return on Foreign Assets & Liabilities (FLA) on the basis Audited Financial Statements of the Companies
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Indian companies having Foreign Direct Investment (FDI) | ||
| Due date of holding Annual General Meeting (AGM) of all the Indian Companies
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All Companies | ||
| Income-tax return
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All assessees other than: • Corporate-assessee • Non-corporate assessee (whose books of account are required tobe audited) accountsare required to beaudited • An assessee who is required to furnish Transfer Pricing reportu/s 92E |
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| – | Linking Aadhaar with PAN
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Individuals (except senior citizens > 80 years of age, foreign citizens, non- residents) |
Tax Compliance Calendar for September 2021
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