Tax Compliance Calendar for October 2021
| Compliance
Due Date: |
Concerned
(Reporting) Period: |
Compliance Detail: | Applicable To: |
| 7th October | September 2021 | TDC/TCS deposit | Non-government Deductors |
| Equalization Levy deposit | All Deductors | ||
| 10th October | 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 under GST |
|
| 11th October | GSTR-1 (Outward supply return) | Taxable persons having turnover > Rs.
5 crore |
|
| 13th October | GSTR-6 [Return by input service distributor
(ISD)] |
Person registered as ISD | |
| Invoice Furnishing Facility – IFF (Details of
outward supplies of goods or services) |
Taxable persons having turnover < Rs.
5 crore |
||
| 15th October | September 2021 | Deposit of PF & ESI contribution | All Deductors |
| September 2021 | Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o AUG 2021,194IB,194M,Quarterely TCS statements, | All Deductors | |
| 18
1818th October |
July-September Quarter 2021 | CMP 08 | A taxpayer who has opted for the composition scheme has to file CMP-08 in order to deposit payments every quarter. |
| 20th October | September 2021 | a) GSTR-5 (Return by Non-resident)
b)GSTR-5A [Online Information Database Access and Retrieval (OIDAR) services return] |
a) Non-resident taxable person
b) OIDAR services provider |
| GSTR-3B (Summary return) | All taxable persons (except
composition dealer) having annual turnover > Rs. 5 crore in FY 2020-21 |
||
| 22 nd October | SEP Quarter | For Taxpayer with Annual Turnover Up-to Rs 5 crore – Category – 1 | |
| 24th October | SEP Quarter | For Taxpayer with Annual Turnover Up-to Rs 5 crore – Category – 2 | |
| 25th October | 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 |
|
| 31st October | Quarterly statement of TDS deposited for the quarter ending September 30, 2021 | All deductors |
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