Tax Compliance Calendar for December 2021
| Compliance Due
Date: |
Concerned
(Reporting) Period: |
Compliance Detail: | Applicable To: |
| 7th December | November 2021 | TDC/TCS deposit | Non-government Deductors |
| Equalization Levy deposit | All Deductors | ||
| 10th December | 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 December | GSTR-1 (Outward supply return) | Taxable persons having turnover > Rs. 5
crore |
|
| 13th December | 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 December | Deposit of PF & ESI contribution | All Deductors | |
| FY 2021-22 | 3rd Installment of Advance Tax | Taxpayers liable to pay advance tax | |
| 20th December | November 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 |
||
| 25th December | 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 |
|
| 30th December | FY 2020-21 | Filing of Annual Accounts in Form
8 (ROC) |
Limited Liability Partnerships (LLPs) |
| 31st December | Annual Return in Form GSTR-9 | All taxpayers having aggregate turnover >
Rs. 2 crore in FY 2020-21 |
|
| Annual Return in Form GSTR-9A | Composition taxpayers having aggregate
turnover > Rs. 2 crore in FY 2020-21 |
||
| Reconciliation Statement in Form
GSTR-9C |
All taxpayers having aggregate turnover >
Rs. 5 crore in FY 2020-21 |
||
| Income-tax Return for AY 2021- 22 | All assessees other than
• Corporate-assessee • Non-corporate assessee (whose books of account are required to be audited) • Partner of a firm whose accounts are required to be audited • Assessees required to furnish Transfer Pricing report u/s 92E |
||
| Form AOC-4 (Annual accounts) | All Companies are required to file Annual
accounts with ROC within 30 days from conclusion of AGM |
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