INCOME TAX
TDS
▪️07th August 2021- TDS deducted /TCS collected for the month of July, 2021
▪️14th August 2021-Due date for issue of TDS Certificate for tax deducted under section 194-IA 194-IB/194M in the month of June, 2021
▪️15th August 2021-Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
▪️30th August 2021- Furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M for the month of June, 2021
IT RETURN
▪️30th Sept 2021 – Individual / HUF/ AOP/ BOI (books of accounts not required to be audited) (extended from 31st July)
▪️30th Nov 2021 – Businesses (Requiring Audit) (extended from 31st October 2021)
▪️31st Jan 2021 – Belated or Revised Return (extended from 31st Dec 2021)
AUDIT
▪️031st Oct 2021 – Audit report under Income Tax Act
▪️030th Nov 2021 – Audit report for transfer pricing cases
ADVANCE TAX
▪️15th Sept 2021 – Second advance tax installment for FY 2021-22
OTHER
▪️31st August 2021- Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge and due date for payment of amount with additional charge is 31/10/2021
▪️31st August 2021- Extended Due date for re-registration of Trust or Society u/s 80G/12AB .
▪️30th Sept 2021- Extended Due date for linking of Aadhaar number with PAN
GST
▪️11th August 2021-Due date of filling GSTR-1 by registered person having a turnover above Rs. 5 Crores in the previous Financial Year and not opting QRMP for the month of July, 2021 (for Maharashtra and Chattisgarh state)
▪️13th August 2021-Due date of filling IFF – Optional for Taxpayers who have opted for QRMP
▪️20th August 2021-Due date of filling GSTR-3B by registered person having a turnover above Rs. 5 Crores in the previous Financial Year for the month of July, 2021 (for Maharashtra and Chattisgarh state)
▪️20th August 2021-Due date of filling GSTR-3B by registered person having a turnover upto Rs. 5 Crores in the previous Financial Year and not opting QRMP for the month of July, 2021 (for Maharashtra and Chattisgarh state)
▪️25th August 2021-Taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06 for the JULY Month.
▪️31st August 2021- End date for GST Amnesty Scheme with reduced Late Fee w.e.f. July 2017 (from the date of the start of the GST) onwards for delay in filling of various GST returns
▪️31st December 2021- GSTR 9 (Annual Return) for FY 2020-21. (Annual return is optional for assessee who has a turnover upto Rs 2 crores.)
▪️31st December 2021- GSTR 9C (Audit) for FY 2020-21. (Audit report is not applicable assessee who has a turnover upto Rs 2 crores, optional with some benefit who has a turnover upto Rs 2 crores and mandatory for assessee who has a turnover above Rs 5 crores.)
ESI/PF
▪️15th August 2021- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for July 2021.
▪️25th August 2021- Due date of filing of return for month of July.
Note: If not paid within due date disallowed under income tax act.
PROFESSIONAL TAX
▪️31st August 2021- Due date for payment of PT for the month of July where tax liability is more than Rs.100,000/-.
ROC
LLP
▪️31st August 2021- LLP Form 11-LP Annual Filing- Details of LLP and/or Company in which partner/designated partner is director/partner.
Company
▪️31st August 2021- Extended due date for DPT-3 form for details of Public deposits by Company.
▪️31st August 2021- MSME-1For furnishing half yearly return of outstanding payments to Micro Small or Medium Enterprises, if any. (For the period from October to March).
▪️30th September 2021- Application for KYC by way of MCA’s Web Based Verification Service and filing of E-form for all Directors for the year ending 31.03.2021.
▪️30th September 2021- Conducting the Annual General Meeting (AGM) of a Company.
▪️30th September 2021- For Appointment of Cost Auditor (Applicable to Specific Companies).