It is essential for every business to comply with legal compliances and to finish all filings required before the due dates irrespective of the structure of the business. Post covid, The Government and concerned Government Departments such as Ministry of Corporate Affairs (MCA), Central Bureau of Direct Taxes (CBDT), Income Tax Department, Ministry of Finance, etc have announced extensions in various due dates recently. Many Due dates under Income Tax have also been extended recently due to glitches in the new income tax portal. As far as compliances are concerned, every month has its own importance. It is important to acknowledge the importance of September month as various due dates of filing ITR under income tax act, and a few important statutory compliances on MCA portal are in the September month.
All the important due dates for statutory compliances are as follows:
|
S. No. |
Act / Portal |
Compliance |
Period |
Original date |
Extended Date |
Details |
|
1 |
Income tax |
Depositing
TDS/TCS/ Equalization Levy |
Aug-21 |
07-Sep-21 |
07-Sep-21 |
Due date of
depositing TDS/TCS and Equalization Levy for previous month. |
|
2 |
GST |
GSTR-7 |
Aug-21 |
10-Sep-21 |
10-Sep-21 |
To be filed by
the persons who is required to deduct TDS (Tax deducted at source) under GST. |
|
3 |
GST |
GSTR-8 |
Aug-21 |
10-Sep-21 |
10-Sep-21 |
To be filed by
the e-commerce operators who are required to deduct TCS (Tax
collected at source) under GST. |
|
4 |
GST |
GSTR-1 |
Aug-21 |
11-Sep-21 |
11-Sep-21 |
To be filed by: |
|
5 |
GST |
Details of
outward supply-IFF |
Aug-21 |
13-Sep-21 |
13-Sep-21 |
Registered person
with turnover less than INR 5 Crores and opted for quarterly filing of return
under QRMP. |
|
6 |
GST |
GSTR -6 |
Aug-21 |
13-Sep-21 |
13-Sep-21 |
To be filed by
Input Service Distributors. |
|
7 |
Income tax |
TDS Certificate |
Aug-21 |
14-Sep-21 |
14-Sep-21 |
Due date for
issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and
194M in the month of August, 2021 |
|
8 |
Labour Law |
Providend Fund /
ESI |
Aug-21 |
15-Sep-21 |
15-Sep-21 |
Due Date for
payment of Provident fund and ESI contribution for the previous month. |
|
9 |
Income tax |
Form 3BB by Stock
Exchange |
Aug-21 |
15-Sep-21 |
15-Sep-21 |
Form 3BB is the 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 the
month of August 2021 |
|
10 |
Income tax |
24G |
Aug-21 |
15-Sep-21 |
15-Sep-21 |
Due date of
furnishing of Form 24G by an office of the Government where TDS/TCS for the
month of July, 2021 has been paid without the production of a challan |
|
11 |
Income tax |
Payment of
Advance Tax (2nd Installment) |
AY 2022-2023 |
15-Sep-21 |
15-Sep-21 |
Second instalment
of advance tax for the assessment year 2022-23 |
|
12 |
GST |
GSTR – 3B |
Aug-21 |
20-Sep-21 |
20-Sep-21 |
Due Date for
filling GSTR – 3B return for the month of August, 2021 for the taxpayer with
Aggregate turnover exceeding INR 5 crores during previous year |
|
13 |
GST |
GSTR -5 |
Aug-21 |
20-Sep-21 |
20-Sep-21 |
GSTR-5 to be
filed by Non-Resident Taxable Person for the previous month. |
|
14 |
GST |
GSTR -5A |
Aug-21 |
20-Sep-21 |
20-Sep-21 |
GSTR-5A to be
filed by OIDAR Service Providers for the previous month. |
|
15 |
GST |
GSTR – 3B *(for
category A state) |
Aug-21 |
22-Sep-21 |
22-Sep-21 |
Due Date for
filling GSTR – 3B return for the month of August, 2021 for the taxpayer with
Aggregate turnover upto INR 5 crores during previous year and who has opted
for monthly filing of GSTR-3B |
|
16 |
GST |
GSTR – 3B **(for
category B state) |
Aug-21 |
24-Sep-21 |
24-Sep-21 |
Due Date for
filling GSTR – 3B return for the month of August, 2021 for the taxpayer with
Aggregate turnover upto INR 5 crores during previous year and who has opted
for monthly filing of GSTR-3B |
|
17 |
GST |
Payment of GST |
Aug-21 |
25-Sep-21 |
25-Sep-21 |
GST Challan
Payment for taxpayer, with aggregate turnover of less than INR 5 Crores
during preceeding year, who has opted for quarterly filing of returns. |
|
18 |
Income tax |
TDS challan cum
statement |
Aug-21 |
30-Sep-21 |
30-Sep-21 |
Due date for furnishing
of challan-cum-statement in respect of tax deducted under section 194-IA,
194-IB, 194M for the month of August, 2021 |
|
19 |
Income tax |
Linking PAN with
AADHAAR |
1st April, 2019
onwards |
30-Sep-21 |
30-Sep-21 |
Linking of PAN
with AADHAAR number is mandatory from 1st april 2019 (due date Extended from
31 March 2021 to 30th June 2021 vide notif. S.O. 1432(E), dated 31-03-202)
(further extended from 30 June 2021 to 30 September 2021 (vide Circular no.
12/2021, dated 25-06-2021) (if not linking the PAN with AADHAAR numner then
the PAN will be inoperative and a person will not be able to conduct
financial transactions) |
|
20 |
Income tax |
Income Tax Return |
AY 2021-2022 |
31-Jul-21 |
30-Sep-21 |
Return of income
for the assessment year 2021-22 for all assessee other than: |
|
21 |
Others |
Registration on
Udyam Portal |
1st April, 2021
onwards |
|
01-04-2021
onwards |
MSMEs registrated
prior to 30th June 2020, there MSME registration shall remain valid only up to
31st March, 2021, i.e., after this date it is mandatory for each and every
enterprise to register itself on Udyam portal. |
|
22 |
MCA |
Form AOC-4
filling by OPC (One Person Company) |
FY 2020-21 |
27-Sep-21 |
27-Sep-21 |
Form AOC 4 is
used to file the financial statements for each financial year with the
Registrar of Companies (ROC) |
|
23 |
MCA |
Form DIR-3 (KYC
for Director) |
FY 2020-21 |
30-Sep-21 |
30-Sep-21 |
DIR-3 KYC is
an annual e-form which is to be filed by every
Director/Partners/Designated Partners who has been allotted a ‘Director
Identification Number’ (DIN) as on 31st March of a financial year and is to
be submitted as an e-form DIR-3-KYC to the Central Government on or before
30th September of immediate next Financial Year. |
|
24 |
GST |
Apply for
revocation of cancellation of GST Registration falling between 1st March,
2020 to 31st August, 2021 |
Within 90 days
from date of cancellation of GST Registration |
|
30-Sep-21 |
In view of the
notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing
of application for revocation of cancellation of registration falls between
1st March, 2020 to 31st August, 2021, the time limit for filing such
application for revocation of cancellation of registration has been extended
up to 30th September, 2021. |
* Category A States - Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
** Category B States - Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha