And finally the world seems to be recovering from COVID 19 effects. Things, including businesses are getting back on track. Amid all of this, it is important to stay compliant with enormous compliance falling in the year for businesses and entrepreneurs. The Government and concerned Government Departments such as Ministry of Corporate Affairs, Central Bureau of Direct Taxes, Income Tax Department, Ministry of Finance etc have announced extensions in various due dates from time to time to facilitate the stakeholders and taxpayers at large. Nevertheless, statutory compliance and tax compliance is concerned, every month is significant. There are various tax and statutory compliance due dates relating to ROC filing, GST return filings and Income tax filing falls in the month of October, 2021.
Compliance Calendar for the Month of October 2021
| Important due dates for the GST Returns in the Month of October 2021 | |||
| Due date | Form to be filed | Period | Who should file? |
| 10.10.2021 | GSTR 7 | September2021 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST |
| 10.10.2021 | GSTR 8 | September 2021 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST |
| 11.10.2021 | GSTR 1 | September 2021 | Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
| 13.10.2021 | GSTR 1 (QRMP) | July to September 2021 | GST return for the taxpayers who opted for QRMP scheme (Optional) |
| 13.10.2021 | GSTR 6 | September2021 | Input Service Distributors |
| 18.10.2021 | CMP- 08 | July to September 2021 | Composition |
| 20.10.2021 | GSTR 5 & 5A | September 2021 | Non-Resident Taxpayers and ODIAR services provider |
| 20.10.2021 | GSTR 3B | September2021 | The due date for GSTR-3B having an Annual Turnover of more than 5 Crores |
| 25.10.2021 | GST Challan Payment | September 2021 | GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers) |
| Important due dates for the Income Tax Compliance / PF / ESI in the Month of October 2021 | |||
| 07.10.2021 | Challan No. ITNS-281 | September 2021 | Payment of TDS/TCS deducted /collected in September 2021. |
| 15.10.2021 | TDS Certificate | August 2021 | Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of August, 2021 |
| 15.10.2021 | TDS Certificate | August 2021 | Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of August, 2021 |
| 15.10.2021 | TDS Certificate | August 2021 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of August, 2021 |
| 15.10.2021 | Form 24G by Government officer | September 2021 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2021 has been paid without the production of a challan |
| 15.10.2021 | Form No. 3BB | September 2021 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2021 |
| 15.10.2021 | TCS Payment | July to September 2021 | Quarterly statement of TCS deposited for the quarter ending September 30, 2021 |
| 15.10.2021 | Electronic Challan cum Return (ECR) (PF) | September 2021 | E-payment of Provident Fund |
| 15.10.2021 | ESI Challan | September 2021 | ESI payment |
| 30.10.2021 | TDS Challan-cum-statement | September2021 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M |
| 30.10.2021 | TCS Certificate | July to September 2021 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2021 |
| 31.10.2021 | Form 3CEAB | FY 2020-21 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2020-21 |
| 31.10.2021 | TDS Payment | July to September 2021 | Quarterly statement of TDS deposited for the quarter ending September 30, 2021 |
| 31.10.2021 | Annual Audited Account | FY 2020-21 | Due date for furnishing of Annual audited accounts for each approved programme under section 35(2AA) |
| 31.10.2021 | Non TDC Return | July to September 2021 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2021 |
| 31.10.2021 | Copies of Form No. 60 | April to September 2021 | Copies of the declaration received in Form No. 60 during April 1, 2021 to September 30, 2021 to the concerned Director/Joint Director |
| 31.10.2021 | – | – | Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 with additional charge |
| Important due dates for the Company Annual Filing and LLP Annual Filing in the Month of October 2021 | |||
| 14.10.2021 | ADT 1 | FY 2020-21 | |
| 29.10.2021 | Form AOC 4 | FY 2020-21 | AOC 4 filing by Companies (If AGM is held on 30.09.2021) – If AGM was not held on 30.09.2021, then AOC 4 needs to be filed withing 30 days date of the conclusion of AGM |
| 30.10.2021 | LLP Form 8 | FY 2020-21 | Every LLP should submit the data of its profit or loss and balance sheet.Financial Report of LLP |
| 31.10.2021 | Form MSME | April to September 2021 | All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises. |
