c

This Article contains compliance requirement under various statutory Act for which due date falls in the month of December, 2021. The due dates are very crucial for compliances of statutory provision under various act in order to avoid penalty, interest or late fee

I. Compliances under Income Tax Act

Due Date Applicable Form Applicable Period Compliance Requirement
07-12-2021 ITNS -281 November, 2021 TDS and TCS payment for the month of  November 2021
15-12-2021  ITNS -280 FY 2021-22 III installment of advance tax for the assessment year 2022-23 (75% of Advance Tax Liability
15-12-2021 TDS Certificate (Form 16B/16C/16D) November, 2021 Issue of TDS Certificate for tax deducted under Section 194IA/IB/M in the month of November, 2021
15-12-2021 Form 24G for  Government Deductor November, 2021 The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November 2021 has been paid without the production of a challan
15-12-2021 Form No. 3BB November, 2021 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 month of November, 2021
30-12-2021  Form No. 26QB/26QC/26QD November, 2021 Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of November, 2021
30-12-2021 Form No. 3CEAD Accounting Year (Jan to Dec 2020) Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2020 to December 31, 2020) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc
31-12-2021 Form No. 3CEB FY 2020-21 Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
31-12-2021 ITR forms FY 2020-21 ITR filing for non-audit cases and who have not entered into any international or specified domestic transactions Vide Circular no. 17/2021, dated 09-09-2021
31-12-2021 Form No. 15CC July – September, 2021 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021 Equalization Levy statement Form No. 1 FY 2020-21 Furnishing of Equalization Levy statement for the Financial Year 2020-21 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021 Form 15G/H Option July- September, 2021 Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021  vide Circular no. 16/2021, dated 29-08-2021
31-12-2021 Form No. 10BBB July- September, 2021 Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2021  vide Circular no. 16/2021, dated 29-08-2021
31 December 2021 Form –II July- September, 2021 Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2021 vide Circular no. 16/2021, dated 29-08-2021
31-12-2021 Form No. 3CEAC Intimation (required to be made on or before 30-11-2021) by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India in Form 3CEAC vide Circular no. 16/2021, dated 29-08-2021
31-12-2021 Form No. 3CEAD Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, which is required to be furnished on or before 30-11-2021, in Form no. 3CEAD
31-12-2021 Form No. 3CEAE Intimation on behalf of an international group, which is required to be made on or before 30-11-2021, in Form no. 3CEAE vide Circular no. 16/2021, dated 29-08-2021

Statutory Tax Compliance Calendar for December, 2021

II. Compliances under ESI and PF Act

Due Date Applicable Form Applicable Period Compliance Requirement
15-12-2021 Electronic Challan cum Return (ECR) (PF) November, 2021 E-payment of Provident Fund
15-12-2021 ESI Challan November, 2021 ESI payment

III. Compliances under GST Act

Due Date Applicable Form Applicable Period Compliance Requirement
10-12-2021 GSTR-7 November, 2021 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST
10-12-2021 GSTR-8 November, 2021 TCS return under GST( To be filed by E-Commerce Operator)
11-12-2021 GSTR-1 November, 2021 Taxpayers have an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13-12-2021 GSTR- IFF November, 2021 Opted for quarterly filling as per QRMP Scheme (Optional)
13-12-2021 GSTR-6 November, 2021 Input Service Distributor (ISD)
20-12-2021 GSTR 5 November, 2021 Non-Resident Taxpayers
20-12-2021 GSTR 5A November, 2021 Non-Resident Taxpayers or OIDAR services provider
20-12-2021 GSTR-3B November, 2021 Turnover exceeding Rs. 5 Crore or opted to file monthly return
25-12-2021 GST PMT -6 November, 2021 GST Challan Payment
31-12-2021 GSTR-9 FY 2020-21 GST Annual return
31-12-2021 GSTR-9C FY 2020-21 Reconciliation Statement

IV. Compliances under Companies Act

Due Date Applicable Form Applicable Period Compliance Requirement
14-12-2021 ADT-1 FY 2020-21 Form ADT 1 filing by Companies
31-12-2021 Form AOC 4 (CFS, XBRL, Non-XBRL) FY 2020-21 Form AOC 4 filing by Companies
31-12-2021 Form MGT -7A FY 2020-21 Applicable to all companies (except OPC and Small companies)
31-12-2021 Form MGT -7A FY 2020-21 Applicable to Small Companies and OPC

****

Disclaimer: Every care has been taken in the preparation of this article to ensure its accuracy. The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up

Author Bio

Qualification: CA in Practice
Company: N/A
Location: Delhi, Delhi, India
Member Since: 15 May 2020 | Total Posts: 8
The author, CA Mohit Kumar is a practicing Chartered Accountant having Office at Delhi, with more than 5 years of professional cum practical experience, Direct Tax, International Taxation, Indirect Tax Consultant, litigation & compliance matters. If you have any query then author can be reached View Full Profile

My Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Whatsapp

taxguru on whatsapp WHATSAPP GROUP LINK

Join Taxguru Group on Telegram

taxguru on telegram TELEGRAM GROUP LINK

More Under CA, CS, CMA

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

January 2022
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31