GST & Income Tax Complaince Schedule for FY 2021-22

Article contains Major Income Tax and GST Compliances. Income Tax Compliances includes Schedule for Payment of Advance Tax, For Payment of TDS/TCS, Submission of Quarterly TDS/TCS Return and due date for SFT Return.

GST Compliances includes Schedule for Filing of Return of Compositions Dealers (CMP-8 and GSTR-4), GSTR-1 , GSTR 3B, PMT-6, GSTR 9, GSTR-7 and ITC-4. It further includes due date for Acceptance of TDS under GST and for applying LUT.

INCOME TAX
COMPLIANCE	FOR period	DUE DATE
ADVANCE TAX	Q1	15-June
	Q2	15-September
	Q3	15-December
	Q4	15-March

IT	ITR	31-July
	TAR	30-September
	TAR OF ITR	31-October
ITR BELATED / REVISED		31ST DECEMBER
TDS /TCS PAYMENT	CHALLAN	7TH EVERY MONTH
		FOR MARCH 30TH APRIL
TCS 27EQ	Q1	15-July
	Q2	15-October
	Q3	15-January
	Q4	15-May

TDS 24Q/26Q	Q1	31-July
	Q2	31-October
	Q3	31-January
	Q4	31-May

SFT	YEARLY	31-May

GST

FOR COMPOSITION
	CMP-8	QUARTERLY	18-July
	CMP-8	QUARTERLY	18-October
	CMP-8	QUARTERLY	18-January
	CMP-8	QUARTERLY	18-April
	GSTR 4	YEARLY	30-April

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RETURN FILING SCHEDULE FOR MONTHLY PARTIES
	GSTR 1	DUE DATE		GSTR 3B	DUE DATE
MONTHLY	GSTR 1	11th	MONTHLY	GSTR 3B	20th

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RETURN FILLING SCHEDULE FOR QUARTERLY PARTIES
	GSTR 1 / IFF	DUE DATE		GSTR 3B	DUE DATE
JAN	OPTIONAL	13th FEB	JAN	PMT-6-MONTHLY( If Tax payable then only )	25th FEB
FEB	OPTIONAL	13th MAR	FEB	PMT-6-MONTHLY( If Tax payable then only )	25th MAR
MAR	QUARTERLY GSTR 1 FOR JAN-MARCH	13th APR	MAR	QUARTERLY GSTR 3B FOR JAN-MARCH ( COMPULSORY)	22th APR
APR	OPTIONAL	13th MAY	APR	PMT-6-MONTHLY( If Tax payable then only )	25th MAY
MAY	OPTIONAL	13th JUN	MAY	PMT-6-MONTHLY( If Tax payable then only )	25th JUN
JUN	QUARTERLY GSTR 1 FOR APR-JUN	13th JUL	JUN	QUARTERLY GSTR 3B FOR APR-JUN ( COMPULSORY)	22th JUL
JUL	OPTIONAL	13th AUG	JUL	PMT-6-MONTHLY( If Tax payable then only )	25th AUG
AUG	OPTIONAL	13th SEP	AUG	PMT-6-MONTHLY( If Tax payable then only )	25th SEP
SEP	QUARTERLY GSTR 1 FOR JUL-SEP	13th OCT	SEP	QUARTERLY GSTR 3B FOR JUL-SEP ( COMPULSORY)	22th OCT
OCT	OPTIONAL	13th NOV	OCT	PMT-6-MONTHLY( If Tax payable then only )	25th NOV
NOV	OPTIONAL	13th DEC	NOV	PMT-6-MONTHLY( If Tax payable then only )	25th DEC
DEC	QUARTERLY GSTR 1 FOR OCT-DEC	13th JAN	DEC	QUARTERLY GSTR 3B FOR OCT-DEC ( COMPULSORY)	22th JAN