Compliance Due Dates in FY 2021


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Compliance Due Dates in FY 2021 - 22
Category: Due Dates, Posted on: 01/04/2021 , Posted By: Team VKDS

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IMPORTANT STATUTORY DUE DATES FOR

FY 2021-22

INCOME TAX
1	Return of Income – for Assessment Year 2021-22 (i.e. FY-2020-21)	Due Dates
	Person not required to be Audited	On or before 31^st July, 2021
	Person required to be Audited & Companies	On or before 31^st October, 2021
	Person required to furnish their International transactions (s) in Form 3CEB	On or before 30^th November, 2021
	Belated or Revised return for FY 2020-21	On or before 31^st December, 2021
2	Audit Reports – for Assessment year 2021-22 (i.e. FY-2020-21)	Due Dates
	Assessee who has not entered into an international or specified domestic transaction	On or before 30^th September, 2021
	In Respect of assessee having an International or specified domestic transaction	On or before 31^st October, 2021
3	Other Forms	Due Dates
	Due date for furnishing of statement of financial transaction u/s 285BA in respect of FY 2020-21	On or before 31^st May, 2021
4	Payment of Advance Tax – for Assessment year 2022-23	Individual / Firm		Companies
	On or before 15^th June, 2021	15 % of Advance tax less advance tax already paid		15 % of Advance tax less advance tax already paid
	On or before 15^th September, 2021	45 % of Advance tax less advance tax already paid		45 % of Advance tax less advance tax already paid
	On or before 15^th December, 2021	75 % of Advance tax less advance tax already paid		75 % of Advance tax less advance tax already paid
	On or before 15^th March, 2022	100 % of Advance tax less advance tax already paid		100 % of Advance tax less advance tax already paid
	For taxpayers who have opted for Presumptive Taxation Scheme under 44AD & 44ADA – Business Income
	On or before 15th March, 2022		100% of advance tax (Single payment)

TAX DEDUCTED / COLLECTION AT SOURCE (TDS /TCS)
1	Payment of TDS/TCS	Due Dates
	Every Month except March	On or before 7^th of the subsequent (next) month
	For the Month of March	On or before 30^th April of the year
2	Filing of Quarterly TDS Return	Due Dates
	For Q1 – April to June	On or before 31^th July 2021
	For Q2 – July to September	On or before 31^st October 2021
	For Q3 – October to December	On or before 31^th January 2022
	For Q4 – January to March	On or before 31^th May 2022
3	Issuing Quarterly TDS Certificate	Due Dates for generating Form 16 & 16A
	For Q1 – April to June	On or before 15^th August 2021 - Non Salary (16A)
	For Q2 – July to September	On or before 15^th November 2021- Non Salary (16A)
	For Q3 – October to December	On or before 15^th February 2022 - Non Salary (16A)
	For Q4 – January to March	On or before 15^th June 2022 - Salary and Non Salary (16 & 16A)
4	Filing of Quarterly TCS Return	Due Dates
	For Q1 – April to June	On or before 15^th July 2021
	For Q2 – July to September	On or before 15^st October 2021
	For Q3 – October to December	On or before 15^th January 2022
	For Q4 – January to March	On or before 15^th May 2022
5	Issuing Quarterly TCS Certificate	Due Dates for generating Form 27D
	For Q1 – April to June	On or before 30^th July 20201
	For Q2 – July to September	On or before 30^th October 2021
	For Q3 – October to December	On or before 30^th January 2022
	For Q4 – January to March	On or before 30^th May 2022

Goods & Service Tax(GST)
Form No:	Particulars		Due Dates
(A) Regular Returns
GSTR 1		Turnover above Rs.5 Cr Monthly filing & Others not opting for QRMP Scheme	11th of Next Month
GSTR 1		For those opting for QRMP Scheme	13th of the Month Succeeding Quarter
GSTR 3B		Turnover above Rs.5 Cr Monthly filing & Others not opting for QRMP Scheme	20th of Next month
GSTR 3B		For those opting for QRMP Scheme	22nd or 24th day of the month succeeding quarter (depending on place of registration)
IFF (QRMP)		Invoice Furnishing Facility (For those opting for QRMP Scheme)	Optional till 13^th of next month after which it cannot be filed.
PMT – 06 (QRMP)		Payment Challan for the first two months for those opting for QRMP Scheme.	25^th of Next month.
GSTR-9		Annual Return (Applicability Criteria yet to be Defined)	Date yet to be notified.
GSTR-9C		Reconciliation Statement (Applicability Criteria yet to be Defined.)	Date yet to be notified.
(B) Composition Scheme Returns
GSTR-4		Composition Tax Payer (Annually)	30^th April of the next financial year
CMP – 08		Challan cum Statement (Quarterly)	18^th of the month succeeding quarter.
GSTR-9A		Annual Return for Composition Tax Payer	Date yet to be notified.
(C) Special Returns
GSTR-5		Return for Non-resident foreign taxable person	20th of next month
GSTR-6		Return for Input Service distributor	13th of next month
GSTR-7		Return for authorities deducting tax at source	10th of next month
GSTR-8		Details of supplies effected through e-commerce operator and the amount of tax collected	10th of next month
GSTR-10		Final Return (At the time of Cancellation)	Within 3 months of later of cancellation or order of cancellation
GSTR-11		Details of inward supplies to be furnished by a person having UIN and claiming refund	28th of the month following the month for which statement is filed

Note: Nil Return is also mandatory to be filed.

FOR COMPANIES – ROC FILING

Events

Forms

Due dates

Board meeting –

Minimum 4 board meeting has to be conducted in a year. Intervening period between two consecutive meetings shall not more than 120 days.

(If OPC having more than one director, small company or dormant company, One Board meeting can be conducted in each half of a calendar year and the gap between the two meetings should not be less than ninety days)

Form MGT-14

(Not Applicable for Private Limited Govt.,Sec 8 & Nidhi Companies)

Within 30 days from the date of Board meeting held.

Annual General meeting -

Every year 1 AGM to be conducted the gap between 2 AGM shall not more than 15 month and it shall be held within a period of 6 months from the date of closing of the financial year.

1.Annual return –(Form MGT-7)

2. Copy of financial statement to be filed with Registrar – (Form AOC-4/AOC-4(XBRL)/AOC-4(CFS).

3.MGT -15 Report on annual general meeting (only for listed companies )

1. within 60 days from the Conclusion of AGM.

2. Within 30days from the Conclusion of AGM.

3. Within 30days from the date of AGM

Creation / Modification /Satisfaction of Charges

1. Form CHG-1-for registration of creation /Modification of charges with ROC

2. Form CHG-4 – for satisfaction of charge

Within 30days of creation/ Modification of charges.

Within 30 days of payment/satisfaction.

Resolutions and /or Agreement to be filed as required by the Companies Act 2013 and Rules

Form MGT-14

(Not Applicable for Private Limited Govt.,Sec 8 & Nidhi Companies)

Within 30days of passing of resolution or making of agreement.

Details of all outstanding dues to

Micro or small enterprises - The company shall file details of the amount of payment due to Micro and Small Enterprise Suppliers along with the reason of delay.

FORM MSME – I

Half-Yearly Return: by 31st October for the period from April to September and by 30th April for the period from October to March.

Every director who has been allotted DIN as on 31^st March of a Financial Year and whose DIN Status is ‘Approved’ would be mandatorily required to be filed.

Form DIR-3-KYC

On or before 30th September every financial year.

The concept of significant Beneficial owner, is to catch those individuals whose name does not appears in the register of members and who holds the significant Beneficial Interest in a Company.

Every individual who is a significant beneficial owner in a reporting company, shall file a declaration to reporting company.

After receiving the declaration in BEN-1, the reporting Company shall file a return in with Registrar

FORM BEN-1

Form BEN-2

Within 90days from commencement of these rules

within 30 days from the date of receipt of such declaration

Return of Deposits - Every company other than Government Company shall File One time return of outstanding receipt of money or loan by a company which is not considered as deposits as per rule 2 (1) (c)

FORM DPT-3

On or before 30.06.2021

RBI / FEMA
	Particulars	Due Dates
1	FLA (Foreign Liability and Asset) Annual Return Companies who involved with FDI (Foreign Direct Investments) or companies who invest in foreign companies either via joint venture or wholly owned subsidiaries, also termed as Overseas Direct Investment (ODI).	15^th July of next financial year
2	Form FC-GPR (Foreign Currency-Gross Provisional Return) -This form has to be filed when an Indian company issues securities to a non-resident	Within 30 days from the date the securities are allotted to the non-resident. The Indian company is required to file this form.
3	Form FC-TRS -This form has to be filed when the shares of an Indian company are transferred by a non-resident shareholder to an Indian resident or vice versa	Within 60 days from the date of remittance of the purchase consideration or date of transfer, whichever is earlier. The Indian resident party is required to file this form.

FOR LLP – ROC FILING
	Events	Forms	Due dates
1	LLP Annual Return	Form 11	30^th May 2021
2	Statement of Account & Solvency	Form 8	30^thOct 2021

PROVIDENT FUND - PF

Payment & Filing of Return PF

Due Dates

Monthly payment / PF Return

On or before 15^th of the subsequent (next) month

EMPLOYEES STATE INSURANCE - ESI

Payment & Filing of Return ESI

Due Dates

Monthly payment / ESI Return

On or before 15^th of the subsequent (next) month

PROFESSIONAL TAX
1	Payment of Professional Tax	Due Dates
	For April to September	On or before 30^th September
	For October to March	On or before 31^st March

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