Compliance Calendar for the Month of December 2021

Compliances has to be followed for the month of December-2021 in the following applicable cases.

1. 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

• 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 -7	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

• Compliances under income tax Act : –

Due Date	Applicable Form	Applicable Period	Compliance Requirement
07.12.2021	Challan No. ITNS-281	November 2021	Payment of TDS/TCS deducted /collected in November 2021.
15.12.2021	Advance tax	FY 2021-22	Third instalment of advance tax for the assessment year 2022-23
15.12.2021	TDS Certificate	October 2021	Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of October, 2021
15.12.2021	TDS Certificate	October 2021	Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of September, 2021
15.12.2021	TDS Certificate	October 2021	Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of September, 2021
15.12.2021	Form 24G by Government officer	November 2021	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	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 November, 2021
30.12.2021	TDS Challan-cum-statement	November 2021	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M
30.12.2021	Form No. 3CEAD	Accounting Year Jan 2020 to Dec 2020	Report 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 (Extended from 30.09.2021)	Income Tax Return	AY 2021-22	ITR filing for non-audit cases and who have not entered into any international or specified domestic transactions
31.12.2021 (Extended from 30.11.2021)	Income Tax Return (Section 92E)	AY 2021-22	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 (Extended from 31.08.2021)	Equalization Levy statement	FY 2020-21	Furnishing of Equalization Levy statement for the Financial Year 2020-21
31.12.2021 (Extended from 30.11.2021)	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
31.12.2021 (Extended from 30.11.2021)	Form No 3CEAD	–	Report by a parent entity or an alternative 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 (Extended from 30.11.2021)	Form No CEAE	–	Intimation on behalf of an international group, which is required to be made on or before 30-11-2021, in Form no. 3CEAE
31.12.2021 (Extended from 15.10.2021)	Form No. 10BBB	July to September 2021	Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2021
31.12.2021 (Extended from 31.10.2021)	Form II	July to September 2021	Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2021
31.12.2021 (Extended from 15.10.2021)	Form No. 15CC	July to September 2021	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2021
31.12.2021 (Extended from 15.10.2021)	Form No. 15G/15H	July to September 2021	Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021

• 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

Contact us for any clarifications – finance@armrca.com