Statutory and Tax Compliance Calendar for August 2021
Statutory and Tax Compliance Calendar contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A) Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.), EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same. Please note List of Compliance may not be exhaustive list of Compliances.
Statutory and Tax Compliance Calendar for the Month of August 2021
| S.No | Particulars of Compliance | Forms/returns | Due Date |
| Compliances Calendar for GST | |||
| 1. | Form GSTR-7 for the month of July, 2021. | GSTR-7 | 10-08-2021 |
| 2. | The due date for furnishing statement by e-commerce companies for the Month of July 2021. | GSTR-8 | 10-08-2021 |
| 3. | Return of outward supplies of taxable goods and/or services for the Month of July 2021 (for Assesses having turnover exceeding 5 Cr.) Monthly Return. | GSTR -1 | 11-08-2021
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| 4. | Return for Input Service Distributor | GSTR – 6 | 13-08-2021 |
| 5. | Simple GSTR return for the month of July, 2021 (for Assesses having turnover exceeding 5 Cr.) Monthly Return. | GSTR 3B | 20-08-2021 |
| 6. | Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR. | GSTR-5 & GSTR – 5A | 20-08-2021 |
| Compliances Calendar for ESI and PF Payments | |||
| 1. | PF Payment for July 2021 | ECR | 15-08-2021 |
| 2. | ESIC Payment for July 2021 | ESI Challan | 15-08-2021 |
| Compliances Calendar for Income Tax Act | |||
| 1. | Due date for deposit of Tax deducted/collected for the month of July, 2021. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07-08-2021 | |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2021 | 14-08-2021 | |
| 3. | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2021 | 14-08-2021 | |
| 4. | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2021 | 14-08-2021 | |
| 5. | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan | Form 24G | 15-08-2021 |
| 6. | 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 July, 2021 | Form 3BB | 15-08-2019 |
| 7. | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021 | 15-08-2021 | |
| 8. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2021 | 30-08-2021 | |
| 9. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2021 | 30-08-2021 | |
| 10. | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2021 | 30-08-2021 | |
| 11. | Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been further extended from June 30, 2021 to August 31, 2021 videCircular no. 12/2021, dated 25-06-2021 | 31-08-2021 | |
| Compliances Calendar for LODR/SEBI | |||
| 1. | Regulation 32 (1) & (6) – Statement of deviation(s) or variation(s). | – | 14-08-2021 |
| 2. | Regulation 33 (3) (a) – Financial Results along with Limited review report/Auditor’s report | – | 14-08-2021 |
| Compliance Calendar for Companies Act, 2013 | |||
| 1. | Relaxation to Companies/LLPs to file forms without additional fees: The Ministry of Corporate Affairs (MCA) vide it’s General Circular No. 11/2021 dated June 30, 2021,, has permitted additional time up to August 31, 2021 for Companies/LLPs to file forms (other than CHG-1, CHG-4 and CHG-9) which were/ are due for filing during April 01, 2021 to July 31 , 2021 without payment of additional fees. Further, for the purpose of filing of charge related forms i.e. CHG-1 and CHG-9, MCA has clarified vide its General Circular No. 12/2021 dated June 30, 2021 that: 1. If charge was created or modified before April 1, 2021 and the due date for filing of such form was not expired as on April 1, 2021, any delay in filing of such form during April 1, 2021 to July 31, 2021 shall not be counted for the purpose of additional fees. 2. If charge was/is created/modified on or after April 1, 2021 and such form is filed till July 31, 2021, no additional fees is payable. If such form is filed after July 31, 2021, the first day of creation/modification shall be reckoned as August 1, 2021 for the purpose of counting of due date and payment of fees. The above General Circular No. 11/2021 dated June 30, 2021 and General Circular No. 12/2021 dated June 30, 2021 have been issued by MCA in continuation of its earlier General Circular nos. 6/2021 and General Circular No. 07/2021, dated: 03/05/2021 respectively to allow additional time to Companies/LLPs to file forms without additional fees. | – | 31-08-2021
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| 2. | Annual Return for Limited Liability Partnership / LLP | LLP Form 11 | 31-08-2021 |
| 3. | Application for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS) 2020 | e-Form CFSS | 31-08-2021 |
| 4. | Return of Deposits in form DPT 3 | e-Form DPT-3 | 31-08-2021 |
| 5. | Annual Return of Foreign Company (Sec. 384 of the Companies Act, 2013 and Rule 7 of the Companies (Registration of Foreign Companies) Rules, 2014). | Form FC-4 | 31-08-2021 |
| 6. | Reconciliation of Share Capital Audit Report (Half-yearly) | e-form PAS-6 | 31-08-2021 |
| 7. | For furnishing half yearly return with the registrar in respect of outstanding payments to Micro Small or Medium Enterprises, if any. (For the period from October to March). | Form MSME-1 | 31-08-2021 |
| 8. | Board Resolution for approval of financial statements and the Board’s report. (Not applicable for a Private Company and Specified IFSC Public Company) | Form MGT 14 | within 30 days from the date of passing of Board Resolution |
| 9. | Application for KYC by way of MCA’s Web Based Verification Service and filing of E-form for all Directors for the year ending 31.03.2021. | e-form DIR 3 KYC & MCA’s Web Based Verification Service | 30-09-2021 |
| 10. | Conducting the Annual General Meeting (AGM) of a Company. | – | 30-09-2021 |
| 11. | Filing of Form for Appointment/Reappointment of auditor or auditors’ firm with the Registrar of Companies. | Form ADT-1 | within 15 days of AGM. |
| 12. | Filing of Financial Statements with the Registrar of Companies. | Form AOC-4 /AOC 4 – XBRL | within 30 days of AGM. |
| 13. | Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) | Form MGT-15 | within 30 days of AGM. |
| 14. | For Appointment of Cost Auditor (Applicable to Specific Companies). | Form CRA- 2 | 30-09-2021 |
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