Important due dates for the GST Returns in the Month of December 2021

Who Should File?

Period

Form To Be Filed

Due Date

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST

Nov-21

GSTR 7

10.12.2021

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST

Nov-21

GSTR 8

10.12.2021

Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return

Nov-21

GSTR 1

11.12.2021

GST return for the taxpayers who opted for QRMP scheme (Optional)

Nov-21

GSTR 1 (IFF)

13.12.2021

Input Service Distributors

Nov-21

GSTR 6

13.12.2021

Non-Resident Taxpayers and ODIAR services provider

Nov-21

GSTR 5 & 5A

20.12.2021

The due date for GSTR-3B having an Annual Turnover of more than 5 Crores

Nov-21

GSTR 3B

20.12.2021

GST Challan Payment if no sufficient ITC for September (for all Quarterly Filers)

Nov-21

GST Challan Payment

25.12.2021

GST Annual Return

FY 2020-21

GSTR 9

31.12.2021

Statement of Reconciliation under GST

FY 2020-21

GSTR 9C

31.12.2021

Important due dates for the Income Tax Compliance / PF / ESI in the Month of December 2021

Who Should File?

Period

Form To be filed

Due Date

Payment of TDS/TCS deducted /collected in November 2021.

Nov-21

Challan No. ITNS-281

07.12.2021

Third installment of advance tax for the assessment year 2022-23

FY 2021-22

Advance tax

15.12.2021

Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of October, 2021

Oct-21

TDS Certificate

15.12.2021

Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of September, 2021

Oct-21

TDS Certificate

15.12.2021

Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of September, 2021

Oct-21

TDS Certificate

15.12.2021

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

Nov-21

Form 24G by Government officer

15.12.2021

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

Nov-21

Form No. 3BB

15.12.2021

E-payment of Provident Fund

Nov-21

Electronic Challan cum Return (ECR) (PF)

15.12.2021

ESI payment

Nov-21

ESI Challan

15.12.2021

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M

Nov-21

TDS Challan-cum-statement

30.12.2021

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.

Accounting Year

Form No. 3CEAD

30.12.2021

Jan 2020 to Dec 2020

ITR filing for non audit cases and who have not entered into any international or specified domestic transactions

AY 2021-22

Income Tax Return

31.12.2021

(Extended from 30.09.2021)

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)

AY 2021-22

Income Tax Return (Section 92E)

31.12.2021

(Extended from 30.11.2021)

Furnishing of Equalization Levy statement for the Financial Year 2020-21

FY 2020-21

Equalization Levy statement

31.12.2021

(Extended from 31.08.2021)

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

Form No 3CEAC

31.12.2021

(Extended from 30.11.2021)

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

Form No 3CEAD

31.12.2021

(Extended from 30.11.2021)

Intimation on behalf of an international group, which is required to be made on or before 30-11-2021, in Form no. 3CEAE

Form No CEAE

31.12.2021

(Extended from 30.11.2021)

Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2021

July to September 2021

Form No. 10BBB

31.12.2021

(Extended from 15.10.2021)

Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2021

July to September 2021

Form II

31.12.2021

(Extended from 31.10.2021)

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2021

July to September 2021

Form No. 15CC

31.12.2021

(Extended from 15.10.2021)

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021

July to September 2021

Form No. 15G/15H

31.12.2021

(Extended from 15.10.2021)

Important due dates for Company Annual Filing in the Month of December 2021

Who Should File?

Period

Form To Be Filed

Due Date

Form ADT 1 filing by Companies

FY 2020-21

Form ADT 1

14.12.2021

Form AOC 4 filing by Companies

FY 2020-21

Form AOC 4 (CFS, XBRL, Non-XBRL)

31.12.2021

Form MGT 7A filing by One Person Company

FY 2020-21

Form MGT 7/ 7A

31.12.2021

The month of December, 2021 is significant for the due dates for various compliances under Goods and Service Act, Income Tax Act, Companies Act and LLP Act. Filing the above mentioned forms on or before the due dates will save the Taxpayers from hefty penalties.