Today is the Last Date for Income-tax & GST Compliance

Due Dates 30th Nov. 2021- Statutory Compliance

1. Compliance requirement under Income Tax act, 1961

  Sl.  Compliance Particulars  Due Dates  
1Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of October  30.11.2021
2.3CEAA is required to be Filed electronically with the Director General of Income Tax (Risk Assessment)  30.11.2021
  3To exercise option of safe harbour rules for International transaction by furnishing Form 3CEFA.  30.11.2021
  4To exercise option of safe harbour rules for Domestic transaction by furnishing Form 3CEFB.  30.11.2021
5Statement of income distribution by Venture Capital Company or venture capital fund in respect of income Distributed during previous Year 2020-21 (Form No. 64)  30.11.2021
6Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21.30.11.2021
7Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income Distributed (during previous year 2020-21) to units holders  30.11.2021
8Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB).  30.11.2021
  9Report to be furnished in Form 3CEB in respect of International transaction and specified domestic transaction.30.11.2021
10Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 202130.11.2021
11Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June,2021,30.11.2021

2. Compliance requirement under GST

  • GST Amnesty Scheme – 30.11.2021:
Form No.Compliance ParticularsTimeline Due Date
GST Amnesty Scheme – 30.11.2021
GST return for pending Period-Amnesty SchemeFiling of Pending GST return with reduced penalty under Amnesty Scheme.July, 2017 to April, 2021From 01.6.2021 to 30.11.2021   (earlier due date was 31.08.2021)

3. Compliance under Other Statutory Laws

A. ESI contribution for the month of October 2021 can be remitted up to 30th November 2021 instead of 15th November 2021

B. The Employees Provident Fund Organisation (EPFO) has extended the date for linking Universal Account Number (UAN) with Aadhaar number to November 30, 2021, from the previous deadline of August 31, 2021.

Disclaimer:

Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.