#duedatesforCompliances{25th to 31st October, 2021}

Sr. Section/ Origina

Form Extended
No Act/Rules Rule/ Compliance Description l Due
No. Due Date
. Regulation Date
1 Income Tax Act Rule 10V(7) Due date for e-filing of report (in Form 31st NA
1961 and Form No. 3CEJ) by an eligible 3CEJ October,
Income Tax investment fund in respect of 2021
Rules, 1962 arm's length price of the
remuneration paid to the fund
manager (if the assessee is
required to submit return of
income on October 31, 2021).
2 Income Tax Act Section 11 & Application in Form 9A for Form 9A 31st NA
1961 and Rule 17(1) exercising the option available October,
Income Tax under Explanation to section 2021
Rules, 1962 11(1) to apply income of previous
year in the next year or in future
(if the assessee is required to
submit return of income on
October 31, 2021).
3 Income Tax Act Rule 128 Due date for claiming foreign tax Form 67 31st NA
1961 and credit, upload statement of October,
Income Tax foreign income offered for tax for 2021
Rules, 1962 the previous year 2019-20 and of
foreign tax deducted or paid on
such income in Form no. 67. (if
due date of submission of return
of income is October 31, 2021).
4 Income Tax Act Section 44AB Due date for filing of audit report Form 30th 31st
1961 and & Rule 6G under section 44AB for the No. 3CA; Septemb October,
Income Tax assessment year 2021-22 in the Form er, 2021 2021
Rules, 1962 case of a corporate-assessee or No. 3CB;
non-corporate assessee (who is Form
required to submit his/its return No. 3CD
of income on October 31, 2021)
The due date for filing of audit
report for Assessment Year
2021-22 has been extended from
September 30, 2021 to October
31, 2021 vide Circular no.
9/2021, dated 20-05-2021

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5 Income Tax Act Section Due date for filing of return of - 31st 28th
1961 and 139(1) income for the assessment year October, February,
Income Tax 2021-22 if the assessee (not 2021 2022
Rules, 1962 having any international or
specified domestic transaction) is
(a) corporate-assessee or (b)
non-corporate assessee (whose
books of account are required to
be audited) or (c)partner of a firm
whose accounts are required to
be audited or the spouse of such
partner if the provisions of
section 5A applies
The due date for furnishing of
return of income for Assessment
Year 2021-22 has been extended
from 31st October, 2021 to 30th
November, 2021 vide Circular
no. 9/2021, dated 20-05-2021

The due date for furnishing of

return of income for Assessment
Year 2021-22 has been further
extended from 30th November,
2021 to 28th February, 2022 vide
Circular no. 17/2021, dated
09-09-2021

6 Income Tax Act Rule 31A Due date for furnishing of Form 30th NA
1961 and (4A) Challan-cum-statement in respect 26QB October,
Income Tax of tax deducted under section 2021
Rules, 1962 194-IA, in Form No. 26QB
electronically within 30 days from
the end of the month in which
the deduction is made i.e. in the
month of September, 2021
7 Income Tax Act Rule 31A Due date for furnishing of Form 30th NA
1961 and (4B) Challan-cum-statement in respect No.26QC October,
Income Tax of tax deducted under Section 2021
Rules, 1962 194-IB in form 26QC, in the
month of August, 2021
8 Income Tax Act Rule 31A Due date for furnishing of Form 30th NA
1961 and (4C) Challan-cum-statement in respect No.26QD October,
Income Tax of tax deducted under Section 2021
Rules, 1962 194M in form 26QD in the month
of August, 2021

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9 Income Tax Act Section Furnishing of quarterly TCS Form 30th NA
1961 and 206C(5) & certificate (in respect of tax 27D October,
Income Tax Rule 37D collected by any person) for the 2021
Rules, 1962 quarter ending September 30,
2021
10 Income Tax Act Section 92D Intimation by a designated Form 31st NA
1961 and & Rule 10DA constituent entity, resident in 3CEAB October,
Income Tax India, of an international group in 2021
Rules, 1962 Form no. 3CEAB for the
accounting year 2020-21
11 Income Tax Act Section Quarterly statement of TDS Form 31st NA
1961 and 200(3) deposited for the quarter ending 24Q; October,
Income Tax September 30, 2021 26Q and 2021
Rules, 1962 27Q
12 Income Tax Act Section 194A Quarterly return of - 31st NA
1961 and non-deduction of tax at source by October,
Income Tax a banking company from interest 2021
Rules, 1962 on time deposit in respect of the
quarter ending September 30,
2021
13 Income Tax Act Rule 114B Submission of form for - 31st NA
1961 and declaration received in Form No. October,
Income Tax 60 during April 1, 2021 to 2021
Rules, 1962 September 30, 2021, to be filed
by an individual or a person (not
being a company or firm) who
does not have a permanent
account number and who enters
into any
transaction specified in rule
114B, to the concerned
Director/Joint Director
14 Central Goods Rule 45 (3) Ensure principal employer shall FORM 25th NA
and Services submit the details of Challan in GST October,
Tax Act, 2017 respect of goods dispatched to a job ITC-04 2021
and Central worker or received from a job
Goods and worker during a quarter shall be
Services Tax included in FORM GST ITC-04
Rules, 2017 furnished on or before 25th of the
month preceding such quarter.

15 Companies Act, Order 2 and All MSMEs should file a Form 31st NA
2013 3 of Order half-yearly return with the MSME-1 October,
dated 22nd registrar for payments (Outstan 2021
January, outstanding for more than 45 ding
2019 & days, to Micro or Small payment
Section 405 Enterprises (MSME Vendors)

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s to
MSME’s)
16 Companies Act, Section 137 Every company to file Financial AOC-4/ 30th 30th
2013 & & Rule 12(1) Statements with ROC within AOC-4(X October, December,
Companies 30days from conclusion of the BRL) 2021 2021 (If
(Accounts) AGM (Conside AGM is
Rules, 2014 The MCA has vide an Office ring held on
Memorandum dated 23rd AGM 30th
September, 2021, notified the held on November,
extension of due date of holding 30th 2021)
Annual General Meeting (AGM) Septemb
by 2 months beyond the date er, 2021)
companies are required to hold
their AGM for the FY 2020-21.
Companies can now hold AGM
on or before 30th November,
2021 (Instead of 30th
September, 2021)
17 Companies Act, Section 117 Every company to File of MGT-14 30th 30th
2013 & & Rule 24 resolutions with the ROC October, December,
Companies regarding Board Report and 2021 2021 (If
(Management Annual Accounts (Within 30 days (Conside AGM is
& of passing of Board Resolution) ring held on
Administration) The MCA has vide an Office AGM 30th
Rules, 2014 Memorandum dated 23rd held on November,
September, 2021, notified the 30th 2021)
extension of due date of holding Septemb
Annual General Meeting (AGM) er, 2021)
by 2 months beyond the date
companies are required to hold
their AGM for the FY 2020-21.
Companies can now hold AGM
on or before 30th November,
2021 (Instead of 30th
September, 2021)
18 Companies Act, Rule 6(5) The Cost Auditor to submit the E-form CAR: CAR: 31st
2013 & Cost Audit Report (CAR) for the CRA-4 27th October,
Companies FY 2020-21 to the BOD of Septemb 2021
(Cost Records Companies by 27th September er, 2021
and Audit) every year. And companies are CRA-4:
Rules, 2014 required to file e-form CRA-4 CRA-4: 30th
within 30 days from the date of (within a November,
receipt of a copy of CAR from the period of 2021
Cost Auditor with the Central thirty
Government. days
The MCA has vide General from the

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Circular No. 15/2021, notified date of
the extension of due date of receipt
filing Cost Audit Report from of a copy
27th September, 2021 to 31st of the
October, 2021. cost
audit
report)
19 SEBI Regulation All Listed entities are required to - 30th NA
(Depositories 76 submit Reconciliation of Share October
and -Reconciliati Capital Audit Report on a 2021
participants) on of Share quarterly basis to the stock
Regulations Capital exchanges audited by a qualified
2018 Audit. chartered accountant or a
practicing company secretary for
the purpose of reconciliation of
share capital held in depositories
and in physical form with the
issued / listed capital.
20 Limited Liability Rule 24 Every LLP to submit the data of Form 8 30th NA
Partnership its profit or loss and balance October,
Rules, 2009 sheet by filing a statement of 2021
accounts and solvency annually
with RoC by LLP in Form 8
21 Employees - Monthly Returns For Exempted FORM 25th NA
Provident Fund Employer Under EDLI Scheme . 7(IF) October,
(EPFO) 2021
22 Employee _ Monthly Returns For Reporting IW-1 25th NA
Provident Fund Details Of International Workers October,
And (Statement IW-1) 2021
Miscellaneous
Provisions Act,
1952
(International
Workers
Return)
23 Karnataka Tax Section 6 A / To pay the furnish to the Form 5 20th NA
on Professions, Rule 11 A assessing authority within twenty A/ October,
Trades, Callings days of the expiry of a month of Online 2021
and the previous month in Form 5 A (https://
Employments with Challan through Form 9 A. vat.kar.ni
Act, 1976 c.in/epay
/menu.a
spx)

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24 Bihar Shops Rule 43 Ensure to File Quarterly Return to Form XIX 30th NA
and the Chief Inspector. October
Establishments 2021
Act, 1953 (
Applicable to
Jharkhand)
25 Bihar Shops Rule 43 Ensure to File Quarterly Return to Form XIX 30th NA
and the Chief Inspector. October
Establishments 2021
Act, 1953
26 Contract Rule 81 Ensure to pay Half yearly returns. Form XX 30th NA
Labour October
(Regulation and 2021
Abolition)
Act,1970
27 All States Section 5 Ensure to pay quarterly returns. ER-1 30th NA
-Employment October
Exchange 2021
(Compulsory
Notification of
Vacancies) Act,
1959
28 Tripura Rule 11(1) & To furnish return in Form VII on Form VII 30th NA
Professions 11(2) or before the last day of every October
Trades Callings month showing therein the 2021
And salaries and wages paid by him in
Employments respect of the month
Taxation Act, immediately preceding that
1997 month and the amount of tax
deducted.
29 Maharashtra Rule 11(2A) To pay the return or, as the case Form 30th NA
State Tax on & 11(3a) may be, revised return in III-b/ October
Professions, electronic form which shall be in MTR -6 / 2021
Trade, Callings form III-B and payment as per Online
And return shall be made by Challan (https://
Employments in MTR-6. Monthly return in case www.ma
Act, 1975 of tax Liability is less than Rs. hagst.go
50,000. v.in/en/p
tec-otpt-
payment
)
30 Assam Rule 12(1) & To furnish return in Form III on or Form III, 30th NA
Professions, Rule 26 before the last day of every Form VII October
Trades, Callings month and Challan for making C 2021
And payment shall be in Form VII C.
Employments

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Taxation Act,
1947
31 Meghalaya Rule 12(1) , Ensure to furnish a monthly Form III, 30th NA
Professions, Rule 26 return in Form III Form VII October
Trades, Callings on or before the last day of every C 2021
And month and Challan for making
Employments payment shall be in Form VII C.
Taxation Act,
1947
32 Orissa State Tax Rule 13 To furnish a return in form V to Form V / 30th NA
On Professions, the local Assessing Authority Form October
Trades, Callings accompanied by a copy of the O.T.C.-6 2021
And receipted Treasury Challan in
Employments Form O.T.C.-6 in in triplicate, duly
Act, 2000 filled.
33 The Jharkhand Rule 12(3) Ensure to pay Annual return Form JPT 30th NA
Tax On 203 October
Profession, 2021
Trades, Callings
And
Employments
Act, 2011

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