Timelines for 2021

1
Jan

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

Give notice of Board Meeting

LODR provide for giving of notice of board meeting at least 5 days prior to each meeting. Outcome of the meeting is to be informed to Stock Exchange (SE) within 30 minutes of the closure of the Board Meeting.
7
Jan

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-12-2020 in cases where the assessing officer with prior approval of Joint Commissioner grants permission for quarterly deposit of tax deducted.

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of December, 2020. (ii) TDS/TCS by other deductors in month of December, 2020.
10
Jan

Deposit of TDS

Tax Deducted at Source during the month of December, 2020 is required to be deposited to the Government Account

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of December, 2020

Deposit of TCS

Tax Collected at Source during the month of December, 2020 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of December, 2020
11
Jan

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of December, 2020
13
Jan

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of December, 2020
14
Jan

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of November 2020.

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of November 2020.

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of November 2020.
15
Jan

File Corporate Governance Report for the quarter ended 31-12-2020

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Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending December 31, 2020

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter Oct.-Dec. 2020 is to be furnished.

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in the month of December 2020.

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended December 2020
18
Jan

Furnishing of quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st December, 2020
20
Jan

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of December, 2020

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of December, 2020

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of December, 2020 [See also Notes 1 and 2 below]

Payment of tax

A regular taxpayer is required to make payment of GST for the month of December, 2020
21
Jan

File Shareholding Pattern to Stock Exchange for Quarter ended 31-12-2020

According to SEBI (LODR) Regulations, 2015, shareholding pattern is to be filed to the related Stock Exchange within 21 days from the end of each quarter.
30
Jan

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of December 2020 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him.

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of December 2020 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him.

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of December 2020 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him.

Issuance of quarterly TCS certificate

Certificate of tax collected at source during the quarter October to December, 2020 to be issued.
31
Jan

Quarterly return by banking company/public company/ co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding Rs 5,000 [Rs 40,000 (Rs 50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ending on 31-12-2020.

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished : (i) In respect of tax deducted at source from salary payments made during quarter Oct.-Dec. 2020 (ii) In respect of tax deducted at source from income other than salary during quarter Oct.-Dec. 2020 (iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the quarter October-December, 2020

File Secretarial Audit Report for the quarter ended 31-12-2020

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1
Feb

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
7
Feb

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of January 2021 (ii) TDS/TCS by other deductors in month of January 2021
10
Feb

Deposit of TCS

Tax Collected at Source during the month of January, 2021 is required to be deposited to the Government

TCS Return

Any person who is required to collect tax at source, is required to furnish monthly return of tax collected at source for the month of January, 2021

Deposit of TDS

Tax Deducted at Source during the month of January, 2021 is required to be deposited to the Government

TDS Return

Any person who is required to deduct tax at source, is required to furnish monthly return of tax deducted at source for the month of January, 2021
11
Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of January, 2021
13
Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter, may furnish details of B2B outward supply made during the month of January, 2021, using Invoice Furnishing Facility (IFF)

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of January, 2021
14
Feb

File Unaudited Limited reviewed Quarterly and year to date results for quarter ended 31-12-2020 (Companies adopting financial year April to March)

Results for the last quarter are required to be submitted within 60 days.

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of December 2020

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of December 2020

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of December 2020
15
Feb

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted during the period October 2020 to December 2020

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of January 2021
20
Feb

Monthly Return

Every regular taxpayer whose aggregate turnover exceeds Rs. 5 crorer during the preceding financial year or who has opted to furnish return every month, is required to furnish monthly return for the month of January, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of January, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of January, 2021

Payment of tax

A regular taxpayer is required to make payment of GST for the month of January, 2021
25
Feb

Payment of tax under QRMP

Every regular taxpayer who is required to furnish return every quarter under QRMP, is required to make payment of tax for the month of January, 2021
28
Feb

Audit

Every regular taxable peroson whose aggregate turnover during the financial year 2019-20 exceeded Rs. 5 crores is required to get its accounted audited and furnish a reconciliation statement

Annual return

Every regular taxable peroson whose aggregate turnover during the financial year 2019-20 exceeded Rs. 2 crores is required to file annual return for the financial year 2019-20.
1
Mar

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
2
Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of January 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of January 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of January 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
7
Mar

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of February 2021 (ii) TDS/TCS by other deductors in month of February 2021
10
Mar

Deposit of TDS

Tax Deducted at Source during the month of February, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of February, 2021

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of February, 2021

Deposit of TCS

Tax Collected at Source during the month of February, 2021 is required to be deposited to the Government Account
11
Mar

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of February, 2021
13
Mar

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of February, 2021
15
Mar

Last instalment of advance income-tax

(i) A sum equal to 100 percent of advance income-tax, as reduced by the amount already paid in advance, payable by corporate as well as non-corporate assessees for the assessment year 2021-22 is required to be deposited. (ii) Whole amount of advance tax by an assessee who declares profits in accordance with provisions of section 44AD(1) or section 44ADA(1)

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of February 2021
17
Mar

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of January 2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of January 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of January 2021
20
Mar

Payment of tax

A regular taxpayer is required to make payment of GST for the month of February, 2021

Return by OIDAR service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of February, 2021

Monthly return

A regular taxpayer is required to furnish monthly GST return for month of February, 2021 [See also Notes 1 and 2 below]

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of February, 2021
30
Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of February 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of February 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of February 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
31
Mar

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter Oct.-Dec. 2020 is to be furnished April to June 30 and July to September 30 is to be furnished.

Quarterly return by banking company/public company/ co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding Rs 5,000 [Rs 40,000 (Rs 50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ending on June 30 and September 30.

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished : (i) In respect of tax deducted at source from salary payments made during quarter Oct.-Dec. 2020 (ii) In respect of tax deducted at source from income other than salary during quarter Oct.-Dec. 2020 (iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident for the quarter April-June 2020 and July to September 2020.
1
Apr

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.

Hold Board Meeting for quarter April to June

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
7
Apr

Deposit of TDS/TCS

Tax deducted or collected during March 2021 by Government authorities and being paid by way challan
10
Apr

Deposit of TCS

Tax Collected at Source during the month of March, 2021 is required to be deposited to the Government Account

Deposit of TDS

Tax Deducted at Source during the month of March, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of March, 2021

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of March y, 2021
11
Apr

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of March, 2021
13
Apr

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of March, 2021
14
Apr

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of February 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of February 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of February 2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of February 2021
15
Apr

Issuance of quarterly TCS certificate

Certificate of tax collected at source during the quarter April to June and July to September to be issued.

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted during the period April to June 2020; July to September 2020.

Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittance during quarter ending 31st March

File Corporate Govern-ance Report for the quarter ended 31-3-2021

To be submitted within fifteen days from the close of quarter.

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of March 2021
18
Apr

Furnishing of quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st March, 2021
20
Apr

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of March, 2021 [See also Notes 1 and 2 below]

Payment of tax

A regular taxpayer is required to make payment of GST for the month of March, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of March, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of March, 2021
21
Apr

Statement of Investor complaints

Status of Investor complaints received, disposed and pending during the quarter are to be intimated.

File shareholding pattern to Stock Exchange for quarter ended 31-3-2021

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern, separately for each class of securities in the specified format.
30
Apr

File Secretarial Audit Report for the quarter ended 31-3-2021

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Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of March 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Deposit of TDS

Tax deducted on amount credited or paid by deductors other than Government authorities in the month of March 2021

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-3-2021 in cases where the assessing officer with prior approval of Joint Commi-ssioner grants permission for quarterly deposit of tax deducted

PAN related information

Electronic submission of declaration received in Form Nos. 60 during 1-10-2020 to 31-3-2021 to be submitted to specified authority [Rule 114D of IT Rules]

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended March 2021

Pay listing fee to the concerned Stock Exchange

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Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of March 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the quarter January-March, 2021

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of March 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Certificate from practising company secretary

Certification that all certificates have been issued within thirty days of the date of lodgement

File compliance certificate to the concerned Stock Exchange

To be submitted by Compliance Officer and Representative of RTA certifying maintenance of physical of electronic transfer facility
1
May

Hold Board Meeting for quarter April to June

Section 173 provides for holding four board meetings in a year in such a manner that not more than 120 days shall intervene between two board meetings. Clause 49 of SLA provides for holding atleast one board meeting in a quarter with the stipulation that the maximum time between two board meetings should not exceed four months.

Give notice of Board Meeting

Standard Listing Agreement (SLA) provides for giving of notice of board meeting at least 7 days prior to each meeting. Outcome of the meeting is to be informed to Stock Exchange (SE) within 15 minutes of the closure of the Board Meeting.
7
May

Deposit of TDS/TCS

(i) TDS/TCS by Government authorities by way of challan in month of April, 2021 (ii) TDS/TCS by other deductors in month of April, 2021
10
May

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of April, 2021

Deposit of TCS

Tax Collected at Source during the month of April, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of April, 2021

Deposit of TDS

Tax Deducted at Source during the month of April, 2021 is required to be deposited to the Government Account
11
May

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of April, 2021
13
May

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of April, 2021
15
May

File Unaudited Quarterly Results for the quarter ended 31-3-2021 (Companies adopting financial year April to March)

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Intimate to the concerned Stock Exchange that it will publish audited yearly result within 3 months from the end of last quarter (Companies adopting financial year April to March)

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Book Adjustment statement

Furnishing Book Adjustment Statement to the agency authorised by Director General of Income Tax (Systems) for tax deducted or collected by Government authorities by way of book entry in month of April 2021

Quarterly statement of TCS

Furnishing of statement of TCS for the quarter ending on 31-3-2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of March 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of March 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of March 2021
20
May

Payment of tax

A regular taxpayer is required to make payment of GST for the month of April, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of April, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of April, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of April, 2021
30
May

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of April, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of April, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of April, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

TCS certificate

Issuance of TCS certificate for quarter ending on 31-3-2021

Statement as per section 285 read with rule 114DA

Statement for year ended 31-3-2021 by a non-resident having liaison office in India
31
May

Statement of financial transaction

Statement of financial transactions for year ended 31-3-2021 to be furnished by person specified in rule 114E

Quarterly statement of TDS in all cases

Furnishing of statement of TDS for the quarter ending on 31-3-2021: (i) In case of salary payment (ii)In case of payment to non-residents

Return of tax deduction from contribution paid by trustees of approved superannuation fund

Statement of reportable account under section 285BA

Statement of reportable account to be furnished by a reporting financial institution referred to in rule 114G

Application for PAN

Application for allotment of PAN
1
Jun

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of meeting

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.

Obtain Form MBP-1 from all the directors of Company providing for disclosure of their interest.

To be obtained in the first meeting of the Board of Directors of the Company held after the start of the Financial Year.

Hold Board Meeting for quarter April to June

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
7
Jun

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of May, 2021 (ii) TDS/TCS by other deductors in month of May, 2021
10
Jun

Deposit of TCS

Tax Collected at Source during the month of May, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of May, 2021

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of May, 2021

Deposit of TDS

Tax Deducted at Source during the month of May, 2021 is required to be deposited to the Government Account
11
Jun

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of May, 2021
13
Jun

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of May, 2021
14
Jun

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of April, 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of April, 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of April, 2021
15
Jun

Deposit of first instalment of advance income-tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

In case of all assessee a sum equal to 15 percent of advance tax payable for the financial year 2021-22 (Assessment year 2022-23) is required to be deposited

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of May, 2021

Quarterly TDS certificate by all deductors

Issuance of TDS certificate for quarter ending on 31-3-2021 in respect of payment other than salary

TDS certificate

Annual TDS certificate relating to payment of salary
20
Jun

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of May, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of May, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of May, 2021

Payment of tax

A regular taxpayer is required to make payment of GST for the month of May, 2021
29
Jun

Statement as to activities of investment fund

Statement to be furnished under section 9A(5) by eligible investment fund, in respect of its activities in a financial year, within ninety days from the end of the financial year
30
Jun

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of May, 2021 to be furnished to Principal DGIT system or DGIT systems or person authorised by him

Statement of income distri-buted by securitisation trust

Annual statement regarding income distributed by securitisation trust to its investors for the year ended 31st March

Statement of income distributed by investment fund under section 115UB

Statement of income distributed by investment fund to unit holder to be furnished to unit holder after end of financial year

Statement of income distributed by business trust under section 115UA

Statement of income distributed by business trust to unit holder to be furnished to unit holder after end of financial year

Securities Transaction Tax

Return is respect of securities transaction tax for financial year 2020-21

Quarterly return by banking company/public company/ co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding Rs 5,000 [Rs 40,000 (Rs 50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business banking] where such payment has been made without deduction of tax during the quarter ended on 31-3-2021

Audit provisions

Report to be furnished by association, etc., referred to in -- (a) Section 35AC(4)(ii) (b) Section 35AC(5)(ii)

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of May, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of May, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

File Return of Deposit in Form DPT-3

Where company is non-banking, non-financial company accepting deposits, Return of Deposit is to be filed with RoC.
7
Jul

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, income by way of interest, other than income by way of interest on securities, any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 30-6-2021 in cases where the assessing officer with prior approval of Joint Commissioner grants such a permission for quarterly deposit of TDS

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in the month of June 2021. (ii) TDS/TCS by other deductors in month of June 2021
10
Jul

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of June, 2021

Deposit of TCS

Tax Collected at Source during the month of June, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of June, 2021

Deposit of TDS

Tax Deducted at Source during the month of June, 2021 is required to be deposited to the Government Account
11
Jul

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of June, 2021
13
Jul

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of June, 2021
15
Jul

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of May 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of May 2021

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended June 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of May 2021

Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending June 30

Quarterly statement of TCS

Quarterly statement of tax collected at source during the quarter April-June, 2021 to be furnished

File Corporate Governance Report

The listed entity shall submit a quarterly compliance report on corporate governance within fifteen days from close of the quarter. Further it may be noted that it shall not apply, in respect of -- (a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty five crore, as on the last day of the previous financial year: (b) the listed entity which has listed its specified securities on the SME Exchange.

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of June, 2021
18
Jul

Furnishing of quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th June, 2021
20
Jul

Payment of tax

A regular taxpayer is required to make payment of GST for the month of June, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of June, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of June, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of June, 2021
21
Jul

Statement of Investor Complaints

The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.

Statement of Investor Complaints

The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.

Shareholding Pattern

(1) The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities. In case of listed entities which have listed their specified securities on SME Exchange, the above statements shall be submitted on a half yearly basis within twenty one days from the end of each half year.
30
Jul

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of June 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of June 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of June 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Reconciliation of Share Capital Audit

Listed entities are required to submit Reconciliation of Share Capital Audit Report on a quarterly basis to the stock exchanges audited by a qualified 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.

Certificate from PCS

The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing company secretary within one month of the end of each half of the financial year, certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, sub-division, consolidation, renewal, exchange or endorsement of calls/ allotment monies.

Compliance Certificate certifying maintaining physical & electronic transfer facility

The listed entity shall submit a compliance certificate to the exchange, duly signed by both that is by the compliance officer of the listed entity and the authorized representative of the share transfer agent, wherever applicable, certifying maintaining physical & electronic transfer facility either in house or RTA as applicable.

Issuance of TCS Certificate

Certificate of tax collected at source during the period April 2021 to June, 2021 is to be issued
31
Jul

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the quarter April-June, 2021

Option to be exercised

Option to pay tax under section 115BAC/115BAD where return is to be filed by 31st July.

Filing of Income Tax Return

Return of income-tax by non-corporate assessees (being individuals, HUFs, partnership firms, AOP/BOI, Trusts) not subject to audit under the Income Tax Act or any other law.

Quarterly return by banks/ public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding Rs 5,000 [Rs 40,000 (Rs 50,000 where payee is senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax for the quarter ended on 30-6-2021

Statement relating to scientific research

Statement by scientific research association, university, college or other institution or by Indian company engaged in scientific research (If return due date is 31st July)

Quarterly Statement of TDS in case of all deductors

Quarterly statement for the period April to June 2021 to be furnished -- (i) In respect of tax deducted at source from salary payments (ii) In all other cases (iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident.

Option by charitable trust

Exercise of option available in Explanation to section 11(1) where assessee required to furnish return by July 31

Statement of accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by July 31
1
Aug

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.

Hold Board Meeting for quarter July to September

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
7
Aug

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of July, 2021 (ii) TDS/TCS by other deductors in month of July, 2021
10
Aug

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of July, 2021

Deposit of TDS

Tax Deducted at Source during the month of July, 2021 is required to be deposited to the Government Account

Deposit of TCS

Tax Collected at Source during the month of July, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of July, 2021
11
Aug

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of July, 2021
13
Aug

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of July, 2021
14
Aug

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of June, 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of June, 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of June, 2021
15
Aug

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of July 2021

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period April 2021 to June 2021 for first quarter
20
Aug

Payment of tax

A regular taxpayer is required to make payment of GST for the month of July, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of July, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of July, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of July, 2021
30
Aug

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of July, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of July, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of July, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
1
Sep

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.

Hold Board Meeting for quarter July to September

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

File MGT-14 for approval of financial statement and Boards Report

Section 179(3) of the Companies Act, 2013 provides that form MGT-14 is to be filed for the financial statement and directors report approved in Board Meeting.

Annual Report

The listed entity shall submit the Annual Report to stock exchange within 21 working days of it being approved and adopted.

Give Notice of Annual General Meeting (AGM) alongwith Annual Report

Notice of Annual General Meeting is required to be given at least 21 clear days before AGM
7
Sep

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in the month of August, 2021 (ii) TDS/TCS by other deductors in month of August, 2021
10
Sep

Deposit of TDS

Tax Deducted at Source during the month of August, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of August, 2021

Deposit of TCS

Tax Collected at Source during the month of August, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of August, 2021
11
Sep

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of August, 2021
13
Sep

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of August, 2021
14
Sep

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IB during the month of July, 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of July, 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of July, 2021
15
Sep

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of August 2021

Deposit of advance income-tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

A sum not less than 45% of advance tax payable for assessment year 2022-23 as reduced by sum already paid is required to be deposited by persons other than those covered by section 44AD(1) or section 44ADA(1).
20
Sep

Payment of tax

A regular taxpayer is required to make payment of GST for the month of August, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of August, 2021

Return by Non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of August, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of August, 2021
30
Sep

Hold Annual General Meeting (Companies adopting financial year April to March)

Annual General Meeting is required to be held within six months of closure of Books of accounts

Tax Audit of Accounts

Following persons are required to get their books of account audited and obtain audit report : (i) Every person carrying on business if so required under section 44AB (ii) Every person carrying on profession if the total receipts from such profession are Rs 50 lakhs or more for the previous year 2020-21 (iii) Any professional covered by section 44ADA if he claims his total income to be lower than 50% of the gross receipts and his total income exceed maximum amount not chargeable to tax (iv) Any person whose case is covered by section 44AD(4) and his income exceeds the maximum amount which is not chargeable to tax

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of August, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of August, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of August, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
1
Oct

Hold Board Meeting for quarter October to December

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
7
Oct

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 30-9-2021 in cases where the assessing officer with prior approval of Joint Commi-ssioner grants special permission for quarterly deposit of TDS

Deposit of tax deducted at source

(i) TDS/TCS by Government authorities by way of challan in the month of September, 2021 (ii) TDS/TCS by other deductors in month of September, 2021
10
Oct

Deposit of TCS

Tax Collected at Source during the month of September, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of September, 2021

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of September, 2021

Deposit of TDS

Tax Deducted at Source during the month of September, 2021 is required to be deposited to the Government Account
11
Oct

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of September, 2021
13
Oct

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of September, 2021
15
Oct

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of August, 2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of August, 2021

Book adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of September, 2021

File Corporate Governance Report

The listed entity shall submit a quarterly compliance report on corporate governance within fifteen days from close of the quarter. Further it may be noted that it shall not apply, in respect of -- (a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty five crore, as on the last day of the previous financial year: (b) the listed entity which has listed its specified securities on the SME Exchange.

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter July-September 2021 is required to be furnished

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of August, 2021

Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending September 30

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended September 2021
18
Oct

Furnishing of quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th September, 2021
20
Oct

Payment of tax

A regular taxpayer is required to make payment of GST for the month of September, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of September, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of September, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of September, 2021
21
Oct

Shareholding Pattern

(1) The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities. In case of listed entities which have listed their specified securities on SME Exchange, the above statements shall be submitted on a half yearly basis within twenty one days from the end of each half year.
30
Oct

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of September, 2021 to be furnished to DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of September, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of September, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

File e-Forms AOC-4/AOC-4 XBRL

E-Forms AOC-4/AOC-4 XBRL are required to be filed to RoC in respect of Balance Sheet & Profit and Loss account within 30 days of holding of Annual General Meeting

Issuance of TCS Certificate

Quarterly TCS certificate for tax collected at source during the quarter July, 2020 to 30th September, 2021
31
Oct

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the quarter July-September, 2021

Option by charitable trust

Exercise of option available in Explanation to section 11(1), where assessee required to furnish return by 31st October.

Quarterly statement of TDS in case of all assessees

Quarterly statement of tax deducted at source to be furnished in respect of tax deducted at source from salary during quarter July-September, 2021

Quarterly statement of tax deducted at source in case of all assessees other than non-residents

Quarterly statement of tax deducted at source to be furnished in respect of tax deducted at source from income other than salary during quarter July-September, 2021

File Secretarial Audit Report for the quarter ended on 30-9-2020

SEBI(DP) Regulations

Option to be exercised

Option to claim lower rates of tax in case of a company

Audit provisions

Annual audited accounts for programmes approved under section 35(2AA)

PAN related information

Electronic submission of particulars received in Form No. 60 by 30th September

Filing of income-tax return

Following persons are required to file their income-tax return : (a) Corporate assessees (b) Individual or HUF carrying on business or profession subject to audit (c) Firm or co-operative society or AOP/BOI subject to audit (d) Individual or HUF being partner in a firm subject to audit.

Quarterly statement of TDS in case of non-residents

Quarterly statement to be furnished in respect of tax deduction from payments to Non-residents/not ordinarily residents/non-domestic companies during the period 1-7-2021 to 30-9-2021

Option to be exercised

Option to claim tax as per section 115BAC/115BAD where return is to be filed by 31st October

Audit report

Audit report to be furnished by assessee who has entered into an international transaction or specified domestic transaction

Quarterly return by banking company/public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding Rs 5,000 [Rs 40,000 (Rs 50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ended on 30-9-2021.

Statement by scientific research association

Statement to be filed by scientific research association, university, college or other association are required by rules 5D, 5E and 5F, where due date for furnishing return is 31st October.

Statement as to accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by 31st October.

Tax Audit Report

Obtaining and furnishing of tax audit report by assessee who has entered into an international transaction or specified domestic transaction
1
Nov

Hold Board Meeting for quarter October to December

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.

File Form ADT-1

Intimation of Auditor Appointment is to be filed by the Company, within 15 days of holding of AGM.

Annual Report

The listed entity shall submit the Annual Report to stock exchange within 21 working days of it being approved and adopted.

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
7
Nov

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of October, 2021 (ii) TDS/TCS by other deductors in the month of October, 2021
10
Nov

Deposit of TDS

Tax Deducted at Source during the month of October, 2021 is required to be deposited to the Government Account

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of October, 2021

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of October, 2021

Deposit of TCS

Tax Collected at Source during the month of October, 2021 is required to be deposited to the Government Account
11
Nov

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of October, 2021
13
Nov

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of October, 2021
14
Nov

Issuance of TDS certificate for tax deducted under sec. 194M

Certificate of Tax Deducted at Source in respect of tax deducted under section 194M during the month of Sept., 2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of Tax Deducted at Source in respect of tax deducted under section 194-IA during the month of September, 2021

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of Tax Deducted at Source in respect of tax deducted under section 194-IB during the month of September, 2021
15
Nov

Book Adjustment Statement

Statement in respect of tax deducted or collected by Gover-nment authorities through book entry in month of Oct. 2021

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period July 2021 to Sept. 2021 i.e., for 2nd quarter

File Unaudited Limited reviewed Quarterly Results for second quarter to stock exchange (Companies adopting Financial year April to March)

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20
Nov

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of October, 2021

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of October, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of October, 2021

Payment of tax

A regular taxpayer is required to make payment of GST for the month of October, 2021
29
Nov

File e-Form MGT-7 (Companies adopting financial year April to March)

e-Form MGT-7 is required to be filed in respect of Annual Return of the company to the RoC within 60 days of holding of Annual General Meeting
30
Nov

Filing of return of income

Return by assessees who are required to file report under section 92E

Statement of income distri-buted by a securitisation trust

Statement of income distributed by a securitisation trust to its investors

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of October, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Option by charitable trust

Exercise of option available in Explanation to section 11(1) where assessee required to furnish return by November 30

Statement as to accumulated income

Statement as to set apart/accumulated income for future appli-cation, where assessee required to furnish return by Nov. 30

Statement of income distribut-ion by venture capital under-taking or venture capital fund

Statement of income distribution to be filed by venture capital undertaking or venture capital fund in respect of income distributed during previous year

Statement of income distri-buted by business trust

Statement of income distributed by business trust to unit holder in respect of income distributed during previous year to be furnished to PCIT or CIT

Statement of income distri-buted by investment fund

Statement of income distributed by investment fund to be furnished to PCIT or CIT

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of October, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of October, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
1
Dec

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) – two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
7
Dec

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of November, 2021 (ii) TDS/TCS by other deductors in month of November, 2021
10
Dec

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of November, 2021

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of November, 2021

Deposit of TCS

Tax Collected at Source during the month of November, 2021 is required to be deposited to the Government Account

Deposit of TDS

Tax Deducted at Source during the month of November, 2021 is required to be deposited to the Government Account
11
Dec

Statement of Outward Supply

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a composition taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, is required to furnish details of outward supply for the month of November, 2021
13
Dec

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of November, 2021
15
Dec

Issuance of TDS certificate for tax deducted under section 194-IB

Certificate of TDS in respect of tax deducted under section 194-IB during the month of October, 2021

Issuance of TDS certificate for tax deducted under section 194-IA

Certificate of TDS in respect of tax deducted under section 194-IA during the month of October, 2021

Instalment of advance tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

Payment of third instalment of advance income-tax

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of November 2021

Issuance of TDS certificate for tax deducted under section 194M

Certificate of TDS in respect of tax deducted under section 194M during the month of October, 2021
20
Dec

Payment of tax

A regular taxpayer is required to make payment of GST for the month of November, 2021

Monthly Return

A regular taxpayer is required to furnish monthly GST return for month of November, 2021

Return by Non-resident dealer

A non-resident taxable person is required to furnish monthly return for month of November, 2021

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for month of November, 2021
30
Dec

Furnishing of challan-cum-statement in respect of TDS under section 194-IB

Challan-cum-statement in respect of tax deducted under section 194-IB during the month of November, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194M

Challan-cum-statement in respect of tax deducted under section 194M during the month of November, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him

Furnishing of challan-cum-statement in respect of TDS under section 194-IA

Challan-cum-statement in respect of tax deducted under section 194-IA during the month of November, 2021 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
31
Dec

Annual Return

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, is required to furnish Annual Return for the financial year ending on 31 March, 2021.

GST Audit

Every registered person whose turnover during financial year 2020-21 exceeds Rs. 2 crore shall get his accounts audited by a Chartered Accountant or a Cost Accountant and furnish the reconciliation statement.