Compliance Due Date in Aug 2021

Due Date Under GST

S.No	Compliances	Due Date	Compliance Period	Brief
1	GSTR-1	11/08/2021	July 2021	GSTR-1 for the Sales made in July 2021 for tax payer opted Monthly
2	GST-IFF	13/08/2021	July 2021	Invoice furnishing facility for taxpayer opted for Qtrly return having Turnover less than 5 Cr.
3	GSTR-3B	20/08/2021	July 2021	GST Return whose Annual Turnover is more than 5 Cr.
4	GSTR-3B	22/08/2021	July 2021	GST Return for the whose turnover up to 5 Cr. (Note 1)
5	GSTR-3B	24/08/2021	July 2021	GST Return for the whose turnover up to 5 Cr. (Note-2)
6	GSTR-5	20/08/2021	July 2021	GST return  by NRTP
7	GSTR-5A	20/08/2021	July 2021	GST return by OIDAR service provider
8	GSTR-6	13/08/2021	July 2021	Distribution of credit by ISD
9	GSTR-7	10/08/2021	July 2021	TDS return under GST ( Governmental Authority required to file it)
10	GSTR-8	10/08/2021	July 2021	E-Commerce Operator required to file for TCS collected
11	GST Challan payment	25/08/2021	July 2021	GST challan Payment for those taxpayer who have opted for qtrly and ATO is less than 5 cr.
12	GST Amnesty Scheme	01/06/2021 to 31/08/2021	From July 2017 to April 2021	All pending GST return with reduced Late fee

Note 1 :-state wise Madhya Pradesh, Gujarat, Karnataka, Puducherry, Lakshadweep, Maharashtra, Goa,  Kerala, Telangana, Andhra Pradesh,  Andaman and Nicobar Islands, Tamil Nadu, Chhattisgarh, Daman & Diu and Dadra & Nagar Haveli

Note 2:- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

Due Date under Income Tax Act

S.No	Compliances	Due Date	Compliance Period	Brief
1	TDS /TCS Payment	07/08/2021	July, 2021	TDS/TCS Payment
2	TDS Certificate	14/08/2021	July 2021	TDS Certificate U/S 194IA, 194IB and 194M
3	TDS Certificate	15/08/2021	Q 1 of FY 2021-22	TDS Certificate
4	Furnishing of Form 24G	15/08/2021	July 2021	Form 24G is to be furnished by Governmental office in respect of TDS/TCS payment without production of challan
5	TDS Statement Cum Challan payment	30/08/2021	July 2021	Furnishing of TDS Challan cum Statement in respect of 194IA, 194IB and 194M for the month of July 2021
6	Payment of Vivad se Vishwas scheme	31/08/2021 (extended)	NA	Payment of Tax under Vivas se Vishwas scheme
7	Declaration U/S 15G/15H	31/08/2021 (Extended)	Qtr 1 of FY 2021-22	Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending on 30th June, 2021 , which is required to be uploaded on or before 31 August,2021
8	Form No. 15CC	31/08/2021 (extended)	Qtr 1 of FY 2021-22	The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made
9	Equalization Levy Statement in Form No.1	31/08/2021 (extended)	FY 2020-21

Due Date under Labour Laws

S.No	Compliances	Due Date	Compliance Period	Brief
1	PF /ESI	15/08/2021	July 2021	Deposit of PF /ESI by Employer

Due Date under MCA / Companies Act

S.No	Compliances	Due Date	Compliance Period	Brief
1	All Pending filing	31/8/2021 (Extended)	FY 2020-21 From 1 April to 31 July 2021	MCA waived off late fee on pending filed which due for filing between 1 April 2021 to 31 July 2021

Due Date under SEBI

S.No	Compliances	Due Date	Compliance Period	Brief
Monitoring of ‘security created’ / ‘assets on which charge is created’
1	Asset Cover Certificate	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
2	A statement of value of pledged securities	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
3	A statement of value for Debt Service Reserve Account (DSRA) or any other form of security offered	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
4	Net worth certificate of guarantor (secured by way of personal guarantee)	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
5	Financials/ value of guarantor prepared on basis of audited financial statement etc. of the guarantor (secured by way of corporate guarantee)	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
6	Valuation report and title search report for the immovable/ movable assets, as applicable.	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597

Disclosure on website by debenture trustee

1	Monitoring of asset cover certificate and quarterly compliance report of the listed entity.	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
2	Monitoring of utilization certificate	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
3	Status of information regarding breach of covenants/ terms of the issue, if any action taken by debenture trustee	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597
4	Status regarding maintenance of accounts maintained under supervision of debenture trustee	31/08/2021( Exteded)		SEBI had earlier provided relaxations in timelines for compliance with certain regulatory provisions of SEBI Circular No. SEBI/HO/MIRSD/CRADT/CIR/ P/2020/230 dated November 12, 2020 vide Circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/561 dated May 03, 2021, vide circular no. SEBI/HO/MIRSD/CRADT/CIR/P/2021/597

Due Date under others

S.No	Compliances	Due Date	Compliance Period	Brief
1	Updation of MSME on Udyam Portal