Tax Due Dates for October 2021

October 8, 2021 By newtaxindia Off

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7 – October
TDS / TCS Payment – Payment of TCS Collected or TDS deducted/deductible from the payments made, during the month of September
10 – October
GST Payment & TCS Return GSTR-8 – For September
Every e-commerce operator required to collect TCS under section 52 needs to file TCS Return in Form GSTR-8 monthly.
10 – October
GST Payment & TDS Return GSTR-7 – For September
Every taxpayer required to deduct TDS under section 51 needs to file TDS Return in Form GSTR-7 monthly.
11 – October
GST Outward Supplies Statement GSTR-1 – For September
Every Taxpayer who has NOT opted for QRMP Scheme, is required to file MONTHLY Statement of Outward Supplies in Form GSTR-1.
13 – October
GST Outward Supplies Statement GSTR-1 – For July-September
Every Taxpayer who has opted for QRMP Scheme, is required to file QUATERLY Statement of Outward Supplies in Form GSTR-1.

13 – October
GST Payment & Return GSTR-6 – For September
Every Input Service Distributor is required to file Return in Form GSTR-6 monthly.
15 – October
TCS Quarterly Return – For July-September
Every Person collecting TCS is required to file Quarterly TCS Return in Form 27EQ
18 – October
GST Composition Dealer Payment & Summary CMP-08 – For July-September
Every Taxpayer who has opted for Composition Scheme is required to self-assessed tax on Quarterly basis and pay the tax alongwith Summary of Transactions
20 – October
GST Payment & Return GSTR-3B – For September
Every Taxpayer who has NOT opted for QRMP Scheme, is required to file monthly Return in Form GSTR-3B and make the payment before submission of the Return.
20 – October
GST Payment & Return GSTR-5A – For September
Every OIDAR Services Provider is required to file Return in Form GSTR-5A monthly.
20 – October
GST Payment & Return GSTR-5 – For September
Every Non-resident Taxable Person is required to file Return in Form GSTR-5 monthly.
22 – October
GST Payment & Return GSTR-3B – For July-September
Every Taxpayer having an aggregate turnover of up to Rs.5 Crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep is required to file monthly return in Form GSTR-3B and make the payment before submission of the Return.
24 – October
GST Payment & Return GSTR-3B – For July-September
Every Taxpayer having an aggregate turnover of up to Rs.5 Crore in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi is required to file monthly return in Form GSTR-3B and make the payment before submission of the Return.
25 – October
GST FORM ITC-04 – For July-September
Every Taxpayer who received or send goods for labour or Job work needs to file details of challans in Form ITC-04 quarterly.
29 – October
Submission of Half-Yearly Return regarding outstanding payments to Micro and Small Enterprises – Every Company is required to file Half-yearly Return within 30 days from the end of Half-year.
Last Date to submit the Half-yearly Return of the Company for the half-year ending on 30th September.
29 – October
Submission of LLP Annual Accounts – Every LLP is required to file Annual Statement of Account and Solvency in Form 8 within 30 days from the end of six months of the financial year to which it relates.
Last Date to submit the Annual Statement of Account and Solvency in Form 8 of the LLP for the year ending on 31st March
30 – October
Issue of TCS Certificates – Last Date for Issue of TCS Certificate in Form 27D for the Quarter July-September
31 – October
Payment of Amount under Vivad se Vishwas – Payment of amount under Vivad se Vishwas with Additional Fees
31 – October
TDS Quarterly Return – For July-September
Every Person deducting TDS is required to file Quarterly TDS Return in Form 24Q and 26Q
31 – October
MPT Return & Payment – For October
Employers whose tax liability during the last financial year is more than Rs.1,00,000/- are required to file monthly return or who are registered in the current financial year are required to file Monthly return