September 7

Income Tax

Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)

Form: Challan Form ITNS 281 See: Rule 30(2)

September 7

Income Tax

Monthly payment of TCS u/s 206C (other than government assessee)

Form: Challan Form ITNS 281 See: Rule 37CA

September 7

Income Tax

Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.

Form: Form No. 27C See: Rule 37C

September 7

Equalisation Levy

Collection and recovery of equalisation levy on specified services

Form: Challan No. 285 See: Section 166

Equalisation levy so deducted during any calendar month in shall be paid by every assessee to the credit of the Central Government by the seventh day of the month immediately following the said calendar month.

September 7

FEMA

Reporting of actual transactions of External Commercial Borrowings (ECB)

Form: Form ECB 2 See: Master Direction - Under FEMA Act

This return should be filled in for all categories of ECB. It should be submitted within 7 working days from the close of the month. If there is no transaction during a particular period, a Nil Return should be submitted.

September 7

FEMA

Details of remittances made by NRO account

Form: Form Part VI of Annex - I See: Master Direction - Under FEMA Act

Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation.

September 7

Income Tax

Securities Transaction Tax - Due date for deposit of tax collected during any calendar month

See: Section 100 - Rule 5 - Rule 5A - Rule 6

The collected STT (Securities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a securities transaction tax challan.

September 7

Income Tax

Commodities Transaction Tax (CTT) - Due date for deposit of tax collected during any calendar month

See: Rule 5 - Section 119

The collected CTT (Commodities Transaction Tax) must be submitted to the Central Government by the seventh day of the month following the relevant calendar month by a commodities transaction tax challan.

September 10

FEMA

Resident Deposits-Comprehensive Single Return (NRD-CSR)

Form: Form - NRO Account-Part VI (Annex II) See: Master Direction - Under FEMA Act

Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month.

September 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for FFMCs See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

September 10

FEMA

Summary statement of sale and purchase of foreign currency notes

Form: Form - FLM 8 for ADs Category-II See: Master Direction - Money Changing Activities - Master direction - under FEMA Act

September 10

FEMA

Form for reporting of details of Trade Credit

Form: Form Trade Credit (TC) See: Master Direction - Under FEMA Act - Master Circular

September 10

FEMA

Import of gold by EOUs, units in SEZ/EPZ and nominated agencies (Monthly)

Form: Form - Return Code R132 See: Master Direction - Under FEMA Act

September 10

GST

TDS - Return for Tax Deducted at Source

Form: GSTR - 7 See: Rule 66 - Section 51

Every registered person required to deduct tax at source under section 51

September 10

GST

TCS - Statement for tax collection at source

Form: GSTR - 8 See: Rule 67 - Section 52

September 11

GST

Details of outward supplies of goods or services [ For the Turnover exceeding 5 Cr or opted to file monthly return ]

Form: GSTR - 1 See: Rule 59 - Section 37 - Notification no. 83/2020

According to Section 37, the due date of filling of Form GSTR-1 is the 10th of the succeeding month. However, this due date has been extended to the 11th of the succeeding month as per Notification No. 83/2020.

September 13

GST

Return by non-resident taxable person

Form: GSTR - 5 See: Rule 63 - section 27 - Section 39(5)

Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.

September 13

GST

ISD - Return for input service distributor

Form: GSTR - 6 See: Rule 65 - Section 20

Every Input Service Distributor.

September 14

Income Tax

Issuance of certificate of tax deducted at source under section 194IA

Form: Form No. 16B See: Section 194IA - Rule 31(3A)

September 14

Income Tax

Issuance of certificate of tax deducted at source under section 194IB

Form: Form No. 16C See: Section 194IB - Rule 31(3B)

September 14

Income Tax

Issuance of certificate of tax deducted at source under section 194M

Form: Form No. 16D See: Section 194M - Rule 31(3C)

September 14

Income Tax

Issuance of certificate of tax deducted at source under section 194S

Form: Form No. 16E See: Section 194S - Rule 31(3D)

September 15

Income Tax

Furnishing TDS/TCS Book Adjustment Statement by an office of the Government

Form: Form No. 24G See: Rule 30 - Rule 37CA

September 15

Income Tax

Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of trading in derivatives in which client codes been modified after registering in the system.

Form: Form No. 3BB See: Rule 6DDA - Section 43(5)(d)

A stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of proviso to clause (5)(d) of section 43.

September 15

Income Tax

Due date for furnishing statement in Form No. 3BC by a recognised association in respect of trading in commodities in which client codes have been modified after registering in the system.

Form: Form no. 3BC See: Rule 6DDC - Section 43(5)(e)

A recognised association is required to fulfil to be notified as a recognised association for the purposes of the proviso to clause (5)(e) of section 43.

September 15

FEMA

Monthly Report to be submitted by the AD-Category II for the every month

Form: Monthly Report by the AD-Category II See: Section 10

September 15

PF ESI

Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.

September 15

PF ESI

Monthly - EPF - Return of member leaving service during the previous month

September 15

PF ESI

Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.

September 15

PF ESI

Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month

September 15

PF ESI

Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)

In case of delay, interest will be charged from 16th day.

September 15

PF ESI

Monthly - Payment of ESI Contribution for the previous month

The ESIC had changed the Payment Due Date from “Within 21 days" To “Within 15 Days” with effect from the contribution for the month of June 2017.

September 15

Income Tax

Advance Income Tax in case of company

Form: ITNS - 280 See: Chapter XVII Part C - Rule 211

September 15

Income Tax

Advance Income Tax in case of non-corporate assessee.

Form: ITNS - 280 See: Chapter XVII Part C - Rule 211

Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA

September 20

GST

OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Form: GSTR - 5A See: Rule 64 - Section 14

Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person

September 20

GST

Details of Outward Supplies and inward supplies and payment of Tax [ Monthly Return ]

Form: GSTR - 3B See: Rule 61 - Section 37 - Section 38

September 25

PF ESI

Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.

September 30

Income Tax

Furnishing tax audit report by the non-resident (not being a company) or a foreign company receiving a income by way of royalty or fees for technical services received from Government or Indian concerne in pursuance of an agreement

Form: Form 3CE See: Rule 6GA - Section 44DA(2)

Every non-resident (not being a company) or a foreign company shall keep and maintain books of account specified u/s 44AA and get his accounts audited by an accountant before the specified date referred to in section 44AB (i.e. 30th September)

September 30

Income Tax

Challan cum statement on transfer of certain immovable property other than agricultural land

Form: Form No.26QB See: Section 194IA - Rule 30(2A) - Rule 31(3A) - Rule 31A(4A)

September 30

FEMA

The branch office/liaison office may submit the Annual Activity Certificate

Form: Annual Activity Certificate (AAC) See: Regulation 4

The branch office/liaison office may submit the Annual Activity Certificate (Annex D) as at the end of March 31 along with the audited financial statements including receipt and payment account on or before September 30 of that year.

September 30

Income Tax

Deduction in respect of employment of new employees report under section 80JJAA of the Income-tax Act, 1961

Form: Form 10DA See: Section 80JJAA - Rule 19AB

If due date of submission of return of income is October 31

September 30

Income Tax

Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company

Form: Form 29C See: Section 115JC - Rule 40BA

If due date of submission of return of income is October 31.

September 30

Income Tax

Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company

Form: Form No. 29B See: Section 115JB - Rule 40B

If due date of submission of return of income is October 31.

September 30

Income Tax

Statement regarding preliminary expenses incurred to be furnished under proviso to section 35D(2)(a) of the Income-tax Act, 1961 by the assessee.

Form: Form No. 3AF See: Section 35D(2) - Rule 6ABBB

If due date of submission of return of income is July 31 or October 31.

September 30

Corporate Laws

KYC of Directors

Form: Form No. DIR-3-KYC See: Rule 12A

September 30

Income Tax

Furnishing report for claiming deduction under section 10AA

Form: Form 56F See: Section 10AA - Rule 16D

if due date of submission of return of income is October 31

September 30

Income Tax

Challan cum statement on payment of rent by certain individuals or Hindu undivided family

Form: Form No. 26QC See: Section 194IB - Rule 30(2B) - Rule 31(3B) - Rule 31A(4B)

September 30

Income Tax

Challan cum statement on payment of certain sums by certain individuals or Hindu undivided family

Form: Form No. 26QD See: Section 194M - Rule 30(2C) - Rule 31(3C) - Rule 31A(4C)

September 30

Income Tax

Furnishing tax audit report in the case of a person who carries on business or profession required under section 44AB to be furnished tax audit report and who is required by or under any other law to get his accounts audited.

Form: Form 3CA See: Form 3CD - Section 44AB - Rule 6G(1)(a)

Tax audit report Form 03CA and 03CD are applicable when audit is required under section 44AB and under any other law i.e. audit is required other than income tax act Like LLP Act, Companies Act etc.[ If due date of submission of return of income is October 31 ]

September 30

Income Tax

Furnishing tax audit report in the case of a person who carries on business or profession who is required under section 44AB to get his accounts audited and not required under any other law

Form: Form 3CB See: Form 3CD - Section 44AB - Rule 6G(1)(b)

Tax Audit Report Form 03CB and 03CD are applicable when audit is required under section 44AB but does not required under any other law. [ If due date of submission of return of income is October 31 ]

September 30

Income Tax

Furnishing of challan cum statement by specified person in respect of tax deducted on payment on transfer of virtual digital asset

Form: Form No. 26QE See: Section 194S - Rule 30(2D) - Rule 31A(4)

September 30

Income Tax

Furnishing tax audit report of an assessee, other than a company or a co-operative society, which is required to be furnished for claiming deductions under sections 35D(4) and 35E(6).

Form: Form 3AE See: Rule 6AB - Section 35D - Section 35E

if due date of submission of return of income is October 31,

September 30

Income Tax

Furnishing the audit report is required for the claiming of the deduction of the amount deposited in the special account or Deposit Account opened u/s 33AB(1) for the purpose of Tea, coffee and rubber development account

Form: Form 3AC See: Section 33AB - Rule 5AC

if due date of submission of return of income is October 31.

September 30

Income Tax

Furnishing the audit report is required for the claiming of the deduction of amount deposited in the special account or site restoration account opened u/s 33ABA(1)

Form: Form 3AD See: Section 33ABA - Rule 5AD

if due date of submission of return of income is October 31.

September 30

Income Tax

Furnishing the audit report by a fund or trust or institution u/s 12A(1)(b)(ii) or any university or other educational institution or any hospital or other medical institution under clause (b) of the tenth proviso of section 10(23C).

Form: Form 10B See: Section 12A(1)(b)(ii) - Section 10(23C) - Rule 16CC(a) - Rule 17B(a)

Form 10B applicable when any fund or trust or institution u/s 12A(1)(b)(ii) or any university or other educational institution or any hospital or other medical institution under clause (b) of the tenth proviso of section 10(23C) fulfill the condition specified under rule 16CC(a) or Rule 17B(a). [ if the assessee is required to submit return of income on October 31 ]

September 30

Income Tax

Furnishing the audit report by a fund or trust or institution u/s 12A(1)(b)(ii) or any university or other educational institution or any hospital or other medical institution under clause (b) of the tenth proviso of section 10(23C).

Form: Form 10BB See: Section 12A(1)(b)(ii) - Section 10(23C) - Rule 16CC(b) - Rule 17B(b)

Form 10BB applicable when any fund or trust or institution u/s 12A(1)(b)(ii) or any university or other educational institution or any hospital or other medical institution under clause (b) of the tenth proviso of section 10(23C) fulfill the condition specified under rule 16CC(b) or Rule 17B(b). [ if the assessee is required to submit return of income on October 31 ]

September 30

Income Tax

Furnishing a tax audit report for claiming deduction under section 80-I or 80-IA or 80-IB or 80-IC

Form: Form 10CCB See: Rule 18BBB - Section 80I - Section 80IA - Section 80IB

If due date of submission of return of income October 31.

September 30

Income Tax

Audit Report under section 115VW(ii) of the Income-tax Act, 1961

Form: Form 66 See: Section 115VW - Rule 11T

Audit Report under section 115VW(ii)(i.e. For opting option for tonnage tax scheme by a tonnage tax company shall not have effect in relation to a previous year unless such company does not submitted tax audit report. (if due date of submission of return of income is October 31)

September 30

Income Tax

Furnishing certificate by accountant annual statement of exempt income of specified fund under section 10(4D) (i.e. being a category-III AIF), under section 10(23FF)

Form: Form 10IJ See: Section 10(23FF) - Rule 2DD

if due date of submission of return of income is October 31.

September 30

Income Tax

Furnishing of audit report by the specified fund, being the investment division of an offshore banking unit, for the purpose of exemption under section 10(4D).

Form: Form 10IL See: Section 10(4D) - Rule 21AJA

If due date of submission of return of income is October 31.

September 30

Income Tax

Report of an accountant to be furnished by an assessee under section 50B(3) of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale.

Form: Form 3CEA See: Section 50B(3) - Rule 6H

If due date of submission of return of income is October 31.

September 30

Income Tax

Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to section 10(23C) or under clause (a) of section 11(2)

Form: Form 10 See: Section 11(2) - Section 10(23C) - Rule 17

if the assessee is required to submit return of income on November 30.

September 30

Income Tax

Application for exercise of option under clause (2) of the Explanation to section 11(1).

Form: Form 9A See: Section 11 - Rule 17

if the assessee is required to submit return of income on November 30.