September Compliance Calendar for Non Profits

Your month at a glance:

• 7th September: Previous month’s TDS deposit
• 11th September: GSTR 1 under monthly scheme
• 13th September: GSTR 1 under QRMP
• 15th September: EPF and ESI
• 20th September: GSTR 3B under monthly scheme
• 22nd September: GSTR 3B under QRMP for Category X states
• 24th September: GSTR 3B under QRMP for Category Y states
• 30th September: Annual General Meeting (AGM); Form 10B/10BB; DIR-3 KYC for Section 8 Company

Quick glossary

For folks newer to compliance:

• TDS (Tax Deducted at Source) — When your organisation makes payments such as salary, professional fees, interest or rent above prescribed limits, it deducts tax before paying the recipient and deposits that amount with the government.
• GSTR-1 — A GST return listing the sales or outward supplies made during a particular period. It reports invoice details but does not involve tax payment.
• GSTR-3B — A summary GST return used to report sales, eligible input tax credit and tax liability. Any net GST payable is deposited while filing this return.
• QRMP (Quarterly Return Monthly Payment) — A GST scheme for eligible smaller taxpayers. GST is paid every month, while GSTR-1 and GSTR-3B are filed quarterly.
• IFF (Invoice Furnishing Facility) — An optional facility through which QRMP taxpayers upload selected B2B invoices during the first two months of a quarter. This allows customers to claim input tax credit without waiting for the quarterly GSTR-1.
• Category X and Category Y States — A geographical division of states and union territories used to stagger QRMP GSTR-3B deadlines. Category X generally files by the 22nd and Category Y by the 24th after the quarter ends.
• EPF (Employees' Provident Fund) — A retirement savings scheme under which both employer and employee contribute a prescribed percentage of eligible salary. It generally applies to covered establishments employing 20 or more people.
• ESI (Employees' State Insurance) — A health and social-security scheme covering eligible employees earning up to the prescribed wage limit, generally ₹21,000 per month. The employee-count threshold is commonly 10, but coverage can vary by establishment and state.
• AGM (Annual General Meeting) — A mandatory yearly meeting of an organisation's members or shareholders to approve accounts, review the year's performance, and transact other business required by law.
• Form 10B/10BB — Audit reports that charitable or religious trusts/institutions file annually to claim exemption under the Income Tax Act; which form applies depends on the entity's income level and registration type.
• DIR-3 KYC — An annual filing with the Ministry of Corporate Affairs through which every individual holding a Director Identification Number (DIN) — including directors of a Section 8 Company — confirms and updates their KYC details.