Statutory Compliance Calendar for September 2021 | All Important Dates for September 2021

Statutory Compliance Calendar, All Important Dates

Important Dates for Accountants & Professionals

Statutory Compliance Calendar 2021

 

September-2021 Important Tax Dates Below

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income tax TDS/TCS Liability Deposit Aug-21 07-Sep-21 07-Sep-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7- TDS return under GST Aug-21 10-Sep-21 10-Sep-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8- TCS return under GST Aug-21 10-Sep-21 10-Sep-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST GSTR-1 Aug-21 11-Sep-21 11-Sep-21 “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
  2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”
5 GST Details of outward supply-IFF Aug-21 13-Sep-21 13-Sep-21 Invoice furnishing facility for August, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Aug-21 13-Sep-21 13-Sep-21 Due Date for filing return by Input Service Distributors.
7 Income tax TDS Certificate Aug-21 14-Sep-21 14-Sep-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of August, 2021
8 Labour Law Providend Fund / ESI Aug-21 15-Sep-21 15-Sep-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income tax Form 3BB by Stock Exchange Aug-21 15-Sep-21 15-Sep-21 Form 3BB is the monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August 2021
10 Income tax Furnishing Form 24G Aug-21 15-Sep-21 15-Sep-21 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan
11 Income tax Advance Tax (2nd Installment) AY 2022-2023 15-Sep-21 15-Sep-21 Second instalment of advance tax for the assessment year 2022-23
12 GST GSTR – 3B Aug-21 20-Sep-21 20-Sep-21 Due Date for filling GSTR – 3B return for the month of August, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
13 GST GSTR -5 Aug-21 20-Sep-21 20-Sep-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Aug-21 20-Sep-21 20-Sep-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST GSTR – 3B-X State* Aug-21 22-Sep-21 22-Sep-21 Due Date for filling GSTR – 3B return for the month of August, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
16 GST GSTR – 3B-Y State** Aug-21 24-Sep-21 24-Sep-21 Due Date for filling GSTR – 3B return for the month of August, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
17 GST GST Challan payment if no sufficient ITC available Aug-21 25-Sep-21 25-Sep-21 GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
18 Income tax TDS challan cum statement Aug-21 30-Sep-21 30-Sep-21 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of August, 2021
19 Income tax Linking PAN with AADHAAR 1st April, 2019 onwards 30-Sep-21 30-Sep-21 Linking of PAN with AADHAAR number is mandatory from 1st april 2019 (due date Extended from 31 March 2021 to 30th June 2021 vide notif. S.O. 1432(E), dated 31-03-202) (further extended from 30 June 2021 to 30 September 2021 (vide Circular no. 12/2021, dated 25-06-2021) (if not linking the PAN with AADHAAR numner then the PAN will be inoperative and a person will not be able to conduct financial transactions)
20 Income tax Income Tax Return AY 2021-2022 31-Jul-21 30-Sep-21 “Return of income for the assessment year 2021-22 for all assessee other than:
(a) corporate-assessee or
(b) non-corporate assessee (whose books of account are required to be audited) or
(c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section5A applies or
(d) an assessee who is required to furnish a report under section 92E.
(Due date for furnishing of return of  income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021)”
21 Others Registration on Udyam Portal 1st April, 2021 onwards 01-04-2021 onwards MSMEs registrated prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
22 MCA Form AOC-4  filling by OPC (One Person Company) FY 2020-21 27-Sep-21 27-Sep-21 Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC)
23 MCA Form DIR-3 (KYC for Director) FY 2020-21 30-Sep-21 30-Sep-21 DIR-3 KYC is an annual e-form which is to be filed by every Director/Partners/Designated Partners who has been allotted a ‘Director Identification Number’ (DIN) as on 31st March of a financial year and is to be submitted as an e-form DIR-3-KYC to the Central Government on or before 30th September of immediate next Financial Year.
24 GST Apply for revocation of cancellation of GST Registration falling between 1st March, 2020 to 31st August, 2021 Within 90 days from date of cancellation of GST Registration 30th September, 2021 In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing such application for revocation of cancellation of registration has been extended up to 30th September, 2021.

 

August-2021 Important Tax Dates Below

 

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Jul-21 07-Aug-21 07-Aug-21 Due date of depositing TDS/TCS liabilities for previous month.
2 Income Tax TDS/TCS Liability Deposit Jul-21 07-Aug-21 07-Aug-21 Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H
3 GST GSTR-7- TDS return under GST Jul-21 10-Aug-21 10-Aug-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Jul-21 10-Aug-21 10-Aug-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5 GST GSTR-1 July, 2021 11-Aug-21 11-Aug-21 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP
6 GST Details of outward supply-IFF Jul-21 13-Aug-21 13-Aug-21 Invoice furnishing facility for July, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
7 GST GSTR -6 Jul-21 13-Aug-21 13-Aug-21 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate Jul-21 14-Aug-21 14-Aug-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021
9 Labour Law Providend Fund / ESI Jul-21 15-Aug-21 15-Aug-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
10 Income Tax TDS Certificate Q1 FY 2021-22 15-Aug-21 15-Aug-21 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
11 Income Tax Furnishing Form 24G Jul-21 15-Aug-21 15-Aug-21 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan
12 GST GSTR – 3B July, 2021 20-Aug-21 20-Aug-21 Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
13 GST GSTR -5 Jul-21 20-Aug-21 20-Aug-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Jul-21 20-Aug-21 20-Aug-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST GSTR – 3B-X State* July, 2021 22-Aug-21 22-Aug-21 Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
16 GST GSTR – 3B-Y State** July, 2021 24-Aug-21 24-Aug-21 Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
17 GST GST Challan payment if no sufficient ITC available Jul-21 25-Aug-21 25-Aug-21 GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
18 Income Tax TDS challan cum statement Jul-21 30-Aug-21 30-Aug-21 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of July, 2021
19 Income Tax Payment of tax under vivad se vishwas scheme 30-06-2021 31-Aug-21 Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Payment under this scheme last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June, 2021 to 31st August, 2021without additional charge (vide Circular no. 12/2021, dated 25-06-2021)
20 Income Tax Filing of declaration in Form 15G/15H Q1 FY 2021-22 15-Jul-21 31-Aug-21 Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2021. The due date for uploading declarations has been extended from July 15, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021
21 Others Registration on Udyam Portal 1st April, 2021 onwards 01-04-2021 onwards MSMEs registrated prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
22 GST GST return for pending Period-Amensty Scheme July, 2017 to April, 2021 01.6.2021 to 31.08.2021

July-2021 Important Tax Dates Below

 

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 Income Tax TDS/TCS Liability Deposit Jun-21 07th July 21 07th July 21 Due date of depositing TDS/TCS liabilities for the previous month.
2 Income Tax TDS/TCS Liability Deposit Jun-21 07th July 21 07th July 21 Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H
3 GST GSTR-7- TDS return under GST Jun-21 10th July 21 10th July 21 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4 GST GSTR-8- TCS return under GST Jun-21 10th July 21 10th July 21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5 GST GSTR-1 June 2021 11th July 21 11th July 21 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
6 GST Details of outward supply-IFF Jun-21 13th July 21 13th July 21 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
7 GST GSTR -6 Jun-21 13th July 21 13th July 21 Due Date for filing return by Input Service Distributors.
8 Income Tax TDS Certificate FY 2020-21 15th July 21 15th July 21 TDS certificate to employees in respect of salary paid (extended date vide Circular no. 9/2021, dated 20-05-2021)
9 Income Tax TDS Return (24Q/26Q) Q4 of FY 2020-21 15th July 21 15th July 21 Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021, to June 30, 2021 (vide Circular no. 9/2021, dated 20-05-2021), now it is again changed to July 15, 2021
10 Income Tax TDS Certificate Jun-21 15th July 21 15th July 21 The due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2021
11 Income Tax Foreign Remittances Statement Q1 of FY 2021-22 15th July 21 15th July 21 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending June 2021
12 Income Tax TCS Statement Q1 of FY 2021-22 15th July 21 15th July 21 Quarterly statement of TCS deposited for the 1st Quarter
13 Labour Law Provident Fund / ESI Jun-21 15th July 21 15th July 21 Due Date for payment of Provident fund and ESI contribution for the previous month.
14 GST GST CMP-08 April to June 2021 15th July 21 18th July 21 Due date of filing of GST CMP-08 for dealers opted for composition scheme.
15 GST GSTR -5 Jun-21 20th July 21 20th July 21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16 GST GSTR -5A Jun-21 20th July 21 20th July 21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17 GST GSTR – 3B June, 2021 20th July 21 20th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
18 GST GSTR – 3B-X State* June, 2021 22th July 21 22th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
19 GST GSTR – 3B-X State* June, 2021 22th July 21 22th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
20 GST GSTR – 3B-Y State** June, 2021 24th July 21 24th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
21 GST GSTR – 3B-Y State** June, 2021 24th July 21 24th July 21 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
22 GST GST return for pending Period-Amnesty Scheme July, 2017 to April, 2021 01.6.2021 to 31.08.2021 Filing of Pending GST return with reduced penalty under Amnesty Scheme
23 Income Tax TCS Certificate Q1 of FY 2021-22 30th July 21 30th July 21 Due date for issuance of TCS Certificate for Q1 of FY 2020-21
24 Income Tax TDS challan cum statement Jun-21 30th July 21 30th July 21 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of June, 2021
25 Income Tax TDS Statement Q1 of FY 2021-22 31th July 21 31th July 21 Quarterly statement of TDS deposited
26 Income Tax TDS Certificate FY 2020-21 15-Jul-21 31th July 21 Certificate of TDS in respect of tax deducted for payments other than salary (Further extension of due date from July 15, 2021 to July 31, 2021)
27 GST GSTR-4 2020-21 31th July 21 31th July 21 Annual return for dealers opted for Composition Scheme

GSTR 3B due dates in July 2021

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 GST GSTR – 3B May, 2021 20-Jun-21 05-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil Penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover exceeding INR 5 Crores during the preceding year.
2 GST GSTR – 3B-X State* April, 2021 22-May-21 06-Jul-21 Due Date for filling GSTR – 3B return with 9% Interest and Nil Penalty for the month of April, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
3 GST GSTR – 3B-X State* May, 2021 22-Jun-21 07-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
4 GST GSTR – 3B-Y State** April, 2021 24-May-21 08-Jul-21 Due Date for filling GSTR – 3B return with 9% Interest and Nil Penalty for the month of April, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
5 GST GSTR – 3B-Y State** May, 2021 24-Jun-21 09-Jul-21 Due Date for filling GSTR – 3B return with Nil Interest and Nil Penalty for the month of May, 2021 for the taxpayer with Aggregate Turnover upto INR 5 Crores during the preceding year and who has opted for monthly filing of GSTR-3B under QRMP.
6 GST GSTR – 3B-X State* May, 2021 22-Jun-21 22-Jul-21

 

June-2021 Important Dates Below

S. No. Type Purpose Period Original date Extended Date Nature of Compliance in Detail
1 GST GSTR – 3B April 2021 20th May 2021 04th June 2021 Extended Due Date for filing GSTR – 3B return for the month of April 2021 without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
2 Income Tax TDS/TCS Liability Deposit May-21 07th June 2021 07th June 2021 Due date of depositing TDS/TCS liabilities for the previous month.
3 GST GST Challan Payment under QRMP April 2021 25th May 2021 09th June 2021 Extended due date of GST payment for the month of April 2021 by the registered person having aggregate turnover of less than INR 5 Crores and who has opted for quarterly filing of return under QRMP.
4 GST GSTR-7- TDS return under GST May-21 10th June 2021 10th June 2021 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
5 GST GSTR-8- TCS return under GST May-21 10th June 2021 10th June 2021 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
6 GST GSTR -6 May-21 13th June 2021 13th June 2021 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Apr-21 14th June 2021 The due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2021
8 Labour Law Provident Fund / ESI May-21 15th June 2021 15th June 2021 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income Tax Advance Tax Q1 of AY 2022-23 15th June 2021 15th June 2021 The due date for  First Installment of advance tax for the AY 2022-23
10 Income Tax Form 3BB by Stock Exchange May-21 15th June 2021 15th June 2021 Form 3BB is the monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May 2021
11 Income Tax TCS Certificate Q4 of FY 2020-21 15th June 2021 The due date for issuance of TCS Certificate for Q4 of FY 2020-21
12 Income Tax TDS Certificate FY 2020-21 15th June 2021 Certificate of TDS in respect of tax deducted for payments other than salary.
13 GST GST CMP-08 January to March 2021 18th April 2021 17th June 2021 Extended Due date of filing of GST CMP-08 for dealers opted for composition scheme with the reduced interest of 9%.
14 GST GSTR – 3B March 2021 20th April 2021 19th June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
15 GST GSTR – 3B May-21 20th June 2021 20th June 2021 Due Date for filing GSTR – 3B return for the previous month without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
16 GST GSTR -5 May-21 20th June 2021 20th June 2021 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17 GST GSTR -5A May-21 20th June 2021 20th June 2021 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18 GST GSTR – 3B March 2021 22nd April 2021 21st June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category X state)
19 GST GSTR – 3B March 2021 24th April 2021 23rd June 2021 Extended Due Date for filing GSTR – 3B return for the month of March 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category Y state)
20 GST GSTR-1 May-21 11th June 2021 26th June 2021 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
21 GST Details of outward supply-IFF May-21 13th June 2021 28th June 2021 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
22 GST GST ITC-04 January to March 2021 25th April 2021 30th June 2021 Extended due date of filing of details of goods sent to and received from Job Worker.
23 Income Tax TDS Return (24Q/26Q) Q4 of FY 2020-21 31st May 2021 30th June 2021 Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021, to June 30, 2021, vide Circular no. 9/2021, dated 20-05-2021
24 Income Tax Furnishing Form 24G May-21 15th June 2021 30th June 2021 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2021 has been paid without the production of a challan (Extended date Circular no. 9/2021, dated 20-05-2021)
25 Income Tax Return of Trust FY 2020-21 31st May 2021 30th June 2021 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund (Extendeddate)
26 Income Tax Statement of SFT in Form 61A FY 2020-21 31st May 2021 30th June 2021 Furnishing of Statement of financial transactions for the person mentioned u/s 285BA (Extendeddate)
27 Income Tax Statement of reportable transaction in Form 61B FY 2020-21 31st May 2021 30th June 2021 Statement of Reportable Account where Information is required to be maintained and reported by reporting Financial Institutions with respect to the reportable account.
28 Income Tax Linking PAN with AADHAAR 30th June 2021 Linking of PAN with AADHAAR number is mandatory from 1st April 2019 (due date Extended from 31 March 2021 to 30th June 2021 vide notif. S.O. 1432(E), dated 31-03-202) (if not linking the PAN with AADHAAR number then the PAN will be inoperative and a person will not be able to conduct financial transactions)
29 Income Tax Payment under Vivad se Vishwas Scheme 30th June 2021 Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Its declaration last date was 31st march through its payment last date without additional interest is 30th April 2021, these dates have been extended to 30th June 2021 vide Notification S.O. 1704 (E), dated 27-04-2021
30 Income Tax TDS challan cum statement May-21 30th June 2021 furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA,194M, 194-IB
31 MCA DPT-3 FY 2020-21 30th June 2021 Return of Outstanding Loans
32 Return in respect of STT FY 2020-21 30th June 2021 Return in respect of securities transaction tax for the financial year 2020-21
33 Others Updation of IEC Details FY 2021-22 01.04.2021 to 30.06.2021 As per the new notification, details of IEC are to be updated or confirmed, in case of no change, every year.  Non-compliance shall lead to the deactivation of the IEC Code.
34 Others Registration on Udyam Portal 1st April 2021 onwards 01st April 2021 onwards MSMEs registered prior to 30th June 2020, their MSME registration shall remain valid only up to 31st March 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on the Udyam portal.
35 Others Linking PAN and GSTIN with MSME registration 1st April 2021 onwards 01st April 2021 onwards PAN and GSTIN shall be mandatory after 31st March 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued.

 

May-2021 Important Dates Below

S. No. Type Due Date Compliance Period Nature of Compliance in Detail
1 Income Tax 07-May-21 TDS/TCS Liability Deposit Apr-21 Due date of depositing TDS/TCS liabilities for the previous month.
2 GST 10-May-21 GSTR-7- TDS return under GST Apr-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST 10-May-21 GSTR-8- TCS return under GST Apr-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST 11-May-21 GSTR-1 Apr-21 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
5 GST 13-May-21 Details of outward supply-IFF Apr-21 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
6 GST 13-May-21 GSTR -6 Apr-21 Due Date for filing return by Input Service Distributors.
7 Labour Law 15-May-21 Provident Fund / ESI Apr-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
8 Income Tax 15-May-21 Deposit of TCS Statement Q4 of FY 2020-21 Filing quarterly statement of TCS deposited for Q4 for FY 2020-21
9 Income Tax 15-May-21 TDS Certificate Mar-21 The due date for the issue of the TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of March 2021
10 Income Tax 15-May-21 Furnishing Form 24G Apr-21 The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2021 has been paid without the production of a challan
11 GST 20-May-21 GSTR -5 Apr-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
12 GST 20-May-21 GSTR -5A Apr-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
13 GST 20-May-21 GSTR – 3B Apr-21 Due Date for filing GSTR – 3B return for the previous month for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
14 GST a. 22-May-2021- category X states/UT * GSTR – 3B Apr-21 Due Date for filing GSTR – 3B return for the previous quarter for the taxpayer with aggregate turnover not exceeding 5 crores in the previous year and who has opted for quarterly filing of return under QRMP.
b. 24-May-2021- category Y states/UT**
15 GST 25-May-21 GST Challan Payment under QRMP Apr-21 GST payment for the month of April 2021 by the registered person having aggregate turnover of less than INR 5 Crores and who has opted for quarterly filing of return under QRMP.
16 Company Act/LLP 30-May-21 Form  11  for LLP FY 2020-21 Form 11 is used for filing of Annual returns of LLP (Limited Liability Partnership) irrespective of Turnover.
17 Income Tax 30-May-21 Form 49C FY 2020-21 Every non-resident who has the liason office in India needs to file Form 49C in accordance with section 285 of the Income Tax Act (Submission of the statement by a non-resident having liaison office) for the declaration that the office is as per the guidelines issued by Reserve Bank of India.
18 Income Tax 30-May-21 TDS challan cum statement Apr-21 furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA,194M, 194-IB in April 2021
19 Income Tax 30-May-21 TCS Certificate Q4 of FY 2020-21 The due date for issuance of TCS Certificate for Q4 of FY 2020-21
20 Company Act/LLP 30-May-21 PAS-6 October to March 2021 To be filed by unlisted public company for reconciliation of share capital audit report on half-yearly basis.
21 Income Tax 31-May-21 TDS Return filing Q4 of FY 2020-21 Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21
22 Income Tax 31-May-21 Form 61A FY 2020-21 Furnishing of Statement of financial transactions for the person mentioned u/s 285BA
23 Income Tax 31-May-21 Form 61B calendar Year 2020 E-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) for the calendar year 2020 by reporting financial institutions
24 Income Tax 31-May-21 Application  for PAN FY 2020-21 Application for PAN for the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN
25 Others 01.04.2021 to 30.06.2021 Updation of IEC Details FY 2021-22 As per new notification 58/2015-20 dated 12th February 2021, details of IEC are to be updated or confirmed, in case of no change, every year.  Non-compliance shall lead to the deactivation of IEC Code.
26 Others 01-04-2021 onwards Registration on Udyam Portal 1st April 2021 onwards MSMEs registered prior to 30th June 2020, their MSME registration shall remain valid only up to 31st March 2021, i.e., after this date it is mandatory for each and every enterprise register itself on the Udyam portal.
27 Others 01-04-2021 onwards Linking PAN and GSTIN with MSME registration 1st April 2021 onwards PAN and GSTIN shall be mandatory after 31st March 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued. However, GSTIN is not mandatory for proprietorship as per the new notification.

April-2021 Important Dates Below

S. No. Due Date Compliance Period Nature of Compliance in Detail
1 01-Apr-21 LUT filing under GST FY 2021-22 LUT is filed for exporting goods without payment of IGST.
2 10-Apr-21 GSTR-7 Mar-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 10-Apr-21 GSTR-8 Mar-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 11-Apr-21 GSTR-1 Mar-21 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP.
5 13-Apr-21 GSTR-1 Jan 2021- March 2021 A registered person, with an aggregated turnover of less than INR 5 crores, opted for quarterly filing of return under QRMP.
6 13-Apr-21 GSTR -6 Mar-21 Due Date for filing return by Input Service Distributors.
7 15-Apr-21 Provident Fund /ESI Mar-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
8 18-Apr-21 CPM-08 Jan 2021- March 2021 GST return for taxpayers opted for the Composition scheme.
9 20-Apr-21 GSTR -5 Mar-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
10 20-Apr-21 GSTR -5A Mar-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
11 20-Apr-21 GSTR – 3B Mar-21 Due Date for filing GSTR – 3B return for the previous month for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during the previous year
b.Aggregate turnover of less than INR 5 Crores for registered person opted for monthly filing of return under QRMP
12 a. 22-April-2021- category X states/UT * GSTR – 3B Jan 2021- March 2021 Due Date for filing GSTR – 3B return for the previous quarter for the taxpayer with aggregate turnover not exceeding 5 crores in the previous year and who has opted for quarterly filing of return under QRMP.
b. 24-April-2021- category Y states/UT**
13 1-Feb-2021 to  30-April-2021 Option for Opting in/out of QRMP April 2021-June, 2021 The time period for selecting the frequency of filing of GST return under QRMP Scheme for Q1 of FY 2021-22
14 25-Apr-21 ITC-4 Jan 2021- March 2021 The due date for filing  ITC-4 for Q4 of the FY 2020-21
15 30-Apr-21 Form 15H and 15G 1 Jan 2020- 31 March 2020 15G and 15H for the declaration to the bank by an individual requesting not to deduct the TDS on interest Income as their income is below the basic exemption limit
16 30-Apr-21 GSTR-04 FY 2020-21 Return file by composition scheme dealer (unlike the normal registered person who has to file 3 monthly returns)
17 30-Apr-21 Payment under Vivad se Vishwas Scheme Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Its declaration the last date was 31st march through its payment the last date without additional interest is 30th April 2021
18 30-Apr-21 TCS/TDS Liability Deposit Mar-21 Due date of depositing TDS/TCS liabilities for the previous month under the Income Tax Act.
19 30-Apr-21 Equalisation Levy Deposit Mar-21 Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
20 01.04.2021 to 30.06.2021 Updation of IEC Details FY 2021-22 As per the new notification, details of IEC are to be updated or confirmed, in case of no change, every year.  Non-compliance shall lead to the deactivation of the IEC Code.
21 30-Apr-21 Form MSME October to March 2021 Every specified company shall file return in form MSME Form by 31st October for the period from April to September and by 30th April for the period from October to March.

Applicability of new provision from April 2021

S. No. Due Date Compliance Period Nature of Compliance in Detail
1 01-Apr-21 Mandatory applicability of HSN Code up to 4/6 digits 1st April 2021 onwards 1. Registered person with aggregate turnover up to INR 5 Crores during preceding year- Need to mention HSN Code of minimum 4 digits.
2. Registered person with aggregate turnover of more than INR 5 Crores during preceding year- Need to mention HSN Code of minimum 6 digits.
2 01-Apr-21 Accounting software with audit trail 1st April 2021 onwards Every company shall maintain its accounting in accounting software having the feature of recording audit trail for each and every transaction.
3 01-Apr-21 E-invoice for the taxpayer with aggregate turnover of more than INR 50 Crores 1st April 2021 onwards E-invoicing is made mandatory for taxpayers having an aggregate turnover of more than INR 50 crores during any of the preceding years from 2017-18 onwards.
4 01-Apr-21 Registration on Udyam Portal 1st April 2021 onwards MSMEs registered prior to 30th June 2020, their MSME registration shall remain valid only up to 31st March 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on the Udyam portal.
5 01-Apr-21 Linking PAN and GSTIN with MSME registration 1st April 2021 onwards PAN and GSTIN shall be mandatory after 31st March 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued.

March-2021 Important Dates Below

S. No. Due Date Compliance Period Nature of Compliance in Detail
1 07-Mar-21 TCS/TDS Liability Deposit Feb-21 Due date of depositing TDS/TCS liabilities for the previous month.
2 07-Mar-21 Equalisation Levy Deposit Feb-21 Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
3 10-Mar-21 GSTR-7 Feb-21 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4 10-Mar-21 GSTR-8 Feb-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5 11-Mar-21 GSTR-1 Feb-21 1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less than INR 5 Crores, opted for monthly filing of return under QRMP
6 13-Mar-21 Details of outward supply-IFF Feb-21 Invoice furnishing facility is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
7 13-Mar-21 GSTR -6 Feb-21 Due Date for filing return by Input Service Distributors.
8 15-Mar-21 Provident Fund /ESI Feb-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 20-Mar-21 GSTR -5 Feb-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
10 20-Mar-21 GSTR -5A Feb-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
11 20-Mar-21 GSTR – 3B Feb-21 Refer Note 1
12 22-Feb-21 GSTR – 3B Feb-21 Refer Note 2
13 24-Feb-21 GSTR – 3B Feb-21 Refer Note 3
14 15-Mar-21 Advance Tax Payment-1 FY 20-21 Due date of the Fourth installment of advance tax for FY 2020-21
15 1/Feb/2021 to  30/April/2021 Opting for QRMP Q1- 2021-22 The time period for selecting the frequency of filing of GST return under QRMP Scheme for Q1 of FY 2021-22
16 11-Mar-21 ITC-4 Feb-21 The due date for filing  ITC-4 for Q4 of the FY 2020-21
17 31-Mar-21 Belated/Revised Return of FY 2019-2020 FY 2019-2020 Deadline for filing revised/Belated ITR with cost of Rs.10,000 (Note: no benefit of filing belated or revised return of FY 2020-21will be available)
18 31-Mar-21 Linking PAN with AADHAAR Not linking  PAN with AADHAAR will lead to inoperative of PAN
19 31-Mar-21 Advance Tax Payment-2 FY 20-21 Due date of payment of the final amount of advance tax for FY 2020-21 (100% of Tax Liability)
20 31-Mar-21 Deposit of TDS/TCS Statement Q1 and Q2 of FY 2020-21 Filing quarterly statement of TDS/TCS deposited for Q1 and Q2 for FY 2020-21 (Extended Date)
21 31-Mar-21 Payment under Vivad se Vishwas Scheme Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department
22 31-Mar-21 GSTR 9 / GSTR 9C  FY 2019-20 Extended due date for filing GSTR 9 and GSTR 9C for FY 2019-20

 

February-2021 Important Dates Below

S. No. Due Date Compliance Period Nature of Compliance in Detail
1 07-Feb-21 TCS/TDS Liability Deposit Jan-21 Due date of depositing TDS/ TCS liabilities for the previous month
2 07-Feb-21 Equalisation Levy Deposit Jan-21 Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
3 10-Feb-21 GSTR-7 Jan-21 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4 10-Feb-21 GSTR-8 Jan-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5 11-Feb-21 GSTR-1 Jan-21 GSTR 1 filing by the registered person with an aggregate turnover of more than 5 crores or who is not opting for QRMP Scheme having Turnover up to 5 crores.
6 13-Feb-21 GSTR -6 Jan-21 Due Date for filing return by Input Service Distributors.
7 15-Feb-21 Provident Fund Jan-21 Due Date for payment of Provident fund contribution for the previous month.
8 15-Feb-21 ESI Jan-21 Due Date for payment of ESI contribution for the previous month.
9 15-Feb-21 ITR FY 2019-20 ITR in case of a Taxpayer required to get their accounts audited. (Extended Date)
10 15-Feb-21 ITR FY 2019-20 ITR in case of a Taxpayer required to furnish a report in respect of international/specified domestic transactions. (Extended Date)
11 15-Feb-21 AOC- 4 FY 2019-20 Filing of Financial Statements by Corporates with Registrar of Companies (ROC). (Extended Date)
12 15-Feb-21 Quarterly TDS Certificate Quarter 3 (FY 2020-21) ​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the previous quarter.
13 20-Feb-21 GSTR -5 Jan-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 20-Feb-21 GSTR -5A Jan-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 20-Feb-21 GSTR – 3B Jan-21 The due date for GSTR-3B having Annual Turnover of more than 5 Crores
16 22-Feb-21 GSTR – 3B Jan-21 Refer Note 1
17 24-Feb-21 GSTR – 3B Jan-21 Refer Note 2
18 25-Feb-21 GST PMT 06 Jan-21 A taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter.
19 28-Feb-21 GSTR – 9 FY 2019-20 GST Annual Return to be filed by Regular Taxpayers filing GSTR 1, GSTR 2, and GSTR 3. (Extended Date)
20 28-Feb-21 GSTR – 9C FY 2019-20 GST Audit i.e. Reconciliation Statement between Annual Return and Audited Fin

 

 

January-2021 Important Dates Below

S. No. Actual Date Extended Date Compliance Period Nature of Compliance in Detail
1 07-Jan-21 NA TCS/TDS Liability Deposit Dec-20 Due date of depositing TCS liabilities for the previous month
2 07-Jan-21 NA Equalisation Levy Deposit Dec-20 Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
3 10-Jan-21 NA GSTR-7 Dec-20 GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.
4 10-Jan-21 NA GSTR-8 Dec-20 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5 31-Jul-20 10-Jan-21 ITR FY 2019-20 ITR to be filed by taxpayers not required to get audited its books of accounts
6 11-Jan-21 NA GSTR-1 Dec-20 GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores.
7 13-Jan-21 NA GSTR-6 Dec-20 Due Date for filing return by Input Service Distributors.
8 14-Jan-21 ADT-1 FY 2020-21 and onwards Auditor appointment in the company, If AGM is held on 31.12.2020 (within 15 days from date of AGM)
9 15-Jan-21 NA Provident Fund Dec-20 Due Date for payment of Provident fund contribution for the previous month.
10 15-Jan-21 NA ESI Dec-20 Due Date for payment of Provident fund and ESI contribution for the previous month.
11 15-Jan-21 NA TCS Return Quarter 3 Quarterly statement of TCS deposited for the previous quarter
12 30-Nov-20 15-Jan-21 Form 3CEB FY 2019-20 Report being furnished in respect of the international transaction and specified domestic transaction.
13 30-Sep-20 15-Jan-21 Tax Audit FY 2019-20 The due date for filing Income Tax Audit
14 18-Jan-21 NA CMP-08 (oct-dec, 2020) Quarter 3 Statement-cum-challan to declare the details or summary by Composition dealer for tax payable for the previous quarter
15 20-Jan-21 NA GSTR -5 Dec-20 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
16 20-Jan-21 NA GSTR -5A Dec-20 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
17 20-Jan-21 NA GSTR – 3B Dec-20 The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
18 22-Jan-21 NA GSTR – 3B Dec-20 Refer Note 1
19 24-Jan-21 NA GSTR – 3B Dec-20 Refer Note 2
20 25-Jan-21 NA ITC 04 Quarter 3 The return furnished by registered manufacturers, showing the details of inputs or capital goods dispatched or received from a job worker in a particular quarter.
21 29-Jan-21 AOC-4 FY 2019-20 Annual Filing with ROC, If AGM is held on 31.12.2020 (within 30 days from date of AGM)
22 31-Jan-21 NA TDS Return Quarter 3 Quarterly statement of TDS deposited for the previous quarter
23 31-Jan-21 NA GSTR 1 Quarterly Quarter 3 GST Filing of returns by the registered person with aggregate turnover up to 1.50 crores

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