January-2021 Important Dates Below
S. No. | Actual Date | Extended Date | Nature of Compliance | 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 |
December-2020 Important Dates Below
S. No. | Actual Date | Extended Date | Nature of Compliance | Compliance Period | Nature of Compliance in Detail |
1 | 07-Dec-20 | NA | TCS/TDS Liability Deposit | Nov-20 | Due date of depositing TCS liabilities for the previous month |
2 | 07-Dec-20 | NA | Equalisation Levy Deposit | Nov-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-Dec-20 | NA | GSTR-7 | Nov-20 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
4 | 10-Dec-20 | NA | GSTR-8 | Nov-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 | 11-Dec-20 | NA | GSTR-1 | Nov-20 | GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores. |
6 | 13-Dec-20 | NA | GSTR -6 | Nov-20 | Due Date for filing return by Input Service Distributors. |
7 | 15-Dec-20 | NA | Provident Fund | Nov-20 | Due Date for payment of Provident fund contribution for the previous month. |
8 | 15-Dec-20 | NA | ESI | Nov-20 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
9 | 15-Dec-20 | NA | Advance Tax | AY 2021-22 | The due date for the Third Installment of advance tax for the AY 2021-22 |
10 | 20-Dec-20 | NA | GSTR -5 | Nov-20 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
11 | 20-Dec-20 | NA | GSTR -5A | Nov-20 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
12 | 20-Dec-20 | NA | GSTR – 3B | Nov-20 | Due date for GSTR-3B having Annual Turnover of more than 5 Crores |
13 | 22-Dec-20 | NA | GSTR – 3B | Nov-20 | Refer Note 1 |
14 | 24-Dec-20 | NA | GSTR – 3B | Nov-20 | Refer Note 2 |
15 | 30-Sep-20 | 31-Dec-20 | GSTR-9 | FY 2018-19 | Taxable Persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A. |
16 | 30-Sep-20 | 31-Dec-20 | GSTR 9A | FY 2018-19 | Taxable Persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A. |
17 | 30-Sep-20 | 31-Dec-21 | GSTR-9B | FY 2018-19 | Annual Return to be filed by e-commerce operators who have filed GSTR 8 during the financial year. |
18 | 30-Sep-20 | 31-Dec-20 | GSTR 9C | FY 2018-19 | Taxpayers whose annual turnover exceeds INR 5 crores in a Financial Year are required to get their accounts audited by a practicing Chartered Accountant or Cost Accountant before filing returns in Form GSTR 9C. |
19 | 31-Jul-20 | 31-Dec-20 | ITR | FY 2019-20 | Filing of income tax for individual and non-corporate [who are not subject to tax audit] |
20 | 30-Sep-20 | 31-Dec-20 | Form 3CA3CD/ Form 3CB3CD | FY 2019-20 | Report to be furnished for Tax Audit under Income Tax Act, 1961 |
21 | 30-Nov-20 | 31-Dec-20 | Form 3CEB | FY 2019-20 | Report being furnished in respect of international transaction and specified domestic transaction. |
22 | 30-Sep-20 | 31-Dec-20 | AGM due date | FY 2019-20 | Due date of AGM held by Company |
23 | 30-Sep-20 | 31-Dec-20 | DIR 3 (KYC) | FY 2019-20 | Form to ensure that correct particulars of an individual holding DIN is available with the Ministry of Corporate Affairs |
24 | 30-May-20 | 31-Dec-20 | Form LLP-11 | FY 2019-20 | Annual Return of Limited Liability Partnership (LLP) |