Important Dates for Accountants & Professionals
Tax Compliance Calendar 2021
April-2021 Important Dates Below
| S. No. | Due Date | Nature of Compliance | 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 | Nature of Compliance | 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 | Nature of Compliance | 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 | Nature of Compliance | 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 | 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) |