Important Dates for Accountants & Professionals
Tax Compliance Calendar 2021
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 |