Statutory and Tax Compliance Calendar for the Financial Year 2021-2022
Category: Compliance Calendar, Posted on: 10/11/2021 , Posted By: Webtel
Visitor Count:2103

Webtel understands that to comply with the compliance deadline is very important and requires proper planning. In order to help you to keep an eye on various statutory deadlines and assist in timely compliance, we have put together a consolidated compliance calendar that highlights all the important due dates.

Statutory and Tax Compliance Calendar for the Financial Year 2021-2022

Statutory Obligations For The Month Of November 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07/11/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in October. Higher TDS/TCS on Non-Filers of ITR u/s 206AB /206CCA w.e.f 01.07.2021.

10/11/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for October.

10/11/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for October/p>

11/11/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for October (other than QRMP).

13/11/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for October.

13/11/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.

15/11/2021

ESI

ESI Challan

ESI payment for October (pay by due date else no deduction of employee contribution).

15/11/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for October (pay by due date else no deduction of employee contribution.)

15/11/2021

Income Tax

Form 16A

Issue of TDS Certificates for September quarter.

15/11/2021

Income Tax

Form 16B

Issue of TDS Certificates for tax deducted u/s 194-IA, 194M in October.

20/11/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for October by Monthly filers. (other than QRMP).

20/11/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for October.

25/11/2021

Goods and Services Tax

PMT-06

Deposit of GST of October under QRMP scheme.

30/11/2021

Goods and Services Tax

GSTR-3B

Filing of pending Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.

30/11/2021

Companies (Cost Records and Audit) Rules

-

Submission of Cost Audit Report for 2020-21 by Cost Auditor to Board of Directors.

30/11/2021

Income Tax

Form-26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in October.

30/11/2021

Income Tax

Form-26QD

Deposit of TDS u/s 194M for October on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

30/11/2021

Income Tax

Form-15CC

Statement of foreign remittances by authorized dealers for June quarter.

30/11/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending June.

30/11/2021

Goods and Service Tax

-

Filing of pending GST-3B Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.

30/11/2021

Companies Act

-

Last date to hold AGM for FY 2020-2021 (Extended from 30th Sep).

Statutory Obligations For The Month Of October 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01/10/2021

Goods and Services Tax

-

Dynamic QR Code must on B2C Invoices for turnover above 500 cr. Penalty to be levied from 1.12.2020 if not ready by 01.10.2021.

07/10/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in September. Higher TDS/TCS on Non-Filers of ITR u/s 206AB /206CCA w.e.f 01.07.2021.

10/10/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for September.

10/10/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for September.

11/10/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for September (other than QRMP).

13/10/2021

Goods and Services Tax

GSTR-1

Quarterly return of Outward Supplies for July-September (QRMP).

13/10/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for September.

15/10/2021

ESI

ESI Challan

ESI payment for September (pay by due date else no deduction of employee contribution).

15/10/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for September (pay by due date else no deduction of employee contribution.)

15/10/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194M in September.

15/10/2021

Income Tax

Form 27EQ

TCS Statements for Q2 of 2021-22.

18/10/2021

Goods and Services Tax

CMP-08

Payment of tax of July-September quarter for taxpayers under Composition Scheme.

20/10/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).

20/10/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for September.

22/10/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/10/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

30/10/2021

Income Tax

Form-26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in September.

30/10/2021

Income Tax

Form-26QD

Deposit of TDS u/s 194M for September on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

30/10/2021

Income Tax

Form-27D

Issue of TCS certificate for Sep Qtr. by all collectors

30/10/2021

LLP Act

Form 8

Annual filing for LLP for 2020-21.

31/10/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q2 of 2021-22.

31/10/2021

Income Tax

Form 26QAA

Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.

31/10/2021

Income Tax

Form 61

Upload of particulars of declarations received in Form 60 from April-September.

31/10/2021

Companies (Cost Records and Audit) Rules

-

Submission of Cost Audit Report for 2020-21 by Cost Auditor to Board of Directors.

31/10/2021

MSMED, 2006

MSME Form I

Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers from April to September.

31/10/2021

Income Tax

-

Payment of disputed amount of tax with additional payment under Vivad se Vishwas Scheme.

Statutory Obligations For The Month Of September 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07/09/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in August. Higher TDS/TCS on Non-Filers of ITR u/s 206AB /206CCA w.e.f 01.07.2021.

10/09/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for August.

10/09/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for August.

11/09/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for August. (other than QRMP)

11/09/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for August.

13/09/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for August under QRMP scheme.

15/09/2021

ESI

ESI Challan

ESI payment for August. (pay by due date else no deduction of employee contribution).

15/09/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for August (pay by due date else no deduction of employee contribution.)

15/09/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194M in August.

15/09/2021

Income Tax

Challan No.280

Deposit of Second Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases).

20/09/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).

20/09/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for August.

25/09/2021

Goods and Services Tax

PMT-06

Deposit of GST of August under QRMP scheme.

30/09/2021

Income Tax

10IE

Application for exercise of option of new scheme of income tax in ITR.

30/09/2021

Income Tax

-

Investment etc. for claiming exemption u/s 54 to 54GB where last date for such compliance falls between 01.04.21 to 29.09.21.

30/09/2021

Income Tax

-

Linking of PAN with Aadhaar.

30/09/2021

Income Tax

ITR- 1 to 7

Filing ITR for AY 2021-22 for non-audit cases. (extended due date)

30/09/2021

Companies Act

DIR-3 KYC

Application for KYC of Directors who hold DIN on 31.03.21.

30/09/2021

Goods and Services Tax

-

Filing of application for revocation of cancellation of registration where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021.

30/09/2021

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in August.

30/09/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for August on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

Statutory Obligations For The Month Of August 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07/08/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in July. Higher TDS/TCS on Non-Filers of ITR u/s 206AB /206CCA w.e.f 01.07.2021.

10/08/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for July.

10/08/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for July.

11/08/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for July. (other than QRMP)

13/08/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for July under QRMP scheme.

13/08/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for July.

15/08/2021

ESI

ESI Challan

ESI payment for July. (pay by due date else no deduction of employee contribution).

15/08/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for July (pay by due date else no deduction of employee contribution).

15/08/2021

Income Tax

15CA/15CB

Submit paper form 15CA/15CB to banks etc. for foreign remittances.

15/08/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194M in July.

15/08/2021

Income Tax

Form 16A

Issue of TDS Certificates for Q1 of FY 21-22.

20/08/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP).

20/08/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for July.

25/08/2021

Goods and Services Tax

PMT-06

Deposit of GST of July under QRMP scheme.

30/08/2021

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in July.

30/08/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for July on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

31/08/2021

Companies Act

Various

File Forms (other than charge related forms) due for filing in Apr-Jul 2021 without additional fee.

31/08/2021

Company Law

DPT-3

Annual Return of Deposits & Exempted Deposits for 2020-21.

31/08/2021

Goods and Services Tax

-

Filing of pending GST Returns with reduced late fee under Amnesty scheme.

31/08/2021

MSMED, 2006

MSME Form I

Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Oct to March in PY.

31/08/2021

Companies Act

CFSS

Application for issue of immunity certificate under the Companies Fresh Start Scheme (CFSS) 2020.

31/08/2021

Companies Act

PAS-6

Audit Report on Reconciliation of Share capital from Oct 20 to Mar 21 by Unlisted Public Cos.

31/08/2021

LLP Act

LLP-11

Annual Return of LLPs for 2020-21.

31/08/2021

Income Tax

-

Payment of disputed amount of tax WITHOUT Additional Payment under Vivad se Vishwas Scheme.

31/08/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending June.

31/08/2021

Provident Fund

-

Aadhar seeding of all PF members as ECR filing only for those whose Aadhaar numbers are seeded & verified with UANs.

31/08/2021

Income Tax

-

Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc required to be made upto 30.6.21.

Statutory Obligations For The Month Of July 2021

Event Date

Act

Applicable Form

Obligation

01/07/2021

Income Tax

-

Higher TDS/TCS on Non-Filers of ITR u/s 206AB/206CCA w.e.f 1.07.2021.

04/07/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for April for turnover upto 5cr without late fee but interest @ 9% pa.

05/07/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for May for turnover above 5cr without late fee but with interest @ 9%.

07/07/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in June.

09/07/2021

Goods and Services Tax

PMT-06

Deposit of GST of April under QRMP scheme with interest @ 9% pa.

10/07/2021

Goods and Services Tax

PMT-06

Deposit of GST of May under QRMP scheme.

10/07/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for June.

11/07/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for June. (other than QRMP).

13/07/2021

Goods and Services Tax

GSTR-1

Quarterly return of Outward Supplies for Apr-Jun (QRMP).

13/07/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for June.

15/07/2021

Labour Welfare Fund

Form A

Contribution from Jan-Jun. Amount = No of employee as on 30 June x Rs. 3

15/07/2021

Income Tax

Form 27EQ

TCS Statements for Q1 of 21-22.

15/07/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for June (pay by due date else no deduction of employee contribution).

15/07/2021

ESI

ESI Challan

ESI payment for June. (pay by due date else no deduction of employee contribution).

15/07/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194M in May.

15/07/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q4 of 20-21.

18/07/2021

Goods and Services Tax

CMP-08

Payment of tax of Apr-Jun quarter for taxpayers under Composition Scheme.

20/07/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP). Cumulative application of Rule 36(4) for Apr-Jun.

20/07/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for May for turnover upto 5cr without late fee but interest @ 9% pa.

20/07/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for June.

22/07/2021

Goods and Services Tax

GSTR-3B

Summary Return of Apr-Jun quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/07/2021

Goods and Services Tax

GSTR-3B

Summary Return of Apr-Jun quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

24/07/2021

Goods and Services Tax

GSTR-3B

Summary Return of Apr-Jun quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

24/07/2021

Goods and Services Tax

PMT-06

Deposit of GST of May under QRMP scheme with interest @ 9% pa.

25/07/2021

Goods and Services Tax

ITC-04

Return for June quarter of Goods sent to or received from job-worker.

30/07/2021

Income Tax

Form 16A

Issue of TDS Certificates for Q4 of FY 20-21.

30/07/2021

Income Tax

Form 27D

Issue of TCS certificate for June Qtr. By All Collectors.

30/07/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for June on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

30/07/2021

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in June.

31/07/2021

Equalisation Levy

Form 1

Efiling of Annual Statement of Equalisation Levy for 2020-21. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider).

31/07/2021

Income Tax

Form 16 & 12BA

Issue of Salary TDS Certificates for FY 20-21.

31/07/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q1 of 21-22.

31/07/2021

Income Tax

26QAA

Quarterly return of non-deduction at source by banks from interest on time deposit for Jue quarter.

31/07/2021

Goods and Services Tax

GSTR-4

Return of Outwards Supplies for 20-21 by Composition Supplier.

31/07/2021

Foreign Trade (Development and Regulation) Act

-

Updation or confirmation of IEC details for 2021-22 between 1.4.21 to 30.6.21. Non-compliance to result in deactivation of IEC code.

31/07/2021

Income Tax

Form 15CC

Statement of foreign remittances by authorized dealers for June quarter.

Statutory Obligations For The Month Of June 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01/06/2021

Provident Fund

-

Aadhar seeding of all PF members as ECR filing only for those whose Aadhaar numbers are seeded & verified with UANs.

02/06/2021

Goods and Services Tax

CMP-08

Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme. Interest @ 9% pa applicable wef 4.5.21.

04/06/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for April for turnover above 5cr without late fee but with interest @ 9% pa.

04/06/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for April for turnover upto 5cr without late fee & interest.

07/06/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in May.

09/06/2021

Goods and Services Tax

PMT-06

Deposit of GST of April under QRMP scheme.

10/06/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for May.

10/06/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for May.

13/06/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for May.

15/06/2021

ESI

ESI Challan

ESI payment for May. (pay by due date else no deduction of employee contribution).

15/06/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for May (pay by due date else no deduction of employee contribution. Contribution can be paid for those members whose Aadhar is seeded & verified with UAN).

15/06/2021

Income Tax

Challan No.280

Deposit of First Instalment of Advance Tax (15%) by all assesses (other than 44AD & 44ADAD cases).

15/06/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194M in April.

15/06/2021

ESI

ESI Challan

ESI payment for April. (pay by due date else no deduction of employee contribution).

19/06/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee but with interest @ 9%

20/06/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP) without applying Rule 36(4).

21/06/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% pa in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

23/06/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% pain Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

25/06/2021

Goods and Services Tax

PMT-06

Deposit of GST of May under QRMP scheme.

26/06/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for May (other than QRMP).

28/06/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for May under QRMP scheme.

30/06/2021

Equalisation Levy

Form 1

efiling of Annual Statement of Equalisation Levy for 2020-21. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider).

30/06/2021

Income Tax

Form 1/2

Return of Securities Transaction Tax for FY 2020-21 by Listed Cos/Mutual Funds.

30/06/2021

Goods and Services Tax

ITC-04

Return for March quarter of Goods sent to or received from job-worker.

30/06/2021

Income Tax

Form 61-A

Statement of Financial Transactions by Assessees liable to Tax Audit receiving cash above 2 lacs against sales & Dividends, Interest, Capital Gains etc. for FY 2020-21.

30/06/2021

Income Tax

Form 26QB

Deposit of TDS u/s 194-IA on payment made for purchase of property in May.

30/06/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q4 of 20-21.

30/06/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for May on payments made to resident contractors or professionals greater than 50 lacs pa by individuals/HUF not subject to tax audit.

30/06/2021

Company Law

DPT-3

Annual Return of Deposits & Exempted Deposits.

30/06/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for March.

30/06/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for April.

30/06/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for April.

30/06/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for April.

30/06/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for April.

30/06/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for May.

30/06/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for May.

30/06/202

Goods and Services Tax

-

Filing of Application for Revocation of Cancellation where due date of filing of such application is between 15.4.21 to 29.6.21.

30/06/2021

Income Tax

-

Linking of PAN with Aadhaar.

30/06/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for May.

30/06/2021

Foreign Trade (Development and Regulation) Act

-

Updation or confirmation of IEC details for 2021-22 between 1.4.21 to 30.6.21. Non-compliance to result in deactivation of IEC code.

30/06/2021

Income Tax

-

Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme.

30/06/2021

Income Tax

-

Updation at Income tax portal of UDIN for Audit Forms / Audit certificates uploaded from 27.4.20.

30/06/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for May.

30/06/2021

Income Tax

Form 61-B

Statement of Reportable Account u/s 285BA(1) for Calender year 2020.

30/06/2021

Income Tax

26QAA

Quarterly return of non-deduction at source by banks from interest on time deposit for Mar quarter.

30/06/2021

Income Tax

-

Application for fresh approval u/s 80G(5) if approval taken before 1.4.21.

30/06/2021

Income Tax

-

Application for fresh registration by a charitable trust etc which wants to claim exemption u/s 11/12, if approval taken before 1.4.21.

Statutory Obligations For The Month Of May 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

03/05/2021

Goods and Services Tax

CMP-08

Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme. Interest @ 9% p.a. applicable wef 4.5.21.

05/05/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Mar for turnover above 5cr without late fee but with interest @ 9% pa.

05/05/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee & interest.

07/05/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

07/05/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in April.

09/05/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee and interest in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

15/05/2021

Goods and Services Tax

GSTR-4

Return of Outwards Supplies for 20-21 by Composition Supplier without late fee & interest.

15/05/2021

ESI

ESI Challan

ESI payment for April. (pay by due date else no deduction of employee contribution)

15/05/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for April (pay by due date else no deduction of employee contribution)

15/05/2021

Income Tax

Form 16B

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in March.

15/05/2021

Income Tax

Form 27EQ

TCS Statements for Q4 of 20-21.

18/05/2021

Goods and Services Tax

CMP-08

Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme with interest @ 9% p.a. Interest @ 18% pa applicable wef 19.5.21.

20/05/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP)

20/05/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Mar for turnover upto 5cr without late fee but with interest @ 9%

22/05/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @ 9% in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/05/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers without late fee but interest @9% in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

26/05/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for April. (other than QRMP)

28/05/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.

30/05/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in April.

30/05/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for April.

30/05/2021

Income Tax

Form-49C

Statement by Non-resident having Liaison Office in India (u/s 285) for 20-21.

30/05/2021

Income Tax

Form-27D

Issue of TCS certificate for March Qtr. By All Collectors.

31/05/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q4 of 20-21.

31/05/2021

Income Tax

Form 61-A

Statement of Financial Transactions by Assessees liable to Tax Audit receiving cash above 2 lacs against sales & Dividends, Interest, Capital Gains etc. for FY 2020-21.

31/05/2021

Income Tax

Form 61-B

Statement of Reportable Account u/s 285BA(1) for Calender year 2020.

31/05/2021

Income Tax

ITR

Filing belated or revised ITR for AY 2020-21.

31/05/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for April.

31/05/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for April.

31/05/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for April.

31/05/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in March.

31/05/2021

Income Tax

Form 26QC

Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY.

31/05/2021

Income Tax

Form 61

Upload of particulars of declarations received in Form 60 from Oct - Mar.

31/05/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for March.

31/05/2021

Goods and Services Tax

ITC-04

Return for March quarter of Goods sent to or received from job-worker.

31/05/2021

Goods and Services Tax

GSTR-4

Return of Outwards Supplies for 20-21 by Composition Supplier.

31/05/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for April.

Statutory Obligations For The Month Of April 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

01/04/2021

Goods and Services Tax

-

Invoice to have HSN code of 6 digits for turnover above 5 cr in 20-21 & 4 digits for others.

01/04/2021

Goods and Services Tax

-

E-invoice mandatory if turnover was above 50 cr in any year from 2017-18 onwards.

01/04/2021

Goods and Services Tax

-

Dynamic QR Code must on B2B Invoices for turnover above 500 cr. Penalty to be levied from 1.12.20 if not ready by 01.04.2021.

07/04/2021

Income Tax

Challan No. ITNS-281

Payment of TCS collected in March.

10/04/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for March.

10/04/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for March.

11/04/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for March.

13/04/2021

Goods and Services Tax

GSTR-1

Quarterly return for Jan-Mar for quarterly filers.

13/04/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for March.

15/04/2021

ESI

ESI Challan

ESI payment for March.

15/04/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for March.

15/04/2021

Income Tax

Form 15CC

Upload of statement of Foreign Remittances in March quarter by authorised dealers.

15/04/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending March.

18/04/2021

Goods and Services Tax

CMP-08

Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme.

20/04/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Mar by Monthly filers.

20/04/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for March

22/04/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/04/2021

Goods and Services Tax

GSTR-3B

Summary Return of Jan-Mar quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

30/04/2021

Income Tax

-

Updation of UDIN for Audit Forms / Audit certificates at Income tax portal.

30/04/2021

Goods and Services Tax

-

Apply for QRMP Scheme for June quarter.

30/04/2021

Income Tax

Challan No. ITNS-281

Payment of TDS Deducted in March (both Salary & non-salary)

30/04/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in March.

30/04/2021

Income Tax

Form 26QC

Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY.

30/04/2021

Income Tax

Form 61

Upload of particulars of declarations received in Form 60 from Oct - March.

30/04/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for March.

30/04/2021

MSMED, 2006

MSME Form I

Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Oct to March in PY


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