Statutory Compliance Calendar for June 2021

 

S. No. Statue Purpose Period Original date New Extended Date Compliances Details
1 GST GSTR-3B APRIL, 2021 20/05/2021 04/06/2021 Extended Due Date for filling GSTR - 3B return for the month of April, 2021 without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during previous year
b.Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
2 INCOME TAX TDS/TCS Liability Deposit MAY, 2021 07/06/2021 07/06/2021 Due date of depositing TDS/TCS liabilities for previous month.
3 GST GST CHALLAN PAYMENT UNDER QRMP APRIL, 2021 25/05/2021 09/06/2021 Extended due date of GST payment for the month of April, 2021 by 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, 2021 10/06/2021 10/06/2021 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
5 GST GSTR-8 TDS RETURN UNDER GST MAY, 2021 10/06/2021 10/06/2021 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, 2021 13/06/2021 13/06/2021 Due Date for filing return by Input Service Distributors.
7 INCOME TAX TDS CERTIFICATE APRIL, 2021   14/06/2021 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 INCOME TAX TCS CERTIFICATE Q4 of FY 2020-21   15/06/2021 Due date for issuance of TCS Certificate for Q4 of FY 2020-21
9 INCOME TAX ADVANCE TAX Q1 of AY 2022-23 15/06/2021 15/06/2021 Due date for  First Installment of advance tax for the AY 2022-23
10 INCOME TAX Form 3BB by Stock Exchange MAY, 2021 15/06/2021 15/06/2021 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 LABOUR LAW Providend Fund / ESI MAY, 2021 15/06/2021 15/06/2021 Due Date for payment of Provident fund and ESI contribution for the previous month.
12 INCOME TAX TDS Certificate FY. 2020-21 15/06/2021 15/06/2021 Certificate of TDS in respect of tax deducted for payments other than salary.
13 GST GST CMP-08 January to March, 2021 18/04/2021 17/06/2021 Extended Due date of filing of GST CMP-08 for dealers opted for composition scheme with reduced interest of 9%.
14 GST GSTR - 3B GSTR - 3B 20/04/2021 19/06/2021 Extended Due Date for filling GSTR - 3B return for the month of March, 2021 with interest @ 9% for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during previous year
b.Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
15 GST GSTR-3B MAY 2021 20/06/2021 20/06/2021 Due Date for filling GSTR - 3B return for the previous month without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during previous year
16 GST GSTR-5 MAY, 2021 20/06/2021 20/06/2021 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
17 GST GSTR-5 A MAY, 2021 20/06/2021 20/06/2021 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
18 GST GSTR - 3B March, 2021 22/04/2021 21/06/2021 Extended Due Date for filling 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 24/04/2021 23/06/2021 Extended Due Date for filling 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, 2021 11/06/2021 26/06/2021 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores.
2. Registered person, with aggregate turnover of less then INR 5 Crores, opted for monthly filing of return under QRMP
21 GST DETAILS OF OUTWARD SUPPLY -IFF MAY, 2021 13/06/2021 28/06/2021 Invoice furnishing facility is availbaled for 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 25/04/2021 30/06/2021 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 31/05/2021 30/06/2021 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 RETURN OF TRUST FY 2020-21 31/05/2021 30/06/2021 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund (Extendeddate)
25 INCOME TAX Furnishing Form 24G MAY, 2021 15/06/2021 30/06/2021 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)
26 INCOME TAX Statement of SFT in Form 61A FY 2020-21 31/05/2021 30/06/2021 Furnishing of Statement of financial transactions for person mentioned u/s 285BA (Extendeddate)
27 INCOME TAX Statement of reportable transaction in Form 61B FY 2020-21 31/05/2021 30/06/2021 Statement of Reportable Account where Information is required to be maintained and reported by reporting Financial Institutions with respect to reportable account.
28 INCOME TAX LINKING PAN WITH AADHAAR     30/06/2021 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     30/06/2021 Vivad se Vishwas Scheme - Settling tax disputes between individuals and the income tax department. Its declaration last date was 31st march though 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   30/06/2021 furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA,194M, 194-IB
31 MCA DPT-3 FY 2020-21   30/06/2021 Return of Outstanding Loans
32 ANY OTHER Return in respect of STT FY 2020-21   30/06/2021 Return in respect of securities transaction tax for the financial year 2020-21
33 ANY OTHER IEC  UPDATE FY 2021-22   01/04/2021 TO 30/06/2021 As per new notification, details of IEC are to be updated or confirmed, in case of no change, every year.  Non-compliance shall lead to deactivation of IEC Code.
34 ANY OTHER REGISTRATION ON UDYAN PORTAL 1st April, 2021 onwards   1st April, 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.
35 ANY OTHER   1st April, 2021 onwards   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.

 

*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)

**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).

 

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