The Institute of Cost Accountants of India has compiled Various Upcoming Important Due Date which includes due dates of Annual – Updation of Udyam Registration, Updation of GSTN in Udyam Registration, Migration of UAM/EM Part-II to Udyam Registration, Annual Updation of Import Export Code (IEC), Opt in GST Composition Scheme, Linking of PAN card with Aadhar Card, Advance Tax for Q4 of FY 2020-21, Filing of DTVSV Forms, Monthly GSTR 3B Due Date for Regular Taxpayer, Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal, Apply for Letter of Undertaking (LUT) for FY 2021-22 and Opt in/Opt Out of QRMP scheme for June-2021 Qtr.
| SL No |
PARTICULARS | DUE DATE | DETAIL |
| 1. | Annual – Updation of Udyam Registration |
From 1st April 2021 Onwards |
> An Individual/Enterprise having Udyam Registration Number need to update its information online in the Udyam Registration portal. > Including the details of the ITR and the GST Return for the previous financial year and such other additional information as may be required, on self declaration basis. > Failure to update the relevant information within the period specified in the online Udyam Registration portal will render the enterprise liable for suspension of its status of MSME. ( Website: https://udyamregistration.gov.in ) |
| 2. | Updation of GSTN in Udyam Registration |
31st March 2021 |
> In case you have obtained Udyam Registration on Self Declaration Basis & don’t have GST registration yet, then you need to get GST registration and update in Udyam Registration to avoid de-activation, as GST registration is mandatory for Udyam Registration w.e.f. 01/04/2021. ( Website: https://udyamregistration.gov.in ) |
| 3. | Migration of UAM/EM Part-II to Udyam Registration |
31st March 2021 |
> All the existing Entrepreneurs Memorandum (EM) Part II and Udyog Aadhaar Memorandum (UAMs) obtained till 30.06.2020 shall remain valid till ( Website: https://udyamregistration.gov.in ) |
| 4. | Annual Updation of Import Export Code (IEC) | April 2021 to June 2021 |
> IEC holder has to ensure that details in its IEC are updated electronically every year, during April-June > In cases where there are no changes in IEC details same also needs to be confirmed online. An IEC shall be deactivated, if it is not updated within the prescribed time. |
| 5. | Opt in GST Composition Scheme |
31st March 2021 |
> Functionality to opt in for composition has been made available for FY 2021-22 in the Dashboard of taxpayers at Common Portal. The eligible taxpayers, who wish to avail the composition scheme, may opt in for composition up to 31st March 2021. |
| 6. | Linking of PAN card with Aadhar Card | 31st March 2021 |
> Last date for linking PAN with Aadhaar is 31st March, 2021. (Website: www.incometaxindiaefiling.gov.in ) |
| 7. | Advance Tax for Q4 of FY 2020-21 | 15th March 2021 |
> Advance Tax Due date for Quarter 4 of FY 2020-21 is 15/03/2021. https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp |
| 8. | Filing of DTVSV Forms |
28th February 2021 |
> Last date for filing Direct Tax VIVAD SE VISHWAS SCHEME (DTVSV) Forms is 28th Feb, 2021 ( Website: www.incometaxindiaefiling.gov.in ) |
| 9. | Monthly GSTR 3B Due Date for Regular Taxpayer |
20th March 2021 |
> Vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax periods from January, 2021. (For detailed Notification refer link https://www.gst.gov.in/newsandupdates/read/450) |
| 10. | Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal |
06 January 2021 Onwards |
> Functionality for Aadhaar Authentication and e-KYC (where Aadhaar is not available) has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers. > All taxpayers registered as Regular Taxpayers (including Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. (Website: www.gst.gov.in ) |
| 11. | Apply for Letter of Undertaking (LUT) for FY 2021-22 | 16th February 2021 |
> The facility to furnish Letter of Undertaking (LUT) for FY 2021-22 has been activated by GSTN. > Now the exporters making zero rated supply without payment of taxes can furnish their LUT in Form GST RFD-11. (Website: www.gst.gov.in ) |
| 12. | Opt in/Opt Out of QRMP scheme for June-2021 Qtr |
1st February 2021 to 30th April 2021 |
> GST Registered Persons, who want to opt in /opt out of QRMP scheme to Regular Monthly Scheme for June-2021 quarter, can do the scheme during 1st February 2021 to 30th April 2021. (Website: www.gst.gov.in ) |
Source- https://icmai.in
