The Month of January, 2021 is very significant with regards to the statutory due dates for ROC filing, GST return filings and Income tax filing falling in this month. Tax Compliance and Statutory Compliance calendar for the month of January 2021 helps every registered business and professional to be ready for compliance well in advance.

Here, we have prepared a Compliance Calendar in three parts, Compliance Calendar for GST Return due dates of January 2021, Compliance Calendar for Income Tax Return due dates for the month of January, 2021 and ROC Compliance Calendar for the month of January, 2021.

Compliance Calender for the month of January 2021

Due Dates are crucial for every taxpayer including businesses to file the GST returns, IT returns and prescribed ROC forms under the respective laws to avoid incurring any interest or late fee.

Important due dates for the GST Returns in the Month of January 2021
Due date Form to be filed Period Who should file?
10.01.2021 GSTR 7 December 2020 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.01.2021 GSTR 8 December 2020 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.
11.01.2021 GSTR 1 December 2020 Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13.01.2021 GSTR 1 October to December 2020 For the quarter October to December 2020
13.01.2021 GSTR 6 December 2020 Input Service Distributors
18.01.2021 CMP-08 October to December 2020 Taxpayers who have opted for composition scheme
20.12.2020 GSTR 5 & 5A December 2020 Non-Resident Taxpayers and ODIAR services provider
20.01.2021 GSTR 3B December 2020 The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
22.01.2021 GSTR 3B December 2020 Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of 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
24.01.2021 GSTR 3B December 2020 Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of 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
Important due dates for the Income Tax Compliance / PF / ESI in the Month of January 2021
07.01.2021 Challan No. ITNS-281 December 2020 Payment of TDS/TCS deducted /collected in December 2020.
10.01.2021 Form- 1 to 7 FY 2019-20 Filing ITR for AY 2020-2021 for non-audit cases. (extended due date)
10.01.2021 Form- 1 to 7 FY 2019-20 Self assessment tax for small and middle class taxpayers for tax liability up to 1 lakh
15.01.2021 Tax Audit Report FY 2019-20 Tax Audit Report and report in respect of international/specified domestic transaction for the FY 2019-20 (extended due date)
15.01.2021 TCS Return Quarterly Quarterly TCS Return under Income Tax
15.01.2021 Electronic Challan cum Return (ECR) (PF) December 2020 E-payment of Provident Fund
15.01.2021 ESI Challan December 2020 ESI payment
30.01.2021 Form 26QB December 2020 Deposit of TDS on payment made for purchase of property in November.
31.01.2021 (Due date Extended to 15.02.2021 Form- 1 to 7 FY 2019-20 ITR filling for AY 2020-2021 for audit cases. (extended due date)
31.01.2021 Payment of Tax under Vivad se Vishwas act, 2020 (extended due date)
Please note: The Income Tax Department has extended various due dates for ITR filing and audit report filing including due dates for GSTR 9 & GST 9C filing
Important due dates for the ROC Compliance in the Month of January 2021
14.01.2021 ADT 1 If the AGM held on 31.12.2020
29.01.2021 AOC 4 If the AGM held on 31.12.2020

The Month of January 2021 is full of statutory due dates for various compliances under Goods and Service Act, Income Tax Act, Companies Act and LLP Act. Filing the above mentioned forms on or before the due dates will save the Taxpayers / Companies / LLPs from hefty penalties.

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Ishita is a young woman entrepreneur and currently the Operations Director at ebizfiling India Private Limited. In her entire career so far, she has led a team of 50+ professionals like CA, CS, MBAs and retired bankers. Apart from her individual experience on almost every facet of Indian Statutory View Full Profile

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One Comment

  1. Santosh says:

    TDS return filing date for Q3 FY 2020-21 was 31st Jan 2021 which is not updated in the above compliance calender. Many of the assessee missed to file filing of TDS/TCS return for Q3 assuming return filing date will be after 31st March 2021 as due date for filing Q1 & Q2 return extended to 31st March 2021.

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