This Article contains compliance requirement under various statutory Act for which due date falls in the month of June 2021. The due dates are very crucial for compliances of statutory provision under various act in order to avoid penalty, interest or late fee

I. Compliances under Income Tax Act.

Due Date Applicable Form Applicable Period Who are required to be filed
07th June, 2021 Challan No. ITNS-281 May , 2021 Payment of TDS/TCS by an assessees who have tax deducted/ collected at source for the month of May , 2021
14th June, 2021 Form -16B/16C/16D April, 2021 TDS certificate for which TDS deduction u/s 194IA/194IB and IM
15th June, 2021 Form 3BB May, 2021 monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system
15th June, 2021 Form -16A January-March,2021 TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2021
30th June, 2021 Form – 61A F.Y. 2020-21 The Statement of Financial Transactions(SFT) for the Financial Year 2020- 21, required to be furnished under Rule 114E of the Income-tax Rules, 1962
30th June, 2021 Form –61B F.Y. 2020-21 The Statement of Reportable Account for the calendar year 2020, required to be furnished under Rule 114G of the Rules
30th June, 2021 Form -24G May, 2021 The TDS/TCS Book Adjustment Statement for the month of May 2021
30th June, 2021 Form -24Q/26Q/27EQ January-March,2021 Quarterly TDS Return filers
30th June, 2021 Return of Tax Deduction F.Y. 2020-21 The Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the Financial Year 2020-21, required to be filed under Rule 33 of the Rules, may be
30th June, 2021 Form -64D F.Y. 2020-21 The Statement of Income paid or credited by an investment fund to its unit holder required to be furnished under Rule 12CB of the Rules,
30th June, 2021 Form- 4 (VSV) As per filed form-1 &2 availing benefits under the VSV scheme for the relevant assessment year Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional Charges
30th June, 2021 Online through Income tax website by logging credentials thereafter visiting the under linking “Aadhaar section” Due date for linking of Aadhaar number with PAN
30th June, 2021  Form- 26QB/26QC/26QD May, 2021 Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of May, 2021
30th June, 2021 Cases where on account of various extension notifications, the due date is getting expired on 31-03-2021 Passing of order for assessment or reassessment by AO
30th June, 2021 Cases where on account of various extension notifications, the due date is getting expired on 31-03-2021. Issuance of notice under section 148 for reopening the assessment where income has escaped assessment
30th June, 2021 (The extension has been given in those cases where the due date falls between 20-03-2020 to 31-03-2021 Passing of order consequent to direction of DRP
30th June, 2021  

 

(The extension has been given in those cases where the due date falls between 20-03-2020 to 31-03-2021) Sending intimation of processing of Equalisation Levy
30th June, 2021 (The extension has been given in those cases where the due date falls between 20-03-2020 to 29-06-2021) Imposition of penalty Under Chapter-XXI of IT Act

II. Compliances under ESI, PF and other labour Laws

15thJune, 2021 ESI Challan April, 2021 ESI contribution for the month of April, 2021
15thJune, 2021 ECR May, 2021 Due dates of Payment of EPF contribution
25thJune, 2021 Form-5/12A/10 May, 2021 Filling of PF return
Within 15 Days of commencement/ completion of contract work Form VI-B Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer Contract Labour (Regulation & Abolition) Act, 1970
Within 15 Days of commencement/ completion of contract work Form VI-A Notice of commencement/ completion of contract work by the Contractor within 15 days Contract Labour (Regulation & Abolition) Act, 1970
Within 30 Days of applicability of the Act & any change Form A or B Notice of applicability of the Act & any change Payment of Gratuity Rule

III. Compliance under Companies Act

30th June, 2021 Form DPT-3 F.Y. 2020-21 Companies having outstanding loans

IV. Compliance under GST Act

04th June, 2021 GSTR-3B April, 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 return

09th June, 2021 GST PMT 06 April, 2021 Taxpayer who is opting for QRMP Scheme and liable to deposit Tax
10th June, 2021 GSTR-7 May, 2021 TDS return under GST
10th June, 2021 GSTR-8 May, 2021 TCS return under GST( To be filed by E-Commerce Operator)
13th June, 2021 GSTR-6 May, 2021 Input Service Distributor
17th June, 2021 CMP-08 January-March,2021 Extended Due date of filing of GST CMP-08 for dealers opted for composition scheme with reduced interest of 9%
19th June, 2021 GSTR-3B March, 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 not opted QRMP

20th June, 2021 GSTR-3B May, 2021 Due Date for filling GSTR – 3B return for the previous month without interest for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
20th June, 2021 GSTR-5 May, 2021 Non-Resident Taxable Person
20th June, 2021 GSTR-5A May, 2021 OIDAR
21th June, 2021 GSTR-3B January-March,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 (as per state category)
23th June, 2021 GSTR-3B January-March,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(as per state category)
26th June, 2021 GSTR-1 May, 2021 For Taxpayer who is not opting for QRMP Scheme turnover upto 5 Crore and monthly regular taxpayer exceeds turnover Rs. 5 crore
28th June, 2021 GST-IFF May, 2021 QRMP scheme return filer
30th June, 2021 ITC-04 January-March,2021 Job work return

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Disclaimer: Every care has been taken in the preparation of this article to ensure its accuracy. The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.

Author Bio

Qualification: CA in Practice
Company: N/A
Location: Delhi, Delhi, India
Member Since: 15 May 2020 | Total Posts: 7
The author, CA Mohit Kumar is a practicing Chartered Accountant having Office at Delhi, with more than 5 years of professional cum practical experience, Direct Tax, International Taxation, Indirect Tax Consultant, litigation & compliance matters. If you have any query then author can be reached View Full Profile

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