The new Financial year 2021-22 has began and being the first month of the financial year, April 2021 is a significant month from the point of view of the tax compliance and other statutory due dates for ROC filing, GST return filings and Income tax filing falling in the month of April 2021. Tax Compliance and Statutory Compliance calendar is helpful for every registered business and professional to be ready for compliance well in advance starting.
Here, we have prepared a Compliance Calendar in three parts, Compliance Calendar for GST due dates of April 2021 and Compliance Calendar for Income Tax Return due dates for the month of April, 2021.
Due Dates are crucial specially when it is falling in the first month of the new financial year i.e. April 2021 for each and every taxpayer including businesses in India for the purpose of filing the GST returns, IT returns and mandatory ROC forms under the respective laws to avoid paying any interest or late fee.
Compliance Calendar for the Month of April 2021
|Due date||Form to be filed||Period||Who should file?|
|10.04.2021||GSTR 7||March 2021||GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST|
|10.04.2021||GSTR 8||March 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|
|11.04.2021||GSTR 1||March 2021||Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return|
|13.04.2021||GSTR 1 (QRMP)||January-March 2021||GST return for the taxpayers who opted for QRMP scheme|
|13.04.2021||GSTR 6||March 2021||Input Service Distributors|
|20.04.2021||GSTR 5 & 5A||March 2021||Non-Resident Taxpayers and ODIAR services provider|
|20.04.2021||GSTR 3B||March 2021||The due date for GSTR-3B having an Annual Turnover of more than 5 Crores|
|25.04.2021||GST Challan||For all Quarterly filers||GST Challan Payment if no sufficient ITC for Mar (for all Quarterly Filers)|
|18.04.2021||CMP-08||January to March 2020||Due date for opting for composition scheme for the quarter January to March|
|Important due dates for the Income Tax Compliance / PF / ESI in the Month of April 2021|
|07.04.2021||Challan No. ITNS-281||March 2021||
Payment of TDS for Government offices /TCS for all assessees deducted /collected in March 2021
|14.04.2021||TDS Certificate||February 2021||Due date for issue of TDS Certificate for tax deducted under Section 194IA in the month of February, 2021|
|14.04.2021||TDS Certificate||February 2021||Due date for issue of TDS Certificate for tax deducted under Section 194IB in the month of February, 2021|
|14.04.2021||TDS Certificate||February 2021||Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2021|
|15.04.2021||Electronic Challan cum Return (ECR) (PF)||March 2021||E-payment of Provident Fund|
|15.04.2021||ESI Challan||March 2021||ESI payment|
|15.04.2021||Form No. 3BB||March 2021||Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2021|
|15.04.2021||Form no. 15CC||January to March 2021||Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers)|
|30.04.2021||Outstanding payments to MSMes||October 2020 to March 2021||A half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.|
|30.04.2021||Deposit of TDS Amount||January to March 2021||Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H|
|30.04.2021||Form 24G||March 2021||Where TDS/TCS has been paid without the production of a challan by an office of the Government|
|30.04.2021||TDS Challan-cum-statement||March 2021||Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194 IB, 194M|
|30.04.2021||Deposit of TDS||March 2021||Due date for deposit of Tax deducted by an assessee other than an office of the Government|
|30.04.2021||Form 61||October 2020 to March 2021||Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021|
|30.04.2021||Form 15G / 15H||January to March 2021||Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2021|
It is just the beginning of the new financial year and the first month itself 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 from hefty penalties.