- Rahul Mittal
- | Goods and Services Tax - Articles
- 02 Jul 2021
- 50,700 Views
- 0 comment
Article compliance dye date under Income Tax Law, GST Law and Labour Laws. Same includes due date for filing of Form GSTR-3B, GSTR-7, GSTR-8, GSTR-1, GSTR-6, GST CMP 08, GSTR-5, GSTR-5A (OIDAR Service Provider), GSTR 9, GSTR 9C, GSTR-4 and due of Furnishing Tax Audit Report for A/Y 2020-21. It further include due date of Payment of TDS/ TCS, equalization levy, Provident fund contribution and ESI contribution.
Tax Compliance Calendar for July 2021 (Last Updated on 01.07.2021)
| Nature of Compliance | Due Date |
| INCOME TAX | |
| Depositing of TDS/TCS for June, 2021 | 07.07.2021 |
| Equalisation levy payment due date for the month of June, 2021 in respect of equalisation levy on “Specified services’’. | 07.07.2021 |
| Equalisation levy payment due date for the quarter ended on 30th June in respect of equalization levy on “e-commerce transaction”. | 07.07.2021 |
| Quarterly Statement of TCS for the quarter ending June, 2021 | 15.07.2021 |
| Quarterly Statement of TDS for the quarter ended on March,2021 | 15.07.2021 |
| Uploading of Form No. 15G/15H received from recipients during the quarter ending June 30, 2021 | 15.07.2021 |
| Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64D for the FY 2020-21. | 15.07.2021 |
| Issue of TDS certificate in form 16 for the Financial Year 2020-2021 | 31.07.2021 |
| Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64C for the FY 2020-21. | 31.07.2021 |
| Quarterly Statement in Form No. 15CC to be furnished by authorised dealer in respect of remittances made for the quarter ending on 30th June, 2021. | 31.07.2021 |
| Equalization Levy Statement in Form No.1 for the FY 2020-21 | 31.07.2021 |
| Annual Statement by eligible investment fund in Form No. 3CEK for the FY 2020-21 | 31.07.2021 |
| Exercising of option in Form No. 34BB under section 245M | 31.07.2021 |
| Quarterly TCS certificate for the quarter ending June 30, 2021 | 31.07.2021 |
| Quarterly Statement of TDS for the quarter ending on June ,2021 | 31.07.2021 |
| GST | |
| Filing of GSTR-7 (TDS Deductor) for the month of June,2021 | 10.07.2021 |
| Filing of GSTR-8 (TCS Collector) for the month of June, 2021 | 10.07.2021 |
| Filing of GSTR-1 (other than QRMP) for June, 2021 | 11.07.2021 |
| Filing of GSTR-1 (who opted QRMP) for April to June, 2021 | 13.07.2021 |
| Filing of GSTR-6 by Input Service Distributors for the Month June, 2021. | 13.07.2021 |
| Quarterly challan-cum-statement to be furnished by composition dealers in CMP-08 for April to June 2021 | 18.07.2021 |
| Filing of GSTR-3B (Other than QRMP) for June, 2021 | 20.07.2021 |
| Filing of GSTR-5A (OIDAR Service Provider) the month of June, 2021. | 20.07.2021 |
| Filing of GSTR-5 (Non-Resident Taxable Person) for the month of June, 2021 | 20.07.2021 |
| Filing of GSTR-3B (Who opted QRMP) for April to June, 2021 for State category I | 22.07.2021 |
| Filing of GSTR-3B (Who opted QRMP) for April to June, 2021 for State category II | 24.07.2021 |
| Filing of GSTR 4 for financial year 2020-21 | 31.07.2021 |
| PROVIDENT FUND & ESI | |
| Due Date for payment of Provident fund contribution for June, 2021 | 15.07.2021 |
| Due Date for payment of Provident fund and ESI contribution for June, 2021 | 15.07.2021 |
| IEC | |
| Updating of Importer -Exporter Code (IEC) on annual basis for Financial Year 2021 | 31.07.2021 |
State Category I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep
State Category II: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
Tax Compliance Calendar for April 2021 (Last Updated on 01.04.2021)
| Nature of Compliance | Act | Due Date |
| Depositing of TCS for March, 2021 | Income Tax | 07.04.2021 |
| Filing of GSTR-7 (TDS Deductor) for the month of March 2021 | GST | 10.04.2021 |
| Filing of GSTR-8 (TCS Collector) for the month of March, 2021 | GST | 10.04.2021 |
| Filing of GSTR-1 (other than QRMP) for March, 2021 | GST | 11.04.2021 |
| Filing of GSTR-1 (who opted QRMP) for Jan to March, 2021 | GST | 13.04.2021 |
| Filing of GSTR-6 by Input Service Distributors for the Month March, 2021. | GST | 13.04.2021 |
| Due Date for payment of Provident fund contribution for March, 2021 | Provident Fund | 15.04.2021 |
| Due Date for payment of Provident fund and ESI contribution for March, 2021 | ESI | 15.04.2021 |
| Filing of GSTR-3B (Other than QRMP) for March, 2021 | GST | 20.04.2021 |
| Filing of GSTR-5A (OIDAR Service Provider) the month of March, 2021. | GST | 20.04.2021 |
| Filing of GSTR-5 (Non-Resident Taxable Person) for the month of March, 2021 | GST | 20.04.2021 |
| Filing of GSTR-3B (Who opted QRMP) for March, 2021 for State category I | GST | 22.04.2021 |
| Filing of GSTR-3B (Who opted QRMP) for March, 2021 for State category II | GST | 24.04.2021 |
| Deposits of TDS for the month of March 2021.
|
Income Tax | 30.04.2021 |
| Upload declarations received from recipients in Form No. 15G/15H during the quarter ending March 31, 2021 | Income Tax | 30.04.2021 |
State Category I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep.
State Category II: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
(Republished with Amendments)
Disclaimer: 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. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
Author Bio
My Published Posts
More Under Goods and Services Tax
Latest Posts
- Join GST, Customs & Income Tax Courses at 40% Discount till 31st July
- New Income Tax Rule 130 & 131 related to Forms, Return Orders, reports
- FAKE News: Finance Ministry will give 1.3 lakhs every month!
- How to add bank account in GST registration details
- Applicability of GST on reimbursements levied with Rent
- BEE Registration For Electronics & Electrical Appliances
- ITR Verification issue AY 2021-22 and a Solution
- New Aggregate Turnover functionality deployed on GST Portal
- World Bank – Financing for COVID 19 vaccine
- Payment of interest liability in installments is allowed due to pandemic situation
Popular Posts
Featured Posts
- Join GST, Customs & Income Tax Courses at 40% Discount till 31st July
- Important GST & Income Tax Weekly Newsletter dt. 24.07.2021
- Join Online Course on Advanced Excel & GST Compliances for Professionals
- GST Returns, GST Ledgers & HSN Directory- New Functionality
- Empanelment with Punjab & Sind Bank for Concurrent Audit
