prpri Statutory and Tax Compliance Calendar for July 2021 Statutory and Tax Compliance Calendar for July 2021

Statutory and Tax Compliance Calendar contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A) Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.), EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same. Please note List of Compliance may not be exhaustive list of Compliances.

Statutory and Tax Compliance Calendar for the Month of July 2021

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Tax deducted at source furnished by the deductor for the month of June 2021 GSTR – 7 10-07-2021
2. The due date for furnishing statement by e-commerce companies for the Month of June 2021. GSTR-8 10-07-2021
3. Return of outward supplies of taxable goods and/or services for the Month of June 2021 (for Assesses having turnover exceeding 5 Cr. or opted to file Monthly return) GSTR -1 11-07-2021
4. Return of outward supplies of taxable goods and/or services for the Months of April to June 2021 (Opted for Quarterly filing as per QRMP Scheme) GSTR -1 13-07-2021
5. Return for Input Service Distributor GSTR – 6 13-07-2021
6. Statement for payment of self-assessed tax (April-June 2021) CMP-08 18-07-2021
7. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-07-2021
8. Simple GSTR return for the month of June, 2021 (for Assesses having turnover exceeding 5 Cr. or opted to file Monthly return) GSTR 3B 20-07-2021
9. Simple GSTR return for the Quarter (April – June), 2021 (Opted for Quarterly filing as per QRMP Scheme) GSTR 3B 22-07-2021 & 24-07-2021
10. Statement of inward and outward supplies of a composite taxpayer filed annually FY 2020-21 GSTR-4 31-07-2021
11. Invoice Furnishing Facility for June 2021 Optional
12. Application for Refund by UIN or multilateral financial institutions Form GST RFD-10 18 Months after the end of quarter for which refund is to be claimed
Compliances Calendar for ESI and PF Payments
1. PF Payment for June 2021 ECR 15-07-2021
2. ESIC Payment for June 2021 ESI Challan 15-07-2021
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of June, 2021.

However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

07-07-2021
2. Due date for deposit of TDS for the period April 2021 to June 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 07-07-2021
3. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2021. 15-07-2021
4. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2021 15-07-2021
5. Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2021. 15-07-2021
6. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2021

The due date for furnishing of statement in Form no. 15CC has been extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form No. 15CC 15-07-2021
7. Quarterly statement of TCS deposited for the quarter ending 30 June, 2021. 15-07-2021
8. ​ Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2021

The due date for uploading declarations has been extended from July 15, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

15-07-2021
9. Due date for ​furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2021. Form No. 3BB 15-07-2021
10. Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2020-21

The due date for issue of certificate of TDS in respect tax deducted from the salary paid during the Financial Year 2020-21 has been extended from June 15, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for issue of certificate of TDS in respect tax deducted from the salary paid during the Financial Year 2020-21 further extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

15-07-2021
11. ​Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2020-21

The due date for furnishing of statement in Form no. 64C has been extended from June 30, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of statement in Form no. 64C has been further extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form No. 64C 15-07-2021
12. Quarterly statement of TDS deposited for the quarter ending March 31, 2021

The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of quarterly statement of TDS has been further extended from June 30, 2021 to July 15, 2021 vide Circular no. 12/2021, dated 25-06-2021.

15-07-2021
13. Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the Previous year 2020-21

The due date for furnishing of statement in Form no. 64D has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of statement in Form no. 64D has been further extended from June 30, 2021 to July 15, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form No. 64D 15-07-2021
14. ​ Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2021. 30-07-2021
15. A Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2021

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IBfor the month of June, 2021

30-07-2021
16. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2021 30-07-2021
17. Quarterly statement of TDS deposited for the quarter ending June 30, 2021. 31-07-2021
18. Return of income for the assessment year 2021-22 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

30-09-2021
19. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2021. 31-07-2021
20. Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2021). 31-07-2021
21. Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2021) Form 9A 31-07-2021
22. Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2021) 31-07-2021
23. Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2020-21 and of foreign tax deducted or paid on such income in Form no. 67. (If the assessee is required to submit return of income on or before July 31, 2021.) Form no. 67 31-07-2021
24. Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2020-21.

The due date for issue of certificate of TDS in respect tax deducted from the salary paid during the Financial Year 2020-21 has been extended from June 15, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for issue of certificate of TDS in respect tax deducted from the salary paid during the Financial Year 2020-21 further extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

31-07-2021
25. Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2020-21

The due date for furnishing of statement in Form no. 64C has been extended from June 30, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of statement in Form no. 64C has been further extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form No. 64C 31-07-2021
26. Furnishing of Equalisation Levy statement for the Financial Year 2020-21.

The due date for furnishing of statement has been extended from June 30, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form no. 15CC 31-07-2021
27. Due date for e-filing of a statement by an eligible investment fund under section 9A in respect of its activities in financial year 2020-21

The due date for furnishing of statement has been extended from June 29, 2021 to July 31, 2021 vide

Form No. 3CEK 31-07-2021
28. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June, 2021

The due date for furnishing of statement in Form no. 15CC has been extended from July 15, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021.

Form No. 15CC 31-07-2021
Compliances Calendar for LODR/SEBI
1. Corporate Governance under Regulation 27(2) 21-07-2021
2. Shareholding Pattern under Regulation 31(1) 21-07-2021
3. Statement of Investor Complaints under Regulation 13(3) 21-07-2021
4. Reconciliation of share capital audit Report (SEBI- DP Reg) 30-07-2021
5. Financial Results along with Limited review report/Auditor’s report under Regulation 33 (3) (a) 14-08-2021
6. Statement of deviation(s) or variation(s) under Regulation 32 (1) 14-08-2021
Compliances Calendar for FEMA
1. Filing of Annual statement of Assets and Liabilities for FY 2020-21 with the RBI by all the Indian companies which have received FDI (foreign direct investment) and/or made FDI abroad (i.e. overseas investment) in the previous year(s) including the current year i.e. who holds foreign Assets or Liabilities in their Balance Sheets. 15-07-2021
Compliances Calendar under Foreign Trade Policy
1. Updating of Importer – Exporter Code (IEC) on annual basis for Financial Year 2021 31-07-2021
Compliance Calendar for Companies Act, 2013
1. Relaxation to Companies/LLPs to file forms without additional fees:

The Ministry of Corporate Affairs (MCA) vide it’s General Circular No. 11/2021 dated June 30, 2021, has permitted additional time up to August 31, 2021 for Companies/LLPs to file forms (other than CHG-1, CHG-4 and CHG-9) which were/ are due for filing during April 01, 2021 to July 31 , 2021 without payment of additional fees.

Further, for the purpose of filing of charge related forms i.e. CHG-1 and CHG-9, MCA has clarified vide its General Circular No. 12/2021 dated June 30, 2021 that:

1. If charge was created or modified before April 1, 2021 and the due date for filing of such form was not expired as on April 1, 2021, any delay in filing of such form during April 1, 2021 to July 31, 2021 shall not be counted for the purpose of additional fees.

2. If charge was/is created/modified on or after April 1, 2021 and such form is filed till July 31, 2021, no additional fees is payable. If such form is filed after July 31, 2021, the first day of creation/modification shall be reckoned as August 1, 2021 for the purpose of counting of due date and payment of fees.

The above General Circular No. 11/2021 dated June 30, 2021 and General Circular No. 12/2021 dated June 30, 2021 have been issued by MCA in continuation of its earlier General Circular nos. 6/2021 and General Circular No. 07/2021, dated: 03/05/2021 respectively to allow additional time to Companies/LLPs to file forms without additional fees.

31-08-2021
2. Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2020-21)
Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report.

(Not applicable for a Private Company and Specified IFSC Public Company)

Form MGT 14
Conducting the Annual General Meeting (AGM) of a Company. 30-09-2021
Filing of Form for Appointment/Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM. Form ADT-1
Filing of Financial Statements with the Registrar of Companies within 30 days of AGM. Form AOC-4 /AOC 4 – XBRL
Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) Form MGT-15
Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7
3. Application for KYC by way of MCA’s Web Based Verification Service and filing of E-form for all Directors for the year ending 31.03.2021. e-form DIR 3 KYC & MCA’s Web Based Verification Service 30-09-2021

(Republished with Amendments)

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Company: P MUTHUKUMARAN AND ASSOCIATES
Location: Chennai, Tamil Nadu, India
Member Since: 31 Jul 2017 | Total Posts: 6
P. Muthukumaran, the founder of P Muthukumaran and Associates, a firm of Practising Company Secretaries, is a commerce and law graduate and Fellow Member of ICSI. Before taking up practice, he was associated with a MNC and handled legal & secretarial department. He has distinguished expos View Full Profile

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5 Comments

  1. Bibhu Prasad Mohapatra says:

    Sir, Please add 15th January 2020 as due date for quarterly intimation of Foreign Remittance Receipts during the quarter October 2019 to December 2019 to the Ministry of Home Affairs for the institutions registered under FCRA Act 2010.

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