GST Calendrer For the FY 2021
Page Contents
Compliance calendar in Details for the month of Jan 2021
Compliance calendar in Details for the month of Feb 2021
Compliance calendar in Details for the month of March 2021
10th March 2021
- (For TCS collection by E-Commerce Operators Under section 52)- GSTR-8 for the month of February 2021
- (For TDS Deductors Under section 51)- GSTR-7 for the month of February 2021
Read more about: ITC on Marketing Expenses/Sales Promotion Scheme
Read more about: All about GST Offenses, Penalties & Appeals
11th March 2021
- (For Monthly Taxpayers)- GSTR-1for the month of February 2021 – Notification No. 83/2020 – CT
13th March 2021
- (To pass ITC by QRMP Taxpayers) – IFF for the month of February 2021 – Rule 59(2)
- (For Input Service Distributors – Rule 65 & 39) – GSTR-6for the month of February 2021
20th March 2021
- (For all taxpayers except QRMP Scheme – Rule 61)- GSTR-3B for the month of February 2021
- (For Non Resident Taxpayers – Rule 63) – GSTR-5for the month of February 2021
- (For OIDAR Service Providers – Rule 64) – GSTR-5Afor the month of February 2021
25th March 2021
- Taxpayers have a choice to pay either –
- A) Equivalent to 35% of tax paid in cash for Dec month OR
- B) Self Assessment basis subject to interest on short payment of taxes. (Notification No.85/2020 – CT)
- Monthly tax payment for February 2021 under QRMP or Quarterly Return Monthly Payment Scheme (Rule 61).
Compliance calendar in Details for the month of April 2021
Compliance calendar in Details for the month of May 2021
Compliance calendar in Details for the month of Aug 2021
Statutory Compliance Calendar for August 2021 |
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*Note 1: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Lakshadweep, Puducherry, Andaman and Nicobar Islands, Chhattisgarh, Madhya Pradesh)
**Note 2: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Punjab, Uttarakhand, , Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Haryana, Rajasthan, Meghalaya, Assam, West Bengal, Himachal Pradesh, Uttar Pradesh, Bihar, Sikkim, Delhi). |
Compliance calendar in Details for the month of Sept 2021
Compliance calendar in Details for the month of Oct 2021
Compliance calendar in Details for the month of Nov 2021
S. No. | Statue | Purpose | Compliance Period | Due date | Compliance Details | |
1 | Income Tax | TDS/TCS Liability Deposit | Oct-21 | 7-Nov-21 | Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month. | |
2 | GST | GSTR-7- TDS return under GST | Oct-21 | 10-Nov-21 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. | |
3 | GST | GSTR-8- TDS return under GST | Oct-21 | 10-Nov-21 | 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. | |
4 | GST | GSTR-1 | Oct-21 | 11-Nov-21 | “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP” |
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5 | GST | GSTR-1 | Oct-21 | 13-Nov-21 | Invoice furnishing facility for October, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP. | |
6 | GST | GSTR -6 | Oct-21 | 13-Nov-21 | Due Date for filing return by Input Service Distributors. | |
7 | Income Tax | TDS Certificate | July- September 2021 | 15-Nov-21 | Due date of TDS Certificate in case of Tax deducted in case of other than salary for the quarter ending September 2021 | |
8 | Income Tax | TDS Certificate | Sep-21 | 14-Nov-21 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of September 2021 | |
9 | Labour Law | Providend Fund / ESI | Oct-21 | 15-Nov-21 | Due Date for payment of Provident fund and ESI contribution for the previous month. | |
10 | Income Tax | Form 3BB by Stock Exchange | Oct-21 | 15-Nov-21 | Form 3BB is the monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October 2021 | |
11 | Income Tax | Furnishing Form 24G | Oct-21 | 15-Nov-21 | Timeline of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2021 has been paid without the production of a challan | |
12 | Income Tax | TDS Challan cum Statement | Oct-21 | 30-Nov-21 | Timeline date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of October, 2021 | |
13 | Income Tax | Form- 3CEAA | FINANCIAL YEAR 2020-21 | 30-Nov-21 | 3CEAA is required to be filed electronically with the Director General of Income Tax (Risk Assessment) | |
14 | Income Tax | Form- 3CEFA | FINANCIAL YEAR 2020-21 | 30-Nov-21 | To exercise option of safe harbour rules for International transaction by furnishing Form 3CEFA. | |
15 | Income Tax | Form- 3CEFB | FINANCIAL YEAR 2020-21 | 30-Nov-21 | To exercise option of safe harbour rules for Domestic transaction by furnishing Form 3CEFB. | |
16 | Income Tax | Form- 64 | FINANCIAL YEAR 2020-21 | 30-Nov-21 | Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2020-21 (Form No. 64) | |
17 | Income Tax | Form- 64A | FINANCIAL YEAR 2020-21 | 30-Nov-21 | deadline for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21. | |
18 | Income Tax | Form- 64D | FINANCIAL YEAR 2020-21 | 30-Nov-21 | Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2020-21) to units holders | |
19 | Income Tax | Submit copy of Audited Accounts, in case of any International/specified transaction, to the Secretary, Department of Scientific and Industrial Research | FINANCIAL YEAR 2020-21 | 30-Nov-21 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB). | |
20 | Income Tax | Form 3CEB | FINANCIAL YEAR 2020-21 | 30-Nov-21 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. | |
21 | GST | GSTR – 3B | Oct-21 | 20-Nov-21 | Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year | |
22 | GST | GSTR -5 | Oct-21 | 20-Nov-21 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. | |
23 | GST | GSTR -5A | Oct-21 | 20-Nov-21 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. | |
24 | GST | GSTR – 3B-X State* | Oct-21 | 22-Nov-21 | Timeline for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B | |
25 | GST | GSTR – 3B-Y State** | Oct-21 | 24-Nov-21 | Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B | |
26 | GST | GST Challan payment if no sufficient ITC available | Oct-21 | 25-Nov-21 | GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns. | |
27 | GST | GST Amensty Scheme | July 2017 to April, 2021 | 30-Nov-21 | One time option is provided to file pending GST returns with reduced late fee for the period of July, 2017 to April, 2021. | |
28 | Company Law | PAS-6 | April-September 2021 | 29-Nov-21 | Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. |
* Category X states-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
** Category Y States-Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
Compliance calendar in Details for the month of Dec 2021
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