Tax Compliance Calendar June 2021
Here is the Tax Compliance Calendar for June 2021. The Article contains due dates for GST, Income Tax, ROC Compliances, and some other corporate law compliances.
Note: This Calendar is updated as on 26th May 2021. The Due Dates if extended are subject to change.
GST Tax Compliance Calendar
| Due Date | Forms to be filed | Taxpayer Type | Period |
| 10-06-2021 | GSTR-7 | Taxpayer who is required to deduct TDS as per GST Act | May-21 |
| 10-06-2021 | GSTR-8 | Taxpayer who is required to collect TCS as per GST Act | May-21 |
| 11-06-2021 | GSTR-1 | Normal Registered Taxpayer who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme | May-21 |
| 13-06-2021 | GSTR-6 | A taxpayer having registration of Input Service Distributor (ISD) | May-21 |
| 13-06-2021 | (Invoice Furnishing Facility) IFF | Registered Taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme | May-21 |
| 20-06-2021 | GSTR-3B | Normal Registered Taxpayer who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme | May-21 |
| 20-06-2021 | GSTR-5 | Non-Resident Taxpayer | May-21 |
| 20-06-2021 | GSTR-5A | OIDAR | May-21 |
| 22-06-2021 | PMT-06 – Payment of Tax | Registered Taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme | May-21 |
| 24-06-2021 | PMT-06 – Payment of Tax | Registered Taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme | May-21 |
Reduced Rate of Interest for delay in filing GSTR 3B
Notification No. 08/2021 – Central Tax
| Aggregate Turnover | Tax Period | NIL Interest | 9% Interest | 18% Interest |
| More Than INR 5 Crores | March, 2021 | NA | From 21.04.2021 To 05.05.2021 | From 06.05.2021 Till Filing of Return |
| April, 2021 | NA | From 21.05.2021 To 04.06.2021 | From 05.06.2021 Till Filing of Return | |
| Up To INR 5 Crores (Who Opted Monthly Filing of Returns) | March, 2021 | From 21.04.2021 To 05.05.2021 | From 06.05.2021 To 20.05.2021 | From 21.05.2021 Till Filing of Return |
| April, 2021 | From 21.05.2021 To 04.06.2021 | From 05.06.2021 To 19.06.2021 | From 20.06.2021 Till Filing of Return | |
| Up To INR 5 Crores (QRMP) Madhya Pradesh, Gujarat, Maharashtra, Kerala, etc. | March, 2021 | From 23.04.2021 To 07.05.2021 | From 08.05.2021 To 22.05.2021 | From 23.05.2021 Till Filing of Return |
| April, 2021 | From 26.05.2021 To 09.06.2021 | From 09.06.2021 To 23.06.2021 | From 24.06.2021 Till Payment of tax | |
| Up To INR 5 Crores (QRMP) Punjab, Haryana, Delhi, Rajasthan, U.P, Assam etc. | March, 2021 | From 25.04.2021 To 09.05.2021 | From 10.05.2021 To 24.05.2021 | From 25.05.2021 Till Filing of Return |
| April, 2021 | From 26.05.2021 To 09.06.2021 | From 09.06.2021 To 23.06.2021 | From 24.06.2021 Till Payment of tax | |
| CMP – 08 | Jan – Mar, 2021 | From 19.04.2021 To 03.05.2021 | From 04.05.2021 To 18.05.2021 | From 19.05.2021 Till Filing of CMP-08 |
Waiver of late fees for delay in filing GSTR 3B
Notification No. 09/2021 – Central Tax
| Aggregate Turnover | Tax Period | No Late Fees | Applicable Late Fees |
| More Than INR 5 Crores | March, 2021 | Till 05.05.2021 | From 06.05.2021 Till Filing Of Return |
| April, 2021 | Till 04.06.2021 | From 05.06.2021 Till Filing Of Return | |
| Up To INR 5 Crores (Who Opted Monthly Filing of Returns) | March, 2021 | Till 20.05.2021 | From 21.05.2021 Till Filing Of Return |
| April, 2021 | Till 04.06.2021 | From 05.06.2021 Till Filing Of Return | |
| Up To INR 5 Crores (QRMP) Madhya Pradesh, Gujarat, Maharashtra, Kerala, etc. | Jan – Mar, 2021 | Till 22.05.2021 | From 23.05.2021 Till Filing Of Return |
| Up To INR 5 Crores (QRMP) Punjab, Haryana, Delhi, Rajasthan, U.P, Assam etc. | Jan – Mar, 2021 | Till 24.05.2021 | From 25.05.2021 Till Filing Of Return |
Income Tax Compliance Calendar
| Due Date | Forms to be filed/Downloaded | Taxpayer Type | Period |
| 07-06-2021 | TDS/TCS Challan | A taxpayer who is required to deduct TDS or collect TCS | May-21 |
| Original: 15-06-2021 Extended: 30-06-2021 |
Form 24G | An office of the Government where TDS/TCS has been paid without the production of a challan | May-21 |
| Original: 15-06-2021 Extended: 15-07-2021 |
Form 16 | Employer who has deducted TDS on Salary | FY 2020-21 |
| 15-06-2021 | Form 16A | Taxpayer who has deducted TDS other than Salary | Jan-21 to Mar-21 |
| 15-06-2021 | Taxpayer who are required to pay Advance Tax | First instalment of advance tax for the assessment year 2022-23 | |
| 30-06-2021 | Linking Aadhaar number with PAN | ||
| 30-06-2021 | Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge | ||
| 30-06-2021 | TDS Return | Taxpayer who are required to Deduct TDS | Jan-21 to Mar-21 |
| 30-06-2021 | Statement of financial transaction | Taxpayer who are required to File Form 61A | FY 2020-21 |
MCA Compliance Calendar June 2021
| Due Date | Forms to be filed | Compliance Applicability | Period |
| 30-06-2021 | DPT-03 | Company Required to file Annual Return for Deposit & Exempted Deposit | FY 2020-21 |
Due Dates of Some Other Important Compliance
| Due Date | Forms to be filed | Taxpayer Type | Period |
| 15-06-2021 | Electronic Challan & Return (ECR) for EPF | An employer who is required to make a contribution to the Provident fund | May-21 |
| 15-06-2021 | ESI Challan | An employer who is required to make ESI Payment | May-21 |
Disclaimer: The List is inclusive, not exhaustive
from Studycafe https://ift.tt/3fEWms4
No comments:
Post a Comment