Tax Compliance Calendar May 2021 as updated by latest notifications
“The Tax Trend”
Due Dates At a Glance
| Form Reference | Period | Due Date |
| TDS/ TCS Payment (Income Tax) |
April, 2021 | 07.05.2021 |
| GSTR – 7 (TDS Return) |
April, 2021 | 10.05.2021 |
| GSTR – 8 (TCS Return) |
April, 2021 | 10.05.2021 |
| GSTR – 6 (ISD) |
April, 2021 | 13.05.2021 |
| PF/ ESIC Payment | April, 2021 | 15.05.2021 |
| TCS Statement (Income Tax) |
Jan – Mar, 2021 | 15.05.2021 |
| GSTR – 3B (Other Than QRMP) |
April, 2021 | 20.05.2021 |
| GSTR – 5/ 5A | April, 2021 | 20.05.2021 |
| PMT – 06 (GST payment for QRMP) |
April, 2021 | 25.05.2021 |
| PF Return | April, 2021 | 25.05.2021 |
| GSTR – 1 (Monthly) |
April, 2021 | 26.05.2021 |
| IFF (QRMP) |
April, 2021 | 28.05.2021 |
| Form – 24Q/ 26Q | Jan – Mar, 2021 | 31.05.2021 |
| Belated/ Revised ITR | F/Y 2019-20 | 31.05.2021 |
| GSTR – 04 (Composition Scheme) |
F/Y 2020-21 | 31.05.2021 |
| ITC – 04 | Jan – Mar, 2021 | 31.05.2021 |
Reduced Rate of Interest for delay in filing GSTR 3B for taxpayers as per Aggregate Turnover of preceding F/Y.
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 for taxpayers as per Aggregare Turnover of preceding F/Y.
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 |
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