Saturday 1 May 2021

Statutory Compliance Calendar for May, 2021

DUE DATE

NATURE OF COMPLIANCE/FORM

PARTICULARS

07-May-21

TDS/TCS Liability Deposit
Form 281

Due date of depositing TDS/TCS liabilities for previous month April, 2021.

10-May-21

GSTR-7- TDS

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST for April, 2021

10-May-21

GSTR-8- TCS

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 for April, 2021

11-May-21

GSTR-1

Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores or who opted for monthly filing of return under QRMP for April, 2021

13-May-21

Details of outward supply-IFF

Invoice furnishing facility is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return for April, 2021.

13-May-21

GSTR -6

Due Date for filing return by Input Service Distributors for April, 2021

15-May-21

Providend Fund / ESI

Due Date for payment of Provident fund and ESI contribution for the previous Month April, 2021.

15-May-21

Deposit of TCS Statement

Filing quarterly statement of TCS deposited for Q4 for FY 2020-21

15-May-21

TDS Certificate

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of March, 2021.

15-May-21

Furnishing Form 24G

Due date for furnishing of Form 24G by an office of the  Government where TDS/TCS for the month of April, 2021 has been paid without the production of a challan for April, 2021

20-May-21

GSTR -5

GSTR-5 to be filed by Non Resident Taxable Person for the previous month April, 2021

20-May-21

GSTR -5A

GSTR-5A to be filed by OIDAR Service Providers for the previous month April, 2021

20-May-21

GSTR - 3B

Due Date for filling GSTR - 3B return for the previous month April, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year and who opted for monthly filing of return under QRMP

25-May-21

GST Challan Payment under QRMP

GST payment for the month of April, 2021 by registered person having aggregate turnover of less than INR 5 Crores and who has opted for quarterly filing of return under QRMP.

30-May-21

Form 11 for LLP

Form 11 is used for filing of Annual returns of LLP (Limited Liability Partnership) irrespective of Turnover.

30-May-21

Form 49C

Every non-resident who have the liason office in India needs to file the Form 49C in accordance with the section 285 of the Income Tax Act (Submission of statement by a non-resident having liaison office) for the declaration that the office is as per the guidelines issued by Reserve Bank of India.

30-May-21

 

TDS challan cum statement

Furnishing challan cum statement of TDS in respect of tax deducted u/s  194IA,194M, 194-IB in April 2021

30-May-21

 TCS Certificate

Due date for issuance of TCS Certificate for Q4 of FY 2020- 21

30-May-21

PAS-6

To be filed by unlisted public company for reconciliation of share capital audit report on half yearly basis.

31-May-21

TDS Return filing

Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21

31-May-21

Form 61A

Furnishing of Statement of financial transactions for person mentioned u/s 285BA

31-May-21

Form 61B

E-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) for calendar year 2020 by

reporting financial institutions

31-May-21

Application for PAN

Application for PAN for person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn't allotted any PAN

01.04.2021

to

30.06.2021

Updation of IEC Details

As per new notification 58/2015-20 dated 12th February 2021, details of IEC are to be updated or confirmed, in case of no change, every year. Non compliance shall lead to deactivation of IEC Code.