Statutory Compliance Calender July, 2021

 

Due Date	Purpose	Compliance Period	Details
07th July 21	TDS/TCS Liability Deposit	June, 2021	Due date of depositing TDS/TCS liabilities for previous month.
07th July 21	TDS/TCS Liability Deposit	June, 2021	Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H
10th July 21	GSTR-7- TDS return under GST	June, 2021	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
10th July 21	GSTR-8-TDS return under GST	June, 2021	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
11th July 21	GSTR1	June, 2021	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores. 2. Registered person, with aggregate turnover of less then INR 5 Crores, opted for monthly filing of return under QRMP
13th July 21	Details of Outward supply -IFF	June ,2021	Invoice furnishing facility is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return
13th July 21	GSTR-6	June ,2021	Due Date for filing return by Input Service Distributors.
15th July 21	TDS Certificate	FY 2020-21	TDS certificate to employees in respect of salary paid (extended date vide Circular no. 9/2021, dated 20-05-2021)
15th July 21	TDS Return (24Q/26Q)	Q4 of FY 2020-21	Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. 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), now it is again changed to July 15, 2021
15th July 21	TDS Certificate	June, 21	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021
15th July 21	Foreign Remittances Statement	Q1 of FY 2021-22	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2021
15th July 21	TCS Statement	Q1 of FY 2021-22	Quarterly statement of TCS deposited for the 1st Quarter
15th July 21	Provident Fund / ESI	June, 21	Due Date for payment of Provident fund and ESI contribution for the previous month
18th July 21	GST CMP-08	April to June 2021	Due date of filing of GST CMP-08 for dealers opted for composition scheme.
20th July 21	GSTR-5	June, 21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
20th July 21	GSTR-5A	June, 21	GSTR-5A to be filed by OIDAR Service Providers for the previous month
20th July 21	GSTR-3B	June, 2021	Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
22th July 21	GSTR-3B-Y STATE	June, 2021	Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
22th July 21	GSTR-3B-Y STATE	June, 2021	Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
24th July 21	GSTR-3B-Y STATE	June, 2021	Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
24th July 21	GSTR-3B-Y STATE	June, 2021	Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
31st August 21	GST return for pending Period-Amnesty Scheme	July, 2017 to April, 2021	Filing of Pending GST return with reduced penalty under Amensty Scheme
30th July 21	TCS Certificate	Q1 of FY 2021-22	Due date for issuance of TCS Certificate for Q1 of FY 2020-21
30th July 21	TDS Challan cum statement	Jun-21	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of June, 2021
31th July 21	TDS Statement	Q1 of FY 2021-22	Quarterly statement of TDS deposited
31th July 21	TDS Certificate	FY 2020-21	Certificate of TDS in respect of tax deducted for payments other than salary (Further extentioin of due date from July 15, 2021 to July 31, 2021)
31th July 21	GSTR-4	2020-21	Annual return for dealers opted for Composition Scheme

 

 

 

 

 

 

 

 

 

 

 

Statutory Compliance Calendar June, 2021

DUE DATE	FROM NAME/PURPOSE	COMPLIANCES DETAILS
04th June 2021	GSTR-3B	Extended Due Date for filling GSTR - 3B return for the month of April, 2021 without interest for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year and Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
07th June 2021	TDS/TCS Liability Deposit	Due date of depositing TDS/TCS liabilities for May, 2021.
09th June 2021	GST Challan Payment Under QRMP	Extended due date of 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
10th June 2021	GSTR-7 TDS Return under GST	GSTR 7 is to be filed by the persons who deducted TDS under GST for May, 2021.
10th June 2021	GSTR-8 TCS Return Under GST	GSTR-8 is to be filed by the ecommerce Operators who deducted TCS under GST for May, 2021.
13th June 2021	GSTR-6	Due Date for filing return by Input Service Distributors for May, 2021
14th June, 2021	TDS Certificate	Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021
15th June 2021	Provident Fund/ ESI	Due Date for payment of Provident fund and ESI contribution for May, 2021.
15th June 2021	Advance Tax	Due date for First Installment of advance tax for the AY 2022-23
15th June 2021	From 3BB by Stock Exchange	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 May 2021
15th June 2021	TCS Certificate	Due date for issuance of TCS Certificate for Q4 of FY 2020-21
15th June 2021	TDS Certificate	Certificate of TDS in respect of tax deducted for payments other than salary.
17th June 2021	GST CMP-08	Extended Due date of filing of GST CMP-08 for dealers opted for composition scheme with reduced interest of 9%.
19th June 2021	GSTR-3B	Extended Due Date for filling GSTR - 3B return for the month of March, 2021 with interest @ 9% for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year and Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
20th June 2021	GSTR-3B	Due Date for filling GSTR - 3B return for May, 2021 without interest for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year and Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
20th June 2021	GSTR-5	GSTR-5 to be filed by Non-Resident Taxable Person for May, 2021
20th June 2021	GSTR-5A	GSTR-5A to be filed by OIDAR Service Providers for May, 2021.
21st June 2021	GSTR-3B	Extended Due Date for filling GSTR - 3B return for the month of March, 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category X state)
23rd June 2021	GSTR-3B	Extended Due Date for filling GSTR - 3B return for the month of March, 2021 with interest @ 9% for the taxpayer with aggregate turnover of less than INR 5 Crores and opted for quarterly filing of return. (Category Y state)
26th June 2021	GSTR-1	GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores and Registered person with aggregate turnover of less then INR 5 Crores, opted for monthly filing of return under QRMP for May, 2021
28th June 2021	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.
30th June 2021	GST ITC-04	Extended due date of filing of details of goods sent to and received from Job Worker for period January to March, 2021.
30th June 2021	TDS Return (24Q/26Q)	Extended Due date of filing of TDS return for TDS deducted during Q4 of FY 2020-21. 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
30th June 2021	Furnishing from 24G	Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2021 has been paid without the production of a challan (Extended date Circular no. 9/2021, dated 20-05-2021)
30th June 2021	Return  of Trust	Return of tax deduction from contributions paid by the trustees of an approved superannuation fund (Extended date) for FY 2020-21
30th June 2021	Statement Of SFT in from 61A	Furnishing of Statement of financial transactions for person mentioned u/s 285BA (Extended date) for FY 2020-21
30th June 2021	Statement of Reportable transaction in from 61b	Statement of Reportable Account where Information is required to be maintained and reported by reporting Financial Institutions with respect to reportable account for FY 2020-21.
30th June 2021	Linking PAN with AADHAAR	Linking of PAN with AADHAAR number is mandatory from 1st April 2019 (due date Extended from 31 March 2021 to 30th June 2021 vide notif. S.O. 1432(E), dated 31-03-2021) (if not linking the PAN with AADHAAR number then the PAN will be inoperative and a person will not be able to conduct financial transactions)
30th June 2021	Payment Under Vivad se Vishwas Scheme	Vivad se Vishwas Scheme - Settling tax disputes between individuals and the income tax department. Its declaration last date was 31st march though its payment last date without additional interest is 30th April these dates have been Extended to 30th June 2021 vide Notification S.O. 1704 (E), dated 27-04-2021
30th June 2021	TDS Challan Cum statement	Furnishing challan cum statement of TDS in respect of tax deducted u/s 194IA,194M, 194- IB for May, 2021
30th June 2021	DPT-3	Return of Outstanding Loans FY 2020-21
30th June 2021	Return in respect of STT	Return in respect of securities transaction tax for the financial year 2020-21
01.04.2021 to 30.06.2021	Updation of IEC Details	As per new notification, details of IEC are to be updated or confirmed, in case of no change, every year. Noncompliance shall lead to deactivation of IEC Code.
01st April 2021 Onwards	Registration On Udyam Portal	MSMEs registered prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
01st April 2021 Onwards	Linking PAN And GSTIN with MSME registration	PAN and GSTIN shall be mandatory after 31st March, 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued.