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.

Due date Calendar for April, 2021

 

DUE DATE	NATURE OF COMPLIANCE/FORM	PARTICULARS
01-Apr-21	LUT filing under GST	LUT is filed for exporting goods without payment of IGST FOR FY 2021-22.
10-Apr-21	GSTR-7	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST for March 2021.
10-Apr-21	GSTR-8	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 March 2021.
11-Apr-21	GSTR-1	1. GST Filing of returns for March 2021 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 for March 2021.
13-Apr-21	GSTR-1	Registered person, with aggregate turnover of les than INR 5 crores, opted for quarterly filing of return under QRMP for Jan 2021-March 2021.
13-Apr-21	GSTR -6	Due Date for filing return by Input Service Distributors for March 2021.
15-Apr-21	Provident Fund /ESI	Due Date for payment of Provident fund and ESI contribution for the month of March 2021.
18-Apr-21	CPM-08	GST return for taxpayers opted for Composition scheme for Jan 2021-March 2021.
20-Apr-21	GSTR -5	GSTR-5 to be filed by Non-Resident Taxable Person for the month of March 2021.
20-Apr-21	GSTR -5A	GSTR-5A to be filed by OIDAR Service Providers for the month of March 2021
20-Apr-21	GSTR - 3B	Due Date for filling GSTR - 3B return for the month of March 2021 for the tax payer with: a. Aggregate turnover exceeding INR 5crores during previous year b. Aggregate turnover of less then INR 5Crores for registered person opted for monthly filing of return under QRMP
22-April-2021	GSTR - 3B	Due Date for filling GSTR - 3B return for the previous quarter for tax payer with aggregate turnover not exceeding 5 crores in previous year and who has opted for quarterly filing of return under QRMP for Jan 2021-March 2021 for Category X States/UT.
24-April-2021	GSTR-3B	Due Date for filling GSTR - 3B return for the previous quarter for tax payer with aggregate turnover not exceeding 5 crores in previous year and who has opted for quarterly filing of return under QRMP for Jan 2021-March 2021 for category Ystates/UT.
30-April-2021	Option for Opting in/out of QRMP	Time period for selecting frequency of filing of GST return under QRMP Scheme for Q1 of FY 2021-22.
25-Apr-21	ITC-4	Due date for filing ITC-4 for Q4 of the FY 2020-21
30-Apr-21	Form 15Hand 15G	15G and 15H for declaration to bank by and individual requesting not to deduct the TDS on interest Income as their income is below basic exemption limit for FY 2020-21
30-Apr-21	GSTR-04	Return file by composition scheme dealer (unlike normal registered person who has to file 3 monthly returns) for FY 2020-21
30-Apr-21	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 2021
30-Apr-21	TCS/TDS Liability Deposit	Due date of depositing TDS/TCS liabilities for previous month under Income Tax Act for Mar-21
30-Apr-21	Equalisation Levy Deposit	Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider(Non Residents only) exceeds Rs.1,00,000 in one financial year for the specified and notified services for March 2021.
01.04.2021 To 30.06.2021	Updation  of IEC Details FY 2021-22	As per new notification, details of IE Care to be updated or confirmed, in case of no change, every year. Non-compliance shall lead to deactivation of IEC Code.
30-Apr-21	Form MSME	Every specified company shall file return in form MSME Form by 31stOctober for the period from April to September and by 30th April for the period from October to March 2021.