Compliance Calendar - January 2021

CA Rahul Mittal
on 02 January 2021

Wishing you and your family a safe, healthy, and prosperous new year!

Nature of Compliance	Act	Due Date/Extended Due Date
Depositing of TDS/ TCS for Dec 2020	Income Tax	07.01.2021
Depositing of Equalisation levy for Dec 2020	Income Tax	07.01.2021
ITR filing date for Non Audit Assessee for FY 2019-20	Income Tax	10.01.2021
Filing of GSTR-7 (TDS Deductor) for the month of Dec 2020	GST	10.01.2021
Filing of GSTR-8 (TCS Collector) for the month of Dec 2020	GST	10.01.2021
Filing of GSTR-1 (for turnover of more than 1.5 cr.) for Dec 2020	GST	11.01.2021
Quarterly Filing of GSTR-1 by a registered person with an aggregate turnover up to 1.5 cr. for Oct to Dec 2020	GST	13.01.2021
Filing of GSTR-6 by Input Service Distributors for the Month Dec 2020.	GST	13.01.2021
The due date for issue of TDS Certificate for tax deducted under section 194M/194-IA/194-IB in the month of November 2020	Income Tax	14.01.2021
Filing of TAX Audit Report for FY 2019-20	Income Tax	15.01.2021
Quarterly statement of TCS for the quarter ending Dec 31, 2020	Income Tax	15.01.2021
Due Date for payment of Provident fund contribution for Dec 2020	Provident Fund	15.01.2021
Due Date for payment of Provident fund and ESI contribution for Dec 2020	ESI	15.01.2021
Filing of CMP-08 for quarter Oct to Dec 2020	GST	18.01.2021
Filing of GSTR-3B (for turnover more than 5 Cr.) for Dec 2020	GST	20.01.2021
Filing of GSTR-5A (OIDAR Service Provider) the month of Dec 2020.	GST	20.01.2021
Filing of GSTR-5 (Non-Resident Taxable Person) for the month of Dec 2020	GST	20.01.2021
Filing of GSTR-3B (for turnover up to 5 Crore) for Dec 2020 for State category I	GST	22.01.2021
Filing of GSTR-3B (for turnover up to 5 Crore) for Dec 2020 for State category II	GST	24.01.2021
Opting for Vivad Se Vishwas Scheme	Income Tax	31.01.2021
Quarterly statement of TDS for the quarter ending Dec 31, 2020	Income Tax	31.01.2021

State Category I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep

State Category II: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.