GST Course

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More


This Article contains compliance requirements under various Statutory Acts for which the due date falls in the month of June 2021. The due dates are very crucial for compliances of the statutory provision under various acts in order to avoid penalty, interest or late fee

I. Compliances under Income Tax Act

Due Date

Applicable Form

Applicable Period

Who are required to be filed

07th June, 2021

Challan No. ITNS-281

 

May , 2021

Payment of TDS/TCS by an assessees who have tax deducted/ collected at source for the month of May , 2021

14th June, 2021

Form -16B/16C/16D

April, 2021

TDS certificate for which TDS deduction u/s 194IA/194IB and IM

15th June, 2021

Form 3BB

May, 2021

monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system

15th June, 2021

Form -16A

January-March,2021

TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2021

30th June, 2021

Form – 61A

F.Y. 2020-21

The Statement of Financial Transactions(SFT) for the Financial Year 2020- 21, required to be furnished under Rule 114E of the Income-tax Rules, 1962

30th June, 2021

Form – 61B

F.Y. 2020-21

The Statement of Reportable Account for the calendar year 2020, required to be furnished under Rule 114G of the Rules

30th June, 2021

Form -24G

May, 2021

The TDS/TCS Book Adjustment Statement for the month of May 2021

30th June, 2021

Form -24Q/26Q/27EQ

January-March,2021

Quarterly TDS Return filers

30th June, 2021

Return of Tax Deduction

F.Y. 2020-21

The Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the Financial Year 2020-21, required to be filed under Rule 33 of the Rules, may be

30th June, 2021

Form -64D

F.Y. 2020-21

The Statement of Income paid or credited by an investment fund to its unit holder required to be furnished under Rule 12CB of the Rules,

30th June, 2021

Form- 4 (VSV)

As per filed form-1 &2 availing benefits under the VSV scheme for the relevant assessment year

Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional Charges

30th June, 2021

Online through Income tax website by logging credentials thereafter visiting the under linking “Aadhaar section”

-

Due date for linking of Aadhaar number with PAN

30th June, 2021

Form- 26QB/26QC/26QD -

May, 2021

Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of May, 2021

30th June, 2021

-

Cases where on account of various extension notifications, the due date is getting expired on 31-03-2021

Passing of order for assessment or reassessment by AO

30th June, 2021

-

Cases where on account of various extension notifications, the due date is getting expired on 31-03-2021.

Issuance of notice under section 148 for reopening the assessment where income has escaped assessment

30th June, 2021

-

(The extension has been given in those cases where the due date falls between 20-03-2020 to 31-03-2021

Passing of order consequent to direction of DRP

30th June, 2021

 

(The extension has been given in those cases where the due date falls between 20-03-2020 to 31-03-2021)

Sending intimation of processing of Equalization Levy

30th June, 2021

 

(The extension has been given in those cases where the due date falls between 20-03-2020 to 29-06-2021)

Imposition of penalty

Under Chapter-XXI of IT Act

Compliance Calendar for the month of June 2021

II. Compliances under ESI, PF and other Labour Laws

15th June, 2021

ESI Challan

April, 2021

ESI contribution for the month of April, 2021

15th June, 2021

ECR

May, 2021

Due dates of Payment of EPF contribution

25th June, 2021

Form-5/12A/10

May, 2021

Filling of PF return

Within 15 Days of commencement/ completion of contract work

Form VI-B

Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer

Contract Labour (Regulation & Abolition) Act, 1970

Within 15 Days of commencement/ completion of contract work

Form VI-A

Notice of commencement/ completion of contract work by the Contractor within 15 days

Contract Labour (Regulation & Abolition) Act, 1970

Within 30 Days of applicability of the Act & any change

Form A or B

Notice of applicability of the Act & any change

Payment of Gratuity Rule

III. Compliance under Companies Act

30th June, 2021

Form DPT-3

F.Y. 2020-21

Companies having outstanding loans

IV. Compliance under GST Act

04th June, 2021

GSTR-3B

April, 2021

Extended Due Date for filling GSTR – 3B return for the month of April, 2021 without interest for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during previous year
b. Aggregate turnover of less then INR 5 Crores for registered person opted for monthly return

09th June, 2021

GST PMT 06

April, 2021

Taxpayer who is opting for QRMP Scheme and liable to deposit Tax

10th June, 2021

GSTR-7

May, 2021

TDS return under GST

10th June, 2021

GSTR-8

May, 2021

TCS return under GST ( To be filed by E-Commerce Operator)

13th June, 2021

GSTR-6

May, 2021

Input Service Distributor

17th June, 2021

CMP-08

January-March,2021

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

March, 2021

Extended Due Date for filling GSTR – 3B return for the month of March, 2021 with interest @9% for the taxpayer with:
a. Aggregate turnover exceeding INR 5 crores during previous year
b. Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return not opted QRMP

20th June, 2021

GSTR-3B

May, 2021

Due Date for filling GSTR – 3B return for the previous month without interest for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year

20th June, 2021

GSTR-5

May, 2021

Non-Resident Taxable Person

20th June, 2021

GSTR-5A

May, 2021

OIDAR

21th June, 2021

GSTR-3B

January-March,2021

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 (as per state category)

23th June, 2021

GSTR-3B

January-March,2021

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 (as per state category)

26th June, 2021

GSTR-1

May, 2021

For Taxpayer who is not opting for QRMP Scheme turnover upto 5 Crore and monthly regular taxpayer exceeds turnover Rs. 5 crore

28th June, 2021

GST-IFF

May, 2021

QRMP scheme return filer

30th June, 2021

ITC-04

January-March,2021

Job work return

 

Every care has been taken in the preparation of this article to ensure its accuracy. The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc. before acting on the basis of the above write up.

 

Tags :



Category Corporate Law, Other Articles by - CA. Mohit Kumar 



Comments


update