CA. Mohit Kumar
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 |
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: |
|
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: |
|
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.
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