Compliance Calendar for the month of June 2021

CA. Mohit Kumar , Last updated: 07 June 2021
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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
07^th 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
14^th June, 2021	Form -16B/16C/16D	April, 2021	TDS certificate for which TDS deduction u/s 194IA/194IB and IM
15^th 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
15^th 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
30^th 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
30^th 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
30^th June, 2021	Form -24G	May, 2021	The TDS/TCS Book Adjustment Statement for the month of May 2021
30^th June, 2021	Form -24Q/26Q/27EQ	January-March,2021	Quarterly TDS Return filers
30^th 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
30^th 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,
30^th 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
30^th 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
30^th 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
30^th 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
30^th 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
30^th 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
30^th 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
30^th 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

15^th June, 2021	ESI Challan	April, 2021	ESI contribution for the month of April, 2021
15^th June, 2021	ECR	May, 2021	Due dates of Payment of EPF contribution
25^th 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

30^th June, 2021

Form DPT-3

F.Y. 2020-21

Companies having outstanding loans

IV. Compliance under GST Act

04^th 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
09^th June, 2021	GST PMT 06	April, 2021	Taxpayer who is opting for QRMP Scheme and liable to deposit Tax
10^th June, 2021	GSTR-7	May, 2021	TDS return under GST
10^th June, 2021	GSTR-8	May, 2021	TCS return under GST ( To be filed by E-Commerce Operator)
13^th June, 2021	GSTR-6	May, 2021	Input Service Distributor
17^th 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%
19^th 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
20^th 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
20^th June, 2021	GSTR-5	May, 2021	Non-Resident Taxable Person
20^th June, 2021	GSTR-5A	May, 2021	OIDAR
21^th 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)
23^th 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)
26^th 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
28^th June, 2021	GST-IFF	May, 2021	QRMP scheme return filer
30^th 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.