Due Date Compliance Calendar March 2021

1. Due dates for Compliances under GST

• 31-03-2021- GSTR 9 - Annual Return for FY 19-20 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return
• 31-03-2021- GSTR-9C - Reconciliation Statement between Annual Return and Audited Financial Statements - FY 19-20 by registered persons whose Annual Turnover is above Rs. 5 Cores. For Annual turnover in excess of Rs. 2 crore but less than 5 crore, it is optional.

GSTR-3B - Monthly GST Return

GSTR-1

• 25-03-2021- GST PMT 06 -Taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter.

• 20-03-2021- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for FEB month

• 20-03-2021- Due date for filing GSTR-5A (to be filed by the OIDAR) for FEB month

• 13-03-2021- Due date for filing GSTR-6 (to be filed by Input Service Distributor for FEB month.

• 10-03-2021- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for FEB 2021

• 10-03-2021- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for FEB month.

• 31-03-2021- CMP-02 - Due date for opting for composition scheme for the year 2021-22

• 31-03-2021- LUT - Due date for LUT for the year 2021-22

2. Due dates for Compliance under Income tax

• 31-03-2021 - Due date for Belated and Revised Income Tax Filing for AY 2020-21

Income Tax Payers who had not filed ITR for FY 201-20 or want to revise their Return

• 31-03-2021 - Quarterly statements of TDS/TCS deposited for Q1 & Q2 of FY 2020-21
• 15-03-2021 - Advance tax 4th Installment for FY 2020-21
• 07-03-2021 - Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of FEB 2021
• ​17-03-2021- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o JAN 2021
• 17-03-2021- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JAN 2021
• 02-03-2021- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of JAN
• 30-03-2021- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M in the month of FEB
• 17-03-2021 -Due date for issue of TDS Certificate for tax deducted under section 194M in the month of JAN 2021
• 31-03-2021- extension under VSVS for filing declaration
• 31-03-2021- Investment / for deduction u/s 80C/ 80G & 80-D

3. Due dates Compliances under ESI, PF Acts

• 15-03-2021- ESIC Payment for m/o FEB 2021
• 15-03-2021- PF Payment for m/o FEB 2021
• 25-03-2021- PF return filling for m/o FEB 2021

4. Due dates under Other Acts

• 31-03-2021- Last date for Linking Aadhaar with PAN
• 31-03-2021- Updation of GST Registration in Udaym
• 31-03-2021- Conversion of Earlier Udyog Aadhaar to Udaym