Compliance Calendar for the month of January

Last Updated On: Jan. 1, 2021, 11:06 p.m.
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COMPLIANCE CALENDAR FOR THE MONTH OF JANUARY

The Month of January, 2021 is very significant with regards to the statutory due dates for ROC filing, GST return filings and Income tax filing falling in this month. Tax Compliance and Statutory Compliance calendar for the month of January 2021 helps every registered business and professional to be ready for compliance well in advance.

 

Here, we have prepared a Compliance Calendar in three parts, Compliance Calendar for GST Return due dates of January 2021, Compliance Calendar for Income Tax Return due dates for the month of January, 2021 and ROC Compliance Calendar for the month of January, 2021.

 

Due Dates are crucial for every taxpayer including businesses to file the GST returns, IT returns and prescribed ROC forms under the respective laws to avoid incurring any interest or late fee.

Important due dates for the GST Returns in the Month of January 2021

Due date Form to be filed Period Who should file?
10.01.2021 GSTR 7 December 2020 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST
10.01.2021 GSTR 8 December 2020 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
11.01.2021 GSTR 1 December 2020 Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
13.01.2021 GSTR 1 October to December 2020 For the quarter October to December 2020
13.01.2021 GSTR 6 December 2020 Input Service Distributors
18.01.2021 CMP-08 October to December 2020 Taxpayers who have opted for composition scheme
20.12.2020 GSTR 5 & 5A December 2020 Non-Resident Taxpayers and ODIAR services provider
20.01.2021 GSTR 3B December 2020 The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
22.01.2021 GSTR 3B December 2020 Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,  Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and  Nicobar Islands, Lakshadweep
24.01.2021 GSTR 3B December 2020 Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of Himachal Pradesh, Punjab, Uttarakhand, Haryana,  Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal,  Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

 

 

Important due dates for the Income Tax Compliance / PF / ESI in the Month of January 2021

 

07.01.2021 Challan No. ITNS-281 December 2020 Payment of TDS/TCS deducted /collected in December 2020.
10.01.2021 Form- 1 to 7 FY 2019-20 Filing ITR for AY 2020-2021 for non-audit cases. (extended due date)
10.01.2021 Form- 1 to 7 FY 2019-20 Self assessment tax for small and middle class taxpayers for tax liability up to 1 lakh
15.01.2021 Tax Audit Report FY 2019-20 Tax Audit Report and report in respect of international/specified domestic transaction for the FY 2019-20 (extended due date)
15.01.2021 TCS Return Quarterly Quarterly TCS Return under Income Tax
15.01.2021 Electronic Challan cum Return (ECR) (PF) December 2020 E-payment of Provident Fund
15.01.2021 ESI Challan December 2020 ESI payment
30.01.2021 Form 26QB December 2020 Deposit of TDS on payment made for purchase of property in November.
31.01.2021 (Due date Extended to 15.02.2021) Form- 1 to 7 FY 2019-20 ITR filling for AY 2020-2021 for audit cases. (extended due date)
31.01.2021     Payment of Tax under Vivad se Vishwas act, 2020 (extended due date)

 

 

 

 

 

 

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