Compliance Calendar for the month of June 2021

Last Updated On: June 10, 2021, 11:17 p.m.
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COMPLIANCE CALENDAR FOR THE MONTH OF JUNE 2021

 

I. COMPLIANCES UNDER INCOME TAX

 

Due Date Form Applicable Period Who are required to file
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 -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 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 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- 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 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 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   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 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 GST ACT

Due Date Form Applicability period Who are required to file
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
 

 

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