Compliance Calendar for the month of January- GST, Income Tax Returns ,ROC Filing
COMPLIANCE CALENDAR FOR THE MONTH OF JANUARY 2021
In this article, we have covered all three parts of compliances. 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.
Important due dates for the Income Tax Compliance / PF / ESI in the Month of January 2021:
| Due date | Form to be filed | Period | Who should file? |
|
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 the purchase of property in November. |
|
31.01.2021 (Due date Extended to 15.02.2021 |
Form- 1 to 7 |
FY 2019-20 |
ITR filing 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) |
Important due dates for the ROC Compliance in the Month of January 2021:
| Due date | Form to be filed | Period | Who should file? |
| 14.01.2021 | ADT 1 | – | If the AGM held on 31.12.2020 |
| 29.01.2021 | AOC 4 | – | If the AGM held on 31.12.2020 |
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 |
11.01.2021 |
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 of 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 the 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 |
A taxpayer having turnover up to ₹5 crores in the 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 the Nicobar Islands, Lakshadweep |
|
24.01.2021 |
GSTR 3B |
December 2020 |
A taxpayer having turnover up to ₹5 crores in a 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 |