Statutory Compliance Calendar February 2021

Last Updated On: Feb. 2, 2021, 9:16 a.m.
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STATUTORY COMPLIANCE CALENDAR FOR THE MONTH OF FEBRUARY 2021

 

 

S. No. Due Date Nature of Compliance Compliance Period Nature of Compliance in Detail
07-Feb-21 TCS/TDS Liability Deposit Jan-21 Due date of depositing TDS/ TCS liabilities for the previous month
2 07-Feb-21 Equalisation Levy Deposit Jan-21 Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services
3 10-Feb-21 GSTR-7 Jan-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 10-Feb-21 GSTR-8 Jan-21 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.
5 11-Feb-21 GSTR-1 Jan-21 GSTR 1 filing by the registered person with an aggregate turnover of more than 5 crores or who is not opting for QRMP Scheme having Turnover up to 5 crores.
6 13-Feb-21 GSTR -6 Jan-21 Due Date for filing return by Input Service Distributors
7 15-Feb-21 Provident Fund  Jan-21 Due Date for payment of Provident fund contribution for the previous month.
8 15-Feb-21 ESI Jan-21 Due Date for payment of ESI contribution for the previous month.

9

15-Feb-21 ITR FY 2019-20 TR in case of a Taxpayer required to get their accounts audited. (Extended Date)
10 15-Feb-21 ITR FY 2019-20 ITR in case of a Tax payer required to furnish report in respect of international/specified domestic transactions. (Extended Date
11 15-Feb-21 AOC- 4 FY 2019-20 Filing of Financial Statements by Corporates with Registrar of Companies (ROC). (Extended Date)
12 15-Feb-21 Quarterly TDS Certificate Quarter 3 (FY 2020-21) Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the previous quarter.
13 20-Feb-21 GSTR -5 Jan-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 20-Feb-21 GSTR -5A Jan-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month
15 20-Feb-21 GSTR - 3B Jan-21 Due date for GSTR-3B having Annual Turnover of more than 5 Crores
16 22-Feb-21 GSTR - 3B Jan-21 Not Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State 1 Group (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)
17 24-Feb-21 GSTR - 3B Jan-21 Not Opting for QRMP Scheme- Due Date for filling GSTR - 3B with Annual Turnover up to 5 Crore in State 2 Group (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)
18 25-Feb-21 GST PMT 06 Jan-21 A 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.
19 28-Feb-21 GSTR - 9 FY 2019-20 GST Annual Return to be filed by Regular Taxpayers filing GSTR 1, GSTR 2, and GSTR 3. (Extended Date)
20 28-Feb-21 GSTR - 9C FY 2019-20 GST Audit i.e. Reconciliation Statement between Annual Return and Audited Financial Statements. (Extended Date)

 

 

 

 

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