Compliance calender of April Month 2021
Compliance Calendar of Income Tax for April 2021:
|
Serial Number |
Income
Tax |
Due Date |
|
1. |
Due date for deposit of Tax deducted by an office
of the government for the month of March, 2021. However, all sum deducted by
an office of the government shall be paid to the credit of the Central
Government on the same day where tax is paid without production of an
Income-tax Challan |
7 April 2021 |
|
2. |
Due date for issue of TDS Certificate for tax
deducted under section 194-IA in the month of February, 2021 |
14 April 2021 |
|
3. |
Due date for issue of TDS Certificate for tax
deducted under Section 194-IB in the month of February, 2021 |
14 April 2021 |
|
4. |
Due date for issue of TDS Certificate for tax
deducted under Section 194M in the month of February, 2021 |
14 April 2021 |
|
5. |
Quarterly statement in respect of foreign
remittances (to be furnished by authorized dealers) in Form No. 15CC for
quarter ending March, 2021 |
15 April 2021 |
|
6. |
Due date for furnishing statement in Form no. 3BB
by a stock exchange in respect of transactions in which client codes been
modified after registering in the system for the month of March, 2021 |
15 April 2021 |
|
7. |
Due date for furnishing of Form 24G by an office
of the Government where TDS/TCS for the month of March, 2021 has been paid
without the production of a challan |
30 April 2021 |
|
8. |
Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IA in the month of March, 2021 |
30 April 2021 |
|
9. |
Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194-IB in the month of March, 2021 |
30 April 2021 |
|
10. |
Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194M in the month of March, 2021 |
30 April 2021 |
|
11. |
Due date for deposit of Tax deducted by an
assessee other than an office of the Government for the month of March, 2021 |
30 April 2021 |
|
12. |
Due date for e-filing of a declaration in Form No.
61 containing particulars of Form No. 60 received during the period October
1, 2020 to March 31, 2021 |
30 April 2021
|
GST Compliance Calendar –
April 2021
|
Date^ |
Return |
Period |
Details |
|
10
April 2021 |
GSTR-7 |
March 2021 |
Summary
of Tax Deducted at Source (TDS) and deposited under GST laws |
|
GSTR-8 |
March
2021 |
Summary
of Tax Collected at Source (TCS) and deposited by e-commerce operators under
GST laws |
|
|
11
April 2021 |
GSTR-1 |
March
2021 |
Summary
of outward supplies for Taxpayers having annual aggregate turnover above INR
5 crores (Monthly filing) |
|
13 April 2021 |
GSTR-1 |
January + February +
March 2021 |
Summary
of outward supplies for Taxpayers who have opted for Quarterly Return Monthly
Payment (QRMP) Scheme Upto 5 Crore |
|
GSTR-6 |
March
2021 |
Summary
of details of ITC received and distributed by Input Service Distributors
(ISD) |
|
|
14
April 2021 |
GSTR-2B |
March
2021 |
Auto-drafted
ITC statement available for download |
|
20
April 2021 |
GSTR-3B |
March
2021 |
Summary
of outward supplies, ITC claimed, and net tax payable for taxpayers having
turnover above INR 5 crores |
|
GSTR-5 |
Summary
of outward taxable supplies & tax payable by a non-resident taxable
person |
||
|
GSTR-5A |
Summary
of outward taxable supplies and tax payable by OIDAR |
||
|
22
April 2021 |
GSTR-3B |
January
+ February + March 2021 |
Summary
of outward supplies, ITC claimed, and net tax payable for taxpayers who have
opted for Quarterly Return Monthly Payment (QRMP) Scheme.* |
|
24
April 2021 |
GSTR-3B |
January
+ February + March 2021 |
Summary
of outward supplies, ITC claimed, and net tax payable for taxpayers who have
opted for Quarterly Return Monthly Payment (QRMP) Scheme.** |
Other
important dates:
- Taxpayers having a turnover of
more than INR 50 crores have to implement e-Invoicing mandatorily from 1
April 2021.
- Taxpayers
having a turnover of more than INR 5 crores have to include a 6 digit HSN
code in all their tax invoices (B2B & B2C) from 1 April 2021. For
Taxpayers having a turnover of less than INR 5 crores, 4 digit HSN code is
mandatory for all B2B tax invoices.
^The due dates are
subject to changes as and when notified by the Government.
*Applicable
to: Chhattisgarh,
Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli,
Puducherry, Andaman and Nicobar Island, Lakshadweep.
**Applicable
to: 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.
HSN Code (Harmonized System of Nomenclature)
Taxpayers to mandatorily declare HSN codes in
GST Tax Invoices from 1st April, 2021.
The Taxpayers whose aggregate Turnover is up
to Rs. 5 crores in the preceding Financial Year HSN code of 4 digits is
mandatory for all the B2B tax invoices and optional for B2C tax invoices on the
supplies of Goods and Services.
The Taxpayers whose aggregate Turnover
is more than Rs. 5 crores in the preceding Financial Year HSN code of 6 digits
is mandatory for both B2B and B2C tax invoices on the supplies of Goods
and Services.
Compliance under Other Statutory
|
Date^ |
Return/Form/Compliance |
Details |
|
15.04.2021 |
ECR |
Provident
Fund |
|
ESI
Challan |
ESIC |
|
|
1 |
·
Companies Act 2021
|
Name
of E-form |
Purpose
of E-form |
Due
date of Filing |
|
Form
ADT-1 |
Appointment
of Auditor |
15
days from the conclusion of AGM |
|
Form
AOC-4 and Form AOC-4 CFS (in case of consolidated financial statements) |
Filing
of Annual Accounts |
30
days from the conclusion of the AGM (In case of OPC within 180 days from the
close of the financial year) |
|
Filing
of Annual Return |
60
days from the conclusion of AGM |
|
|
Form
CRA-4 |
Filing
of Cost Audit Report |
30
days from the receipt of Cost Audit Report |
|
Form
MGT-14 |
Filing
of resolutions with MCA regarding Board Report and Annual Accounts |
30
days from the date of financial statements and Board Report by Board of
Directors |
|
MSME
Form 1 |
Half
yearly return with the registrar in respect of outstanding payments to Micro
or Small Enterprise. |
For
reporting dues to MSME exceeding 45 days, if any on half yearly basis 31st
October 2021 (April to September 2021 |
|
DIR
-3 KYC |
*DIN
KYC through DIR 3 KYC Form is an Annual Exercise. Last date for filing
DIR-3 KYC for Financial year 2020-21 |
30
September 2021 |
|
Form
11 |
An
annual statement for submitting details of the business of the LLP and its
partners. All registered LLPs should file the form within 60 days from close
of the end of the financial year. |
30
May 2021 |
|
Form
8 |
The
form should be filed annually with the ROC. It is also known as the statement
of accounts and solvency. Every LLP should submit the data of its profit or
loss and balance sheet. |
30
October 2021 |
Novation Knowledge Solutions Private Limited
novationknowledgesolutions@gmail.com
Naveen Sharma
Director
8107903971
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