Tax Compliance Calendar May 2021 as updated by latest notifications

CA Jatin Harjai | May 4, 2021 | Views 1293627

Tax Compliance Calendar May 2021 as updated by latest notifications

Tax Compliance Calendar May 2021 as updated by latest notifications

“The Tax Trend”

Due Dates At a Glance

Form Reference Period Due Date
TDS/ TCS Payment
(Income Tax)
April, 2021 07.05.2021
GSTR – 7
(TDS Return)
April, 2021 10.05.2021
GSTR – 8
(TCS Return)
April, 2021 10.05.2021
GSTR – 6
(ISD)
April, 2021 13.05.2021
PF/ ESIC Payment April, 2021 15.05.2021
TCS Statement
(Income Tax)
Jan – Mar, 2021 15.05.2021
GSTR – 3B
(Other Than QRMP)
April, 2021 20.05.2021
GSTR – 5/ 5A April, 2021 20.05.2021
PMT – 06
(GST payment for QRMP)
April, 2021 25.05.2021
PF Return April, 2021 25.05.2021
GSTR – 1
(Monthly)
April, 2021 26.05.2021
IFF
(QRMP)
April, 2021 28.05.2021
Form – 24Q/ 26Q Jan – Mar, 2021 31.05.2021
Belated/ Revised ITR F/Y 2019-20 31.05.2021
GSTR – 04
(Composition Scheme)
F/Y 2020-21 31.05.2021
ITC – 04 Jan – Mar, 2021 31.05.2021

Reduced Rate of Interest for delay in filing GSTR 3B for taxpayers as per Aggregate Turnover of preceding F/Y.

Notification No. 08/2021 – Central Tax

Aggregate Turnover Tax Period NIL Interest 9% Interest 18% Interest
More Than INR 5 Crores March, 2021 NA From 21.04.2021 To 05.05.2021 From 06.05.2021 Till Filing of Return
April, 2021 NA From 21.05.2021 To 04.06.2021 From 05.06.2021 Till Filing of Return
Up To INR 5 Crores (Who Opted Monthly Filing of Returns) March, 2021 From 21.04.2021 To 05.05.2021 From 06.05.2021 To 20.05.2021 From 21.05.2021 Till Filing of Return
April, 2021 From 21.05.2021 To 04.06.2021 From 05.06.2021 To 19.06.2021 From 20.06.2021 Till Filing of Return
Up To INR 5 Crores (QRMP) Madhya Pradesh, Gujarat, Maharashtra, Kerala, etc. March, 2021 From 23.04.2021 To 07.05.2021 From 08.05.2021 To 22.05.2021 From 23.05.2021 Till Filing of Return
April, 2021 From 26.05.2021 To 09.06.2021 From 09.06.2021 To 23.06.2021 From 24.06.2021 Till Payment of tax
Up To INR 5 Crores (QRMP) Punjab, Haryana, Delhi, Rajasthan, U.P, Assam etc. March, 2021 From 25.04.2021 To 09.05.2021 From 10.05.2021 To 24.05.2021 From 25.05.2021 Till Filing of Return
April, 2021 From 26.05.2021 To 09.06.2021 From 09.06.2021 To 23.06.2021 From 24.06.2021 Till Payment of tax
CMP – 08 Jan – Mar, 2021 From 19.04.2021 To 03.05.2021 From 04.05.2021 To 18.05.2021 From 19.05.2021 Till Filing of CMP-08

Waiver of late fees for delay in filing GSTR 3B for taxpayers as per Aggregare Turnover of preceding F/Y.

Notification No. 09/2021 – Central Tax

Aggregate Turnover Tax Period No Late Fees Applicable Late Fees
More Than INR 5 Crores March, 2021 Till 05.05.2021 From 06.05.2021 Till Filing Of Return
April, 2021 Till 04.06.2021 From 05.06.2021 Till Filing Of Return
Up To INR 5 Crores (Who Opted Monthly Filing of Returns) March, 2021 Till 20.05.2021 From 21.05.2021 Till Filing Of Return
April, 2021 Till 04.06.2021 From 05.06.2021 Till Filing Of Return
Up To INR 5 Crores (QRMP) Madhya Pradesh, Gujarat, Maharashtra, Kerala, etc. Jan – Mar, 2021 Till 22.05.2021 From 23.05.2021 Till Filing Of Return
Up To INR 5 Crores (QRMP) Punjab, Haryana, Delhi, Rajasthan, U.P, Assam etc. Jan – Mar, 2021 Till 24.05.2021 From 25.05.2021 Till Filing Of Return

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