Tax Compliance Calendar June 2021

Tax Compliance Calendar June 2021 Here is the Tax Compliance Calendar for June 2021. The Article contains due dates for GST, Income Tax, ROC Compliances, and some other corporate law compliances. Note: This Calendar is updated as on 31st May 2021. The Due Dates if extended are subject to change.

GST Tax Compliance Calendar

Due Date	Forms to be filed	Taxpayer Type	Period
30-06-2021	GSTR-7	Taxpayer who is required to deduct TDS as per GST Act	May-21
30-06-2021	GSTR-8	Taxpayer who is required to collect TCS as per GST Act	May-21
30-06-2021	GSTR-6	A taxpayer having registration of Input Service Distributor (ISD)	May-21
30-06-2021	GSTR-5	Non-Resident Taxpayer	May-21
30-06-2021	GSTR-5A	OIDAR	May-21

GSTR-3B, GSTR-1 & PMT-06 Due Dates

Monthly Filing for Turnover upto 5 Crore

For Taxpayers who have not Opted for QRMP

Period	Mar-21	Apr-21	May-21
GSTR-1	11-04-2021	26-05-2021	26-06-2021
GSTR-3B	20-04-2021	20-05-2021	20-06-2021
No Late Fees	19-06-2021	04-07-2021	20-07-2021
Interest @ 0%	05-05-2021	04-06-2021	05-07-2021
Interest @ 9%	19-06-2021	04-07-2021	20-07-2021
Interest @ 18%	After 19-06-2021	After 04-07-2021	After 20-07-2021

For Taxpayers who have Opted for QRMP

Period	Jan-21 to Mar-21	Apr-21	May-21
IFF	NA	28-05-2021	28-06-2021
PMT-06	NA	25-05-2021	25-06-2021
GSTR-3B - Category 1	22-04-2021	NA	NA
GSTR-3B - Category 2	24-04-2021	NA	NA
GSTR-1	13-04-2021	NA	NA
No Late Fees for GSTR-3B [C1]	21-06-2021	NA	NA
No Late Fees for GSTR-3B [C2]	23-06-2021	NA	NA
Interest @ 0% [C1]	07-05-2021	09-06-2021	10-07-2021
Interest @ 0% [C2]	09-05-2021
Interest @ 9% [C1]	21-06-2021	09-07-2021	25-07-2021
Interest @ 9% [C2]	23-06-2021
Interest @ 18% [C1]	After 21-06-2021	After 09-07-2021	After 25-07-2021
Interest @ 18% [C2]	After 23-06-2021

[caption id="attachment_98734" align="aligncenter" width="800"] Updated GST Return Due Dates as announced in GST Council Meeting[/caption]

Monthly Filing for Turnover More than 5 Crore

Period	Mar-21	Apr-21	May-21
GSTR-1	11-04-2021	26-05-2021	26-06-2021
GSTR-3B	20-04-2021	20-05-2021	20-06-2021
No Late Fees for GSTR-3B	05-05-2021	04-06-2021	05-07-2021
Interest @ 9%	05-05-2021	04-06-2021	05-07-2021
Interest @ 18%	After 05-05-2021	After 04-06-2021	After 05-07-2021

Composition Dealers

Period	Jan-21 to Mar-21	FY 2020-21
CMP-08	18-Apr-21	NA
Interest @ 0%	03-05-2021	NA
Interest @ 9%	17-06-2021	NA
Interest @ 18%	After 17-06-2021	NA
GSTR-4	NA	31-07-2021

Income Tax Compliance Calendar

Due Date	Forms to be filed/Downloaded	Taxpayer Type	Period
07-06-2021	TDS/TCS Challan	A taxpayer who is required to deduct TDS or collect TCS	May-21
Original: 15-06-2021 Extended: 30-06-2021	Form 24G	An office of the Government where TDS/TCS has been paid without the production of a challan	May-21
Original: 15-06-2021 Extended: 15-07-2021	Form 16	An employer who has deducted TDS on Salary	FY 2020-21
15-06-2021	Form 16A	A taxpayer who has deducted TDS other than Salary	Jan-21 to Mar-21
15-06-2021		A taxpayer who are required to pay Advance Tax	The first instalment of advance tax for the assessment year 2022-23
30-06-2021	Linking Aadhaar number with PAN
30-06-2021	Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge
30-06-2021	TDS Return	A taxpayer who are required to deduct TDS	Jan-21 to Mar-21
30-06-2021	Statement of financial transaction	A taxpayer who are required to File Form 61A	FY 2020-21

MCA Compliance Calendar June 2021

Due Date	Forms to be filed	Compliance Applicability	Period
30-06-2021	DPT-03	Company Required to file Annual Return for Deposit & Exempted Deposit	FY 2020-21

Due Dates of Some Other Important Compliance

Due Date	Forms to be filed	Taxpayer Type	Period
15-06-2021	Electronic Challan & Return (ECR) for EPF	An employer who is required to make a contribution to the Provident fund	May-21
15-06-2021	ESI Challan	An employer who is required to make ESI Payment	May-21

Disclaimer: The List is inclusive, not exhaustive