Deepak Gupta | Apr 30, 2021 |
Tax Compliance Calendar May 2021
Here is the Tax Compliance Calendar for May 2021. May is the Second month for FY 2021-22. The Article contains due dates for GST, Income Tax, ROC Compliances.
| Forms to be filed | Taxpayer Type | Period | Due Date | Extension |
| GSTR-7 | Taxpayer who is required to deduct TDS as per GST Act | Apr-21 | 10-05-2021 | 31-05-2021 |
| GSTR-8 | Taxpayer who is required to collect TCS as per GST Act | Apr-21 | 10-05-2021 | 31-05-2021 |
| GSTR-1 | Normal Registered Taxpayer who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme | Apr-21 | 11-05-2021 | 26-05-2021 |
| GSTR-6 | A taxpayer having registration of Input Service Distributor (ISD) | Apr-21 | 13-05-2021 | 31-05-2021 |
| (Invoice Furnishing Facility) IFF | Registered Taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme | Apr-21 | 13-05-2021 | 28-05-2021 |
| GSTR-5 | Non-Resident Taxpayer | Apr-21 | 20-05-2021 | 31-05-2021 |
| GSTR-4 | Composition Tax Payer | FY 2020-21 | 30-04-2021 | 31-05-2021 |
Please note that the due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 31st May, 2021
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 |
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 |
| Due Date | Forms to be filed | Taxpayer Type | Period |
| 07-05-2021 | TDS/TCS Challan | A taxpayer who is required to deduct TDS or collect TCS | Apr-21 |
| 15-05-2021 | Form 27EQ | The due date for filing TCS Return | Jan-21 to Mar-21 |
| 30-05-2021 | Form 27D | Due Date for issuing TCS Certificate | Jan-21 to Mar-21 |
| Original Date 31-05-2021 [Extended to 30.06.2021] | Form 24Q for salary, 26Q for payments other than salary & 27Q for Payments to Non-Residents or Foreign company | The due date for filing TDS Return | Jan-21 to Mar-21 |
| Original Date 31-05-2021 [Extended to 30.06.2021] | Form 61A | The due date for filing Statement of Financial Transactions (SFT) | FY 2020-21 |
| Due Date | Forms to be filed | Compliance Applicability | Period |
| Original Date 31-05-2021 [Extended to 31.07.2021] | PAS-06 | Unlisted Public Companies | Reconciliation of Share Capital [Oct-20 to Mar-21] |
| Original Date 30-05-2021 [Extended to 31.07.2021] | LLP Form-11 | LLP | FY 2020-21 |
| Due Date | Forms to be filed | Taxpayer Type | Period |
| 15-05-2021 | Electronic Challan & Return (ECR) for EPF | An employer who is required to make a contribution to the Provident fund | Apr-21 |
| Original Date 15-05-2021 [Extended to 15.06.2021] | ESI Challan | An employer who is required to make ESI Payment | Apr-21 |
Disclaimer: The List is inclusive, not exhaustive
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