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Studycafe Admin | Apr 30, 2021 | Views 2197057

Tax Compliance Calendar May 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.

GST Compliance Calendar May 2021

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

Reduced Rate of Interest for delay in filing GSTR 3B

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

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

Income Tax/TDS Compliance Calendar May 2021

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

MCA Compliance Calendar May 2021

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 Dates of Some Other Important Compliance

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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