HomeBUSINESSCompliance Calendar 2021 | All Essential Due Dates

Compliance Calendar 2021 | All Essential Due Dates

A compliance calendar is essential to keep track of all of one’s company’s important return filings such as Income Tax, GST, etc. and their due dates. This helps one with keeping ahead of their compliance due dates and avoid any penalties for late filing or incomplete or misinformation. This article lists the essential compliance calendar for 2021. More details to be updated in the upcoming months.

Compliance Calendar – January 2021

Due DateDescriptionSection/Form
07.01.2021Payment of wagesCode on Wages Act
07.01.2021Payment of TDS/TCS deducted /collected in December 2020.Challan No. ITNS-281
10.01.2021GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GSTGSTR 7
10.01.2021GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.GSTR 8
10.01.2021Filing ITR for AY 2020-2021 for non-audit cases. (extended due date)Form- 1 to 7
10.01.2021Self assessment tax for small and middle class taxpayers for tax liability up to 1 lakhForm- 1 to 7
11.01.2021Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly ReturnGSTR 1
13.01.2021For the quarter October to December 2020GSTR 1
13.01.2021Input Service DistributorsGSTR 6
15.01.2021Tax Audit Report and report in respect of international/specified domestic transaction for the FY 2019-20 (extended due date)Tax Audit Report
15.01.2021Quarterly TCS Return under Income TaxTCS Return
15.01.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.01.2021ESI paymentESI Challan
18.01.2021Taxpayers who have opted for composition schemeCMP-08
20.01.2021Non-Resident Taxpayers and ODIAR services providerGSTR 5 & 5A
20.01.2021The due date for GSTR-3B having an Annual Turnover of more than 5 CroresGSTR 3B
22.01.2021Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,  Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and  Nicobar Islands, LakshadweepGSTR 3B
24.01.2021Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of 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, DelhiGSTR 3B
30.01.2021Deposit of TDS on payment made for purchase of property in November.Form 26QB
31.01.2021 (Due date Extended to 15.02.2021ITR filling for AY 2020-2021 for audit cases. (extended due date)Form- 1 to 7
31.01.2021Payment of Tax under Vivad se Vishwas act, 2020 (extended due date)

Compliance Calendar – February 2021

Due DateDescriptionSection/Form
07.02.2021Payment of wagesCode on Wages Act
07.02.2021​Due date for deposit of Tax deducted/collected for the month of January, 2021. However, all the sum deducted/collected 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 ChallanTDS/TCS
10.02.2021The due date for filing GSTR 7 for the period January 2020 is 10th February.GSTR-7
10.02.2021The due date for furnishing GSTR 8 for the period January 2021 for registered e-commerce taxpayers in India who are liable to pay TCS should be deducted on or before deducted on or before 10th February.GSTR 8
11.02.2021The last date to file GSTR-1 form is February 11, 2021, for the taxpayers having an annual aggregate turnover above INR 1.5 crore or the ones who have opted for the monthly return filing.GSTR 1
13.02.2021Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th February.GSTR 6
14.02.2021“Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194-M in the month of December, 2020Section 194-IA, 194-IB & 194-M
15.02.2021Due date for filing of return of income for the assessment year 2020-21 if the assessee is :

(a) corporate-assessee
(b) non-corporate assessee (whose books of account are required to be audited)
(c) partner of a firm whose accounts are required to be audited
(d) required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended to February 15, 2021 vide Press Release, dated 30-12-2020.
Assessment Year 2020-21
15.02.2021Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2021 has been paid without the production of a challan​Form 24G
15.02.2021Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2020.​Quarterly TDS certificate
15.02.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.02.2021ESI paymentESI Challan
20.02.2021All the non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date of 20th February, for the month of January 2021.GSTR 5
20.02.2020All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th February, 2020, for the month of January 2021.GSTR 5A
20.02.2021Annual Turnover of more than INR 5cr in Previous FY – January 2021GSTR 3B
22.02.2021Annual Turnover of upto INR 5cr in Previous FY – January 2021 (Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)GSTR 3B
24.02.2021Annual Turnover of upto INR 5 Cr in Previous FY – January 2021 (Group B: 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)GSTR 3B
28.02.2021GSTR 9 is an annual return form for the regular taxpayer. The return filing for the FY 2019-20 should be submitted within the given date of February 28th, 2021.GSTR 9
28.02.2021GSTR 9C is an annual audit return form for the reconciliation statement. The return filing for the FY 2019-20 should be submitted within the given date of February 28th, 2021.GSTR 9C

Compliance Calendar – March 2021

Due DateDescriptionSection/Form
07.03.2021Payment of wagesCode on Wages Act
07.03.2021TDS Payment for FebTDS
11.03.2021GSTR 1 (Monthly) for FebGST
15.03.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.03.2021ESI paymentESI Challan
15.03.2021Last date of depositing the fourth instalment of advance tax (if liable to pay any) for FY 2020-21. It is also the due date for making payment of advance tax by those individuals who are covered under the presumptive taxation scheme under sections 44AD and 44ADA.Advance tax
20.03.2021GSTR 3B for Feb (>5Cr)GST
22.03.2021GSTR 3B for Feb (< 5Cr; Southern India *)GST
24.03.2021GSTR 3B for Feb (< 5Cr; Northern India *)GST
31.03.2021Last date of filing belated or revised return for FY 2019-20. Remember, once this deadline is missed then you will not be able to file ITR for FY2019-20, nor you be able to file revised ITR for FY 2019-20. You will be liable to pay late filing fee of Rs 10,000 for filing belated ITR.Income tax
31.03.2021Last date of linking PAN with Aadhaar. Non-linking of PAN with Aadhaar will lead to PAN becoming inoperative.PAN card/ Aadhaar
31.03.2021Extended last date of filing quarterly statement of TDS/TCS deposited for Q1 and Q2 for FY 2020-21.TDS/TCS
31.03.2021Last date of making payment under Vivad Se Vishwas Scheme without any additional levy.vivad Se Vishwas 

Compliance Calendar – April 2021

Due DateDescriptionSection/Form
07.04.2021Payment of wagesCode on Wages Act
07.04.2021Payment of TDS/TCS deducted /collected in March.TDS
15.04.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.04.2021ESI paymentESI Challan
30.04.2021All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.Form MSME
(outstanding payments to MSME’s)

Compliance Calendar – May 2021

Due DateDescriptionSection/Form
07.05.2021Payment of wagesCode on Wages Act
07.05.2021Payment of TDS/TCS deducted /collected in April.TDS
15.05.2021Quarterly filing of statement of TCS deposited for quarter ending March 31, 2021TCS
15.05.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.05.2021ESI paymentESI Challan
30.05.2021An 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.Form 11
(Annual returns of an LLP) 
31.05.2021Last date of filing quarterly statement of TDS deposited for the quarter ending March 31, 2020. It is also the due date for furnishing statement of financial transactions under section 285BA by financial institutions for FY 2020-21.TDS

Compliance Calendar – June 2021

Due DateDescriptionSection/Form
07.06.2021Payment of wagesCode on Wages Act
07.06.2021Payment of TDS/TCS deducted /collected in May.TDS
15.06.2021Due date of depositing the first installment of advance tax for FY 2021-22.Advance tax
15.06.2021Salaried and other taxpayers can start collecting TDS certificate, i.e., Form 16, Form 16A etc. Form 16 contains details of the total tax deducted, total salary income, allowances etc. paid by your employer to you for FY 2020-21. If your bank has deducted tax on your interest income, then it is required to issue Form 16A for FY 2020-21.TDS
15.06.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.06.2021ESI paymentESI Challan

Compliance Calendar – July 2021

Due DateDescriptionSection/Form
07.07.2021Payment of wagesCode on Wages Act
07.07.2021Payment of TDS/TCS deducted /collected in June.TDS
15.07.2021Last date to file quarterly statement of TCS deposited for the quarter ending June 30, 2021.TCS
15.07.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.07.2021ESI paymentESI Challan
30.07.2021Last date to issue TCS certificate for the quarter ending June 30, 2021.TCS
31.07.2021 Last date to file income tax return for those taxpayers whose accounts are not required to be audited, usually salaried taxpayers, senior citizens etc. for FY 2020-21. If the ITR is filed after this date, then an individual will have to pay a penalty of up to Rs 10,000. Do keep in mind that even with the penalty there is a time limit for filing of belated ITR. This is also the deadline for filing quarterly statement for TDS deposited for the quarter ending June 30, 2021.Income tax

Compliance Calendar – August 2021

Due DateDescriptionSection/Form
07.08.2021Payment of wagesCode on Wages Act
07.08.2021Payment of TDS/TCS deducted /collected in July.TDS
15.08.2021Last date for issuing quarterly TDS certificate for the tax deducted from payments other than salary (such as interest income etc.) for the quarter ending June 30, 2021.TDS
15.08.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.08.2021ESI paymentESI Challan

Compliance Calendar – September 2021

Due DateDescriptionSection/Form
07.09.2021Payment of wagesCode on Wages Act
07.09.2021Payment of TDS/TCS deducted /collected in August.TDS
15.09.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.09.2021ESI paymentESI Challan
15.09.2021Last date to deposit the second installment of advance tax for FY 2021-22.Advance tax
30.09.2021Last date for submitting audit report for FY 2020-21 for those taxpayers who have not undertaken international or specified domestic transactions.Income tax
30.09.2021Director KYC submission for DIN holders as on 31 March 2021. Every person who has a DIN allotted and the status of the DIN is  ‘Approved’.DIR-3 KYC

Compliance Calendar – October 2021

Due DateDescriptionSection/Form
07.10.2021Payment of wagesCode on Wages Act
07.10.2021Payment of TDS/TCS deducted /collected in September.TDS
14.10.2021To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor.Form ADT-1
(Appointment of auditor)
15.10.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.10.2021ESI paymentESI Challan
15.10.2021Last date for filing quarterly statement of TCS deposited for the quarter ending September 30, 2021.TCS
30.10.2021Last date of issuing quarterly TCS certificate for the quarter ending September 30, 2021.TCS
30.10.2021Last date of filing quarterly statement of TDS deposited for the quarter ending September 30, 2021.TDS
30.10.2021Last date of filing ITR for FY 2020-21 for assessees (not having an international or specified domestic transaction) whose accounts are required to be audited.Income tax
30.10.2021The 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.Form 8
(Financial Reports of an LLP)
30.10.2021To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC.Form AOC-4
(Filing of annual accounts)
31.10.2021
Last date for submitting audit report for FY 2020-21 for assessees having international or specified domestic transaction.
Income tax
31.10.2021All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises.Form MSME
(outstanding payments to MSME’s)

Compliance Calendar – November 2021

Due DateDescriptionSection/Form
07.11.2021Payment of wagesCode on Wages Act
07.11.2021Payment of TDS/TCS deducted /collected in October.TDS
15.11.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.11.2021ESI paymentESI Challan
15.11.2021Deadline to issue quarterly TDS certificate for the tax deducted on payments other than salaries for quarter ending September 30, 2021.TDS
29.11.2021To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company.MGT-7
(Filing of annual returns) 
30.11.2021Deadline to file ITR for FY 2020-21 by those taxpayers whose accounts are audited and have international or specified domestic transactions.Income tax

Compliance Calendar – December 2021

Due DateDescriptionSection/Form
07.12.2021Payment of wagesCode on Wages Act
07.12.2021Payment of TDS/TCS deducted /collected in November.TDS
15.12.2021E-payment of Provident FundElectronic Challan cum Return (ECR) (PF)
15.12.2021ESI paymentESI Challan
15.12.2021Last date to deposit the third installment of your advance tax (if liable) for FY 2021-22.Advance tax

Read more, Official State Holidays 2021 for India | States & Union Territories.

Join the LLA telegram group for frequent updates and documents.
Download the telegram group and search ‘Labour Law Advisor’ or follow the link – t.me/JoinLLA
It’s FREE!

Heena Siddique
Heena Siddique
Bibliophile. Turophile. Foodie. Tea enthusiast. Shopaholic. Sitcom addict. Movie buff.

Related Blogs

Financial Advisor

spot_img

Follow Us

163,762FansLike
467,897FollowersFollow
35,109FollowersFollow
4,089,574SubscribersSubscribe

Jagruk Investor

Jagruk Employees

Learn about the top ten hidden conditions of Health Insurance before you should buy one for yourself.

Don't Miss

Recent Comments