Due Date Calendar for June’2021

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A) Due dates for Compliance under Income Tax

  • 7 June 2021 – Due date for deposit of Tax deducted/collected for the month of May, 2021. However, all 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 Challan
  • 14 June 2021 – Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2021
  • 14 June 2021 – Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of April, 2021
  • 14 June 2021 – Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of April, 2021
  • 15 June 2021 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2021 has been paid without the production of a challanThe due date for furnishing of Form 24G for month of May, 2021 has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 15 June 2021 – Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2021
  • 15 June 2021 – First instalment of advance tax for the assessment year 2022-23
  • 15 June 2021 – Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2020-21The due date for issue of certificate of TDS in respect tax deducted from the salary paid during the Financial Year 2020-21 has been extended from June 15, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 15 June 2021 – Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2021
  • 15 June 2021 – Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the Previous year 2020-21The due date for furnishing of statement in Form no. 64D has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 29 June 2021 – Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2020-21
  • 30 June 2021 – Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2021
  • 30 June 2021 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of May, 2021
  • 30 June 2021 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in the month of May, 2021
  • 30 June 2021 – Return in respect of securities transaction tax for the financial year 2020-21
  • 30 June 2021 – Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2021
  • 30 June 2021 – Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2020-21The due date for furnishing of statement in Form no. 64C has been extended from June 30, 2021 to July 15, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2021
  • 30 June 2021 – Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2020-21. This statement is required to be furnished to the unit holders in form No. 64B
  • 30 June 2021 – Due date for linking of Aadhaar number with PAN. The due date for linking Aadhaar number with PAN has been extended from March 31, 2021 to June 30, 2021 vide Notification S.O. 1432(E), dated 31-03-2021
  • 30 June 2021 – Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge. The due date for payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to June 30, 2021 vide Notification S.O. 1704 (E), dated 27-04-2021
  • 30 June 2021 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2021 has been paid without the production of a challanThe due date for furnishing of Form 24G for month of May, 2021 has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Quarterly statement of TDS deposited for the quarter ending March 31, 2021The due date for furnishing of quarterly statement of TDS has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2020-21The due date for furnishing statement of financial transaction for financial year 2020-21 has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2020 by reporting financial institutionsThe due date for furnishing statement of reportable accounts for calendar year 2020 has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Return of tax deduction from contributions paid by the trustees of an approved superannuation fund. The due date for furnishing return of tax deduction has been extended from May 31, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021
  • 30 June 2021 – Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the Previous year 2020-21The due date for furnishing of statement in Form no. 64D has been extended from June 15, 2021 to June 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

B) Due dates for Compliance under Companies Act

  • DPT-3 Filing – FY 2020-21 – Companies who have taken outstanding loans

C) Due dates for Compliance under GST

SR NOForm to be filedFor the PeriodDue dateWho should file?
1GSTR 7May 202110.06.2021GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source)  under GST
2GSTR 8May 202110.06.2021GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST
3GSTR 1May 202111.06.2021Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return
4GSTR 1 IFF (QRMP)May 202111.06.2021GST return for the taxpayers who opted for QRMP scheme (Optional)
5GSTR 6May 202113.06.2021Input Service Distributors
6GSTR 5 & 5AMay 202120.06.2021Non-Resident Taxpayers and ODIAR services provider
7GSTR 3BMay 202120.06.2021The due date for GSTR-3B having an Annual Turnover of more than 5 Crores
8GST ChallanFor all Quarterly filers25.06.2021GST Challan Payment if no sufficient ITC for April (for all Quarterly Filers)

D) Due dates Compliances under ESI, PF and other labour Laws

Due Date  Form  Applicable Period  Description

Due dateFormApplicable periodDescription
15thJune, 2021ESI ChallanApril, 2021ESI contribution for the month of April, 2021
15thJune, 2021ECRMay, 2021Due dates of Payment of EPF contribution
25thJune, 2021Form-5/12A/10May, 2021Filling of PF return
Within 15 Days of commencement/ completion of contract workForm VI-BReturn/Notice within 15 days of commencement/ completion of each contract by the Principal employerContract Labour (Regulation & Abolition) Act, 1970
Within 15 Days of commencement/ completion of contract workForm VI-ANotice of commencement/ completion of contract work by the Contractor within 15 daysContract Labour (Regulation & Abolition) Act, 1970
Within 30 Days of applicability of the Act & any changeForm A or BNotice of applicability of the Act & any changePayment of Gratuity Rule

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