Under Income Tax Act

Due Date

Nature of Compliance in Detail

30-Apr-2021

·      15G and 15H declaration to bank.

·      Due date of Payment under Vivad se Vishwas Scheme - Settling tax disputes between individuals and the income tax department

·        Deposit of TDS/TCS Deducted/Collected for the month of March 2021.

·      Deposit of equalization levy deducted for the month of March 2021.

Under GST Act

Due Date

Nature of Compliance in Detail

01-Apr-2021

·        LUT is filed for exporting goods without payment of IGST.

10-Apr-2021

·        Due date of  GSTR 7 (TDS deductors), for the month of March 2021

·        Due date of GSTR 8 (TCS collectors) for the month of March 2021.

11-Apr-2021

·        Due date of GSTR 1 for the month of March 2021 whose aggregate turnover of more than 5 crores

·        Due date of GSTR 1 for the month of March 2021 whose aggregate turnover of less than 5 crores, opted for monthly filing of return under QRMP scheme.

13-Apr-2021

·        Due date of GSTR 1 for the month of January -March 2021 whose aggregate turnover of less than 5 crores, opted for quarterly filing of return under QRMP scheme.

·        Due date of  GSTR 6 (Input Service Distributors), for the month of March 2021

18-Apr-2021

·        Due date of CMP-08 Statement-cum-challan to declare the details or summary by Composition dealer for tax payable for the period of Fourth quarter (January - March 2021)

20-Apr-2021

·        Due date of GSTR 5 (Non Resident Taxpayers), for the month of March 2021

·        Due date of  GSTR 5A (OIDAR Service Providers), for the month of March 2021

·        Due date of GSTR 3B for the month of March 2021 whose turnover is More than 5 cr.

·        Due date of GSTR 3B for the month of March 2021 whose aggregate turnover of less than 5 crores, opted for monthly filing of return under QRMP scheme.

22-Apr-2021

·        Due date of GSTR 3B for the month of January -March 2021 whose turnover is Upto 5 cr. and who has opted for quarterly filing of return under QRMP- (Group-1).

24-Apr-2021

·        Due date of GSTR 3B for the month of January -March 2021 whose turnover is Upto 5 cr. and who has opted for quarterly filing of return under QRMP- (Group-2).

25-Apr-2021

·        Due date of ITC-04 Details of inputs/capital goods sent for and received from job-work for the period of Fourth quarter (January - March 2021).

30-Apr-2021

·        Last date for selecting frequency of filing of GST return under QRMP Scheme for Q1 of FY 2021-22.

·        Due date of GSTR-4 for the F.Y 2020-21

Group-1 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

Group-2 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

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Apr-2021

·        Due Date for payment of Provident fund contribution for the month of March 2021.

15-Apr-2021

·        Due Date for payment of ESI contribution for the month of March 2021.

30-Apr-2021

·        Filing of MSME 1 Form - Half yearly return with the Registrar of Companies (ROC) in context of the outstanding payments to Micro or Small Enterprises for the period of October – March 2021.