January 2021 Compliances Due Date
|
Under Income Tax Act |
|
|
Due Date |
Nature of Compliance in
Detail |
|
07-Jan-2021 |
·
Deposit of TDS/TCS Deducted/Collected for the month of December, 2020. ·
Deposit of equalization levy deducted for the month of December, 2020. |
|
10-Jan-2021 |
·
Filing of income tax return for individual and non-corporates [who are not subject to tax
audit] for the AY 2020-21. |
|
15-Jan-2021 |
·
Audit report in respect of
International Transactions/ Specified domestic transactions for the AY 2020-21. ·
Tax Audit report under section 44AB
of Income Tax Act for the AY 2020-21. ·
Quarterly statement of TCS deposited for the
quarter ending Dec 31st, 2020. |
|
31-Jan-2021 |
·
Declaration under Vivad
Se Vishwas Scheme. ·
Quarterly statement of TDS deposited for the
quarter ending Dec 31st, 2020. |
|
Date Extended |
·
Income Tax return of
partners
(where firm is required to get his accounts audited under section 44AB of
Income Tax Act). (Extended Date- 15th February 2021). ·
Income tax return for the A.Y 2020-21 (where assessee is
required to get his accounts audited under section 44AB of Income Tax Act).
(Extended Date- 15th February 2021). ·
Income tax return for the AY 2020-21 (where assessee is
required to furnish report in respect of international
/specified domestic transactions). (Extended
Date- 15th February 2021). ·
Due date of payment of self-assessment tax (upto 1 Lakh) for the A.Y 2020-21. (Extended Date-
15th February 2021). |
|
Under GST Act |
|
|
Due Date |
Nature of Compliance in Detail |
|
10-Jan-2021 |
·
Due date of GSTR 7 (TDS deductors), for the month
of December, 2020 ·
Due date of GSTR 8
(TCS collectors) for the month of December,
2020. |
|
11-Jan-2021 |
·
Due date of GSTR 1
for the month of December, 2020 whose aggregate turnover is more than 1.5 cr |
|
13-Jan-2021 |
·
Due date of GSTR 6 (Input Service Distributors), for
the month of December, 2020 ·
Due of GSTR-1
for the period of Third quarter Oct- Dec 2020 whose aggregate turnover is
upto 1.5 cr. |
|
18-Jan-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 Third
quarter (Oct- Dec 2020) |
|
20-Jan-2021 |
·
Due date of GSTR 5
(Non Resident Taxpayers), for the
month of December, 2020 ·
Due date of GSTR 5A (OIDAR Service Providers), for
the month of December, 2020 ·
Due date of GSTR 3B
for the month of December, 2020
whose turnover is More than 5 cr. |
|
22-Jan-2021 |
·
Due date of GSTR 3B
for the month of December, 2020
whose turnover is Upto 5 cr. - (Group-1). |
|
24-Jan-2021 |
·
Due date of GSTR 3B
for the month of December, 2020
whose turnover is Upto 5 cr. - (Group-2). |
|
25-Jan-2021 |
·
Due date of ITC-04
Details of inputs/capital goods sent for and received from job-work for the period
of Third quarter (Oct- Dec 2020) |
|
Date Extended |
·
Filing of Annual return GSTR-9 & 9A and Reconciliation Statement GSTR-9C for the FY
2019-20. (Extended Date- 28TH
February 2021) |
|
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 Companies Act |
|
|
Due Date |
Nature of Compliance in Detail |
|
14-Jan-2021 |
·
Filing of form -ADT-1
for the F.Y 2020-21 and onwards. If
AGM is held on 31.12.2020 (within 15 days from date of AGM) |
|
29-Jan-2021 |
·
Filing of form- AOC-4
for the F.Y 2019-20. If AGM is
held on 31.12.2020 (within 30 days from date of AGM). |
|
Under ESIC, EPF & Other Acts |
|
|
Due Date |
Nature of Compliance in Detail |
|
15-Jan-2021 |
·
Due Date for payment of Provident fund contribution for the month of December, 2020. |
|
15-Jan-2021 |
·
Due Date for payment of ESI contribution for the month of December, 2020. |
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