January 2021 – Compliance calendar

January 2021 – Compliance calendar

January Sl. No Particulars Due Date
Direct Tax 1 Deposit of TDS & TCS for December 2020 07 January 2021
2 Extended due date for filing return of income for the PY 2019-20 for all non-corporate assessee  (ie, Individuals, HUF, AOP, BOI, Partnership)
(a)whose books of accounts are not required to be audited or
(b) who is not required to furnish a report under section 92E  or
(c) who is not a working partner of a firm whose accounts are required to be audited
10 January 2021
3 Due date for issue of TDS Certificate for tax deducted under Section 194-IA & 194-IB in the month of November,2020 14 January 2021
4 Extended due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction for the AY 2020-21 15 January 2021
5 Furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA & 194-IB in month of December, 2020          30 January 2021
6 ​Quarterly statement of TDS for the quarter ending December 31, 2020 31 January 2021
7 ​​Furnishing of declaration to opt for Vivad se Vishwas Scheme 31 January 2021
Indirect Tax 8 GSTR 1 for the month of December 2020 (Turnover exceeding   Rs. 1.50 Cr or opted to file monthly Return) 11 January 2021
9  GSTR 1 for the quarter ending on December 2020(Turnover not exceeding   Rs. 1.50 Cr and opted to file quarterly Return) 13 January 2021
10 CMP-08 (by composition dealers) for the quarter ending December 2020 18 January 2021
11 GSTR 3B for the month of December 2020 (if aggregate turnover more than Rs.5 Crores in preceding FY) 20 January 2021
12 GSTR 3B for the month of  December 2020 (if aggregate turnover up to Rs.5 Crores in preceding FY) 22 January 2021
Others 13 ESI & EPF contribution for the month of  December 2020 15 January 2021
14 Filing of Annual Accounts of companies(Form AOC-4) if AGM held on 31st December,2020 29 January 2021

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