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TDS TCS Q1, GST Returns, PF, ESI, MCA due dates in August 2021

Tax Deducted at Source (TDS)/Tax Collected at Source (TCS)/ GSTR-1/GSTR-3B/IFF/194-IA,194M, others due dates in August 2021

Statutory due dates fall in the month of August under Income Tax Act, GST, MCA, and others.

S. No.CompliancePurposePeriodDue dateExtensionEvent Details
1Income TaxTax Deducted at Source (TDS)/Tax Collected at Source (TCS) Liability DepositJuly 20217th August 20217th August 2021The due date for deposit of Tax deducted/collected for the month of July 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
2Income TaxTax Deducted at Source (TDS)/Tax Collected at Source (TCS) Liability DepositJuly 20217-Aug-217-Aug-21Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H
3GSTGSTR-7- TDS return under GSTJuly 202110-Aug-2110-Aug-21GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4GSTGSTR-8- TCS return under GSTJuly 202110-Aug-2110-Aug-21GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
5GSTGSTR-1July 202111-Aug-2111-Aug-211. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of return under QRMP
6GSTDetails of outward supply-IFFJuly 202113-Aug-2113-Aug-21Invoice furnishing facility for July 2021 is available for the registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.
7GSTGSTR -6July 202113-Aug-2113-Aug-21Due Date for filing return by Input Service Distributors.
8Income TaxTDS CertificateJuly 202114-Aug-2114-Aug-21The due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June 2021 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June 2021 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June 2021
9Labour LawProvident Fund / ESIJuly 202115-Aug-2115-Aug-21Due Date for payment of Provident fund and ESI contribution for the previous month.
10Income TaxTDS CertificateQuarter 1st FY 2021-2215-Aug-2115-Aug-21Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021
11Income TaxFurnishing Form 24GJuly 202115-Aug-2115-Aug-21Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July 2021 has been paid without the production of a challan
12GSTGSTR – 3BJuly 202120-Aug-2120-Aug-21Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during the previous year
13GSTGSTR -5July 202120-Aug-2120-Aug-21GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14GSTGSTR -5AJuly 202120-Aug-2120-Aug-21GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15GSTGSTR – 3B-X State*July 202122-Aug-2122-Aug-21Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for monthly filing of GSTR-3B
16GSTGSTR – 3B-Y State**July 202124-Aug-2124-Aug-21Due Date for filing GSTR – 3B return for the month of July 2021 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for monthly filing of GSTR-3B
17GSTGST Challan payment if no sufficient ITC availableJuly 202125-Aug-2125-Aug-21GST Challan Payment for the taxpayer, with aggregate turnover of less than INR 5 Crores during the preceding year, who has opted for quarterly filing of returns.
18Income TaxTDS challan cum statementJuly 202130-Aug-2130-Aug-21The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July 2021 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July 2021 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July 2021
19Income TaxPayment of tax under vivad se vishwas scheme 30-06-202131-Aug-21Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Payment under this scheme the last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June 2021 to 31st August, 2021without additional charge (vide Circular no. 12/2021, dated 25-06-2021)
20Income TaxFiling of declaration in Form 15G/15HQuarter 1st FY 2021-2215-Jul-2131-Aug-21Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June 2021. The due date for uploading declarations has been extended from July 15, 2021, to August 31, 2021, vide Circular no. 12/2021, dated 25-06-2021
21OthersRegistration on Udyam Portal1st April 2021 onwards 01-04-2021 onwardsMSMEs registered prior to 30th June 2020, their MSME registration shall remain valid only up to 31st March 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on the Udyam portal.
22GSTGST return for pending Period-Amnesty SchemeJuly 2017 to April 202101.6.2021 to 31.08.202131-Aug-21Filing of Pending GST return with reduced penalty under Amnesty Scheme
23MCAAll forms that are to be filed between the period of 1st April 2021 and 31st July 2021FY 2020-2101.04.2021 to 31.07.202131-Aug-21MCA issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021.

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