Nexdigm (SKP)

7 May 2021

Payment of Tax Deducted at Source (TDS) and Tax collected at source (TCS) collected in April 2021

GSTR-7 for the month of April 2021 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
GSTR-8 for the month of April 2021 to be filed by taxpayer liable for Tax Collected at Source (TCS)

GSTR-6 for the month of April 2021 to be filed by Input Service Distributor (ISD)

Furnishing quarterly statement of TCS deposited for the quarter ending 31 March 2021.

GSTR-5 for the month of April 2021 to be filed by Non-Resident Foreign Taxpayer
GSTR-5A for the month of April 2021 to be filed by Non-Resident service provider of Online Database Access and Retrieval (OIDAR) services
GSTR-3B for the month of April 2021 to be filed by all registered taxpayers with turnover of more than INR 50 million in preceding financial year [In case of delayed filing - late fees has been waived up to 4 June 2021. However, interest would be applicable at the reduced rate of 9% p.a. till the said date.]"

GSTR-1 to be filed by registered taxpayers for the month of April 2021 by all registered taxpayers not under Quarterly Return Monthly Payment (QRMP) scheme

Uploading B2B invoices using Invoice Furnishing Facility under QRMP scheme for the month of April 2021 (optional)

Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2020-21
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of April 2021
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April 2021.

Furnishing quarterly statement of TDS deposited for the quarter ending 31 March 2021
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 of a financial year 2020-21
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 the calendar year 2019 by reporting financial institutions
Due date for filing revised and belated return for AY 2020-21, which was required to be filed on or before 31 March 2021
Statement in form 61, which was due to be furnished on or before 30 April 2021, can be furnished on or before 31 May 2021
GST ITC-04 for the period from January 2021 to March 2021 to be filed by taxpayers sending/receiving material to/from job-worker

Taxpayers under QRMP scheme can make payment of tax through GST PMT-06 by 9 June 2021 [without any interest liability on delayed payment]