7 February 2021
- Payment of TDS and TCS deducted/collected in January 2021
Direct Tax
Transfer Pricing
Indirect Tax
10 February 2021
- GSTR-7 for the month of January 2021 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
- GSTR-8 for the month of January 2021 to be filed by taxpayer liable for Tax Collected at Source (TCS)
11 February 2021
- GSTR-1 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million for the month of January 2021
13 February 2021
- GSTR-6 for the month of January 2021 to be filed by Input Service Distributor (ISD)
- Uploading of B2B invoices using Invoice Furnishing Facility under Quarterly Return Monthly Payment (QRMP) scheme by taxpayers with aggregate turnover of up to INR 50 million
15 February 2021
- E-Filing of Master File in Form No. 3CEAA
- Exercise option of safe harbor rules by furnishing the Form No. 3CEFA/B.
15 February 2021
- Issuance of TDS certificates (other than salary) for the quarter of October to December 2020
- The due date for furnishing return of income for taxpayers required to get their accounts audited [for whom the due date as per the Act is 31 October 2020]
- Filing of tax audit report and tax return for the financial year 2019-20, in cases where transfer pricing provisions are applicable [for whom the due date as per the Act is 30 November 2020]
20 February 2021
- GSTR-5 for the month of January 2021 to be filed by Non-Resident Foreign Taxpayer
- GSTR-5A for the month of January 2021 to be filed by Non-Resident Online Database Access and Retrieval (OIDAR) services
- GSTR-3B for the month of January 2021 with an aggregate turnover of more than INR 50 million in the previous financial year
25 February 2021
- Extended Due Date for GSTR-9 for the FY 2019-20 to be filed by regular taxpayers
- Extended Due Date for GSTR-9C for the FY 2019-20 to be filed by regular taxpayers with an aggregate turnover of more than INR 50 million
- Payment of tax through GST PMT-06 by taxpayers under QRMP scheme
15 March 2021
- Annual compliance report in Form 3CEF in case of a taxpayer who has entered into an Advance Pricing Agreement (APA) and who has filed its Return of Income on 15 February 2021
Notes
Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of
Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.