Compliances due dates - June, 2021

Due dates for compliances in June, 2021

These compliances details comprises of due dates of Income tax, GST, EPF & PF for June 2021. Having stating this, these Compliances can help the assessee in planning his schedule.

Every month, there are significant compliances related to statutory and tax which the assessee is required to comply with. Considering the current COVID-19 situation, the government has recently given an extension for various deadlines. The following tax and statutory compliance details comprising of due dates relating to ROC filings, Income tax return filings, and GST Return filling which fall under the month of June 2021 compliances, can help the assessee in planning his schedule.

Direct Tax Compliances

The compliances for the month of June, 2021 are:
– Firstly, payment of TDS deducted/collected
– Secondly, payment of advance tax
– Thirdly, filing of TDS Return
– Fourthly, the last date to settle disputes related to Income Tax
– Fifthly, filing of Form SFT Return
– Fifthly, the last date to link PAN with Aadhaar
– Lastly, payment of tax under Vivad Se Vishwas Scheme

Due dates for Direct Tax Compliances

The due dates for direct tax compliances for the month of June, 2021 are:

Period

Particulars

Due Dates

May, 2021

Payment Of TDS / TCS Deducted / Collected

07.06.2021

Q1 Of FY 2021-22 

Payment Of Advance Tax

15.06.2021

Q4 Of FY 2021-22 

TDS Return – Form 24Q / 26Q

30.06.2021

Assessees Who Have Disputes Related To Income Tax

30.06.2021

FY 2020-21

Form SFT Return – Taxpayers Who Are Required To File Form 61A

30.06.2021

Linking Of PAN With Aadhaar Number

30.06.2021

Payment Of Tax Under Vivad Se Vishwas Scheme

30.06.2021

Also Read: Acronyms Related To Income Tax

Indirect Tax Compliances

The list of various compliances of GST are as follows:
– Firstly, filing of GST return for tax deducted at source
– Secondly, filing of GST return by e-commerce operators responsible for tax collection at source
– Thirdly, filing of monthly GSTR-1, where turnover exceeds Rs. 1.5 crores
– Fourthly, filing of GST return for taxpayer opting for QRMP Scheme
– Fifthly, GST return for Input Service Distributor
– Sixthly, filing of GST return by NRI and ODIAR services provider
– Seventhly, filing of GST return for persons having an annual turnover of Rs. 5 crores for Part A & B states, 
– Lastly, filing of GST Challan

Due Dates for Indirect Tax Compliance

The due dates for Indirect Tax compliances for the month of June, 2021 are as follows:

Return / Form

Period

Particulars

Due Date

GSTR-7

May, 2021

Return for Tax Deducted at Source

10.06.2021

Extended Due Date: 30.06.2021

GSTR-8

May, 2021

Return for TCS collected by e-commerce operator

10.06.2021

Extended Due Date: 30.06.2021

GSTR-1

May, 2021

Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return

11.06.2021

Extended due date: 26.06.2021

GSTR-1 (IFF/QRMP Scheme)

May, 2021

GST return for the taxpayers who opted for QRMP scheme (Optional)

11.06.2021

Extended due date: 28.06.2021

GSTR-6

May, 2021

Return for Input Services Distributor

13.06.2021

Extended Due Date: 30.06.2021

GSTR-5

May, 2021

Return for Non Resident Taxpayers

20.06.2021

Extended Due Date: 30.06.2021

GSTR-5A

May, 2021

Return for ODIAR Services Provider

20.06.2021

GSTR-3B

May, 2021

Return when Aggregate Annual Turnover is of more than 5 Crores

(Group A States)

20.06.2021

GSTR-3B

May, 2021

Return when Aggregate Annual Turnover is of more than 5 Crores

(Group B States)

24.06.2021

GST Challan

For all Quarterly filers

GST Challan Payment if no sufficient ITC for April (for all Quarterly Filers)

25.06.2021

Part A States are: Chhattisgarh, Madhya Pradesh, Gujarat, Daman & Diu, Dadra & Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Islands, Andhra Pradesh and Telangana

Part B States are: Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Delhi, Haryana, Rajasthan, Uttar Pradesh, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha.

Also Read: GST Registration on basis of  State & Turnover

ESI & PF Compliances

The ESI & PF compliances with dates for the month of June, 2021 are as follows:
– Filing of Electronic Challan cum Return (Provident Fund)
– Additionally, filing of ESI challan

Period

Particulars

Due Dates

May, 2021

Electronic Challan cum Return (ECR) (Provident Fund)

15.06.2021

May, 2021

ESI Challan

15.06.2021

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2 thoughts on “Due dates for compliances in June, 2021”

  1. Pingback: Compliances Due Dates: Income Tax, August 2021 | TaxHelpdesk

  2. Pingback: Income Tax Compliance Calendar: July, 2021 | TaxHelpdesk

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