Business Compliance Calendar for the month of March- 2021

02.03.2021

 Challan cum Statement with regard to TDS u/s 194IA (TDS on Immovable property) & u/s 194IB (TDS on Certain Rent payment) for January -2021 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M (TDS on Certain Rent payment in the month of January, 2021.

07.03.2021

Due date for deposit of Tax deducted/collected at source (TDS/TCS ) for the month of February – 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.

10.03.2021

Monthly TDS payment (GST) in Form No GSTR-7 by the person Specified by the Government for the month of February – 2021  Monthly TCS Returns (GST) in Form No GSTR-8 (E- Commerce Operator) for the month of February – 2021

11-03-2021

Due date for GSTR-1 for the month of Feb-21 for Normal Registered Taxpayer who has not opted for Quarterly Return Monthly Payment (QRMP) Scheme.

13/03/2021

Monthly Return in GSTR-6 for Input Service Distributor (ISD) for the month of February -2021 Due date of filling sale invoices in IFF(Invoice Furnishing Facility) for the month of February -2021 who have opted for QRMP Scheme under GST (Optional)

15.03.2021

Monthly PF for February -2021 Monthly ESIC for February -2021 Due date for issue of TDS Certificate for tax deducted in the month of January, 2021 in respect of TDS

i)  under Section 194-IA (TDS on Immovable property)

ii) under section 194-IB(TDS on Certain Rent payment

iii) under Section 194M (TDS on Payment to reside contractors/Professional)

 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February -2021 has been paid without the production of a challan.

Due date for payment of Last Installment of advance tax in respect of Assessment year 2021-22 for all assessee (Including those who are covered under presumptive scheme of Section 44AD/ 44ADA)

20/03/2021

Monthly Summary Return in GSTR-3B for February -2021 for GST Registered dealer having annual turnover of Rs. 5 crore and more in the Previous financial year.

Monthly Return in GSTR-5 (for Non Resident Taxable Person) for the month of February -2021.

Return in GSTR-5A for the month of February -2021 by Non-Resident foreign taxpayers who have come for a short period to make Supplies in India.

22.03.2021

Monthly Summary Return in GSTR-3B for February -2021 for GST Registered dealer (who has not opted for Quarterly Return Monthly   Payment (QRMP) Scheme) in 15 specified states i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh.

24.03.2021

Monthly Summary Return in GSTR-3B for February -2021 for GST Registered dealer (who has not opted for Quarterly Return Monthly  Payment (QRMP) Scheme) in 22 specified states i.e. J & K, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana,

Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha.

25/03/2021

Due date for GST PMT-06 regarding Payment of Tax by Normal Registered Taxpayer who has opted for Quarterly Return Monthly Payment (QRMP) Scheme Provident Fund (PF) Return for February -2021 (Including Pension & Insurance Scheme forms).

30.03.2021

Challan cum Statement with regard to TDS u/s 194IA (TDS on

Immovable property) & u/s 194IB (TDS on Certain Rent payment) & u/s 194M (TDS on Payment to resident contractors/Professional) for February, 2021.

31/03/2021

Extended Due Date for filling of GST Annual Return/Report for the F.Y. 2019-2020

a) In Form No GSTR-9for Normal Registered Taxpayer having Turnover of more than Rs 2 Cr for the FY 2019-20(for all registered person except some Person specified in the Act)

b) Annual GST Audit Report in Form No GSTR-9C (for all registered Person whose turnover exceeds Rs. 5 Crore)

Last Date for the eligible taxpayers, who wish to avail for the composition scheme for F.Y. 2021-2022 Filing of Quarterly statement of TDS (Income Tax) for the quarter ending on 30.06.2020 & 30.09.2020 of F.Y. 2020-21 Filing of Form No. 1 & 2 & Payment of taxes under Vivad Se Viswas Scheme Last Date of Filing Belated Income Tax Return (ITR) F.Y 2019-20 Last date of linking of PAN with Aadhar card.