Due Dates of forthcoming GST and Income tax Compliance

Goods and Services Tax:

10th January, 2021: GSTR-7 and GSTR-8 for the month of December 2020.

11th January, 2021: GSTR-1 for the month of December 2020.

13th January, 2021: 

1. GSTR-6 for the month of December 2020.
2. GSTR-1 for the quarter Oct-Dec, 2020. (T/O upto 1.5 Crores).

18th January, 2021: CMP-08 for the quarter Oct-Dec, 2020.

20th January, 2021:

1. GSTR-3B for the month of December 2020. (T/O above 5 Crores)
2. GSTR-5 for the month of December 2020.
3. GSTR-5A for the month of December 2020.

22th January, 2021:GSTR-3B for the month of December, 2020.(Annual Turnover upto Rs. 5 crores)
(Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep).

24th January, 2021: GSTR-3B for the month of December, 2020.(Annual Turnover upto Rs. 5 crores)
(Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).

28th February, 2021: Due date of Filing of Annual Return (FORM GSTR-9/ GSTR-9C) for the F.Y. 2019-20

Income Tax:

7th January 2021 : ​Due date for deposit of Tax deducted/collected for the month of December, 2020.

10th January, 2021:

• The due date for furnishing of Income Tax Returns for the (Non-Audit) taxpayers.
• Due date for payment of self-assessment tax for taxpayers whose self-assessment tax liability is up to Rs. 1 lakh

14 January 2021:

1. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2020.
2. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2020.
3. Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2020.

15th January, 2021: 

1. The date for furnishing of various audit reports under the Act including tax audit report and report in respect of international/specified domestic transaction (Form 3CEB).
2. Quarterly statement of TCS for the quarter ending December 31, 2020.
3. Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2020.

30th January, 2021: ​Quarterly TCS certificate in respect of quarter ending December 31, 2020

31st January, 2021:

1. The Date of passing of orders under Vivad se Vishwas Scheme, which are required to be passed by 30th January 2021.
2. Last date for making a declaration under Vivad se Vishwas Scheme.
3. ​​Quarterly statement of TDS for the quarter ending December 31, 2020.
4. ​Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident

15th February, 2021:

• The due date for furnishing of Income Tax Returns for the taxpayers (including their partners) who are required to get their accounts audited.
• The due date for furnishing of Income Tax Returns for the taxpayers who are required to furnish report in respect of international/specified domestic transactions.
• Due date for payment of self-assessment tax for taxpayers whose self-assessment tax liability is up to Rs. 1 lakh

31st March, 2021: Date of passing order or issuance of notice by the authorities under the Direct Taxes and Benami Acts which are required to be passed/issued/made by 30th March, 2021.