January 2021 being the inaugural month of the new year 2020-21 brings no respite for professionals but in fact, is completely packed with various compliances due dates. The extensions of ITR and tax audits provided last month have also been shifted to January 2021. Lets go through the due dates in January 21 month
Due Dates of Jan 21
DUE DATE | PURPOSE | DESCRIPTION |
07/01/2021 | Income Tax | For Payment of TDS/TCS deducted or collected in December 2020 |
10/01/2021 | Income Tax | For filing ITR for AY 2020-21 for taxpayers not requiring Audit |
10/01/2021 | GSTR-7 | Summary of Tax Deducted at Source and deposited for the month of December 20. |
10/01/2021 | GSTR-8 | Summary of Tax Collected at Source and deposited by e-commerce operators for the month of December 20. |
11/01/2021 | GSTR-1 | For the month of December 20 for taxpayers filing GSTR-1 on monthly basis. |
13/01/2021 | GSTR-1 | For the Oct-Dec 2020 for taxpayers having an aggregate turnover upto Rs. 1.50 Crore in preceding financial year. Quarterly GSTR -1 as per N No. 83/2020 |
13/01/2021 | GSTR-6 | For the month of December 2020 for an Input Service Distributor. |
15/01/2021 | Income Tax | For filing various Audit Reports under the Income Tax Act |
15/01/2021 | TCS | Quarterly Statement of TCS deposited for the quarter ending December 31, 2020 |
15/01/2021 | PF | E-Payment of Provident Fund for the month of December 2020 |
15/01/2021 | ESI | For ESI payment for the month of December 2020 |
18/01/2021 | GST | For filing CMP-08 for taxpayers who have opted for composition scheme for the quarter ending December 31, 2020 |
20/01/2021 | GSTR-5 | For the month of December 20 for Non Resident Foreign Taxpayers. |
20/01/2021 | GSTR-5A | For the month of December 20 for non resident OIDAR service provider. |
20/01/2021 | GSTR-3B | For the month of December 20 for taxpayers having an aggregate turnover above Rs. 5 Crore in preceding financial year. |
| 22/01/2021 | GSTR-3B | For the month of December 20 for Group A State taxpayers having an aggregate turnover upto 5 Crore in preceding financial year and QRMP Scheme. |
24/01/2021 | GSTR-3B | For the month of December 20 for Group B State taxpayers having an aggregate turnover upto Rs. 5 Crore in preceding financial year and QRMP Scheme. |
30/01/2021 | Income Tax | Quarterly TCS Certificate in respect of Tax collected for the quarter ending December 31, 2020 |
31/01/2021 | Income Tax | For making declaration under Vivad se Vishwas Scheme |
31/01/2021 | Income Tax | Quarterly Statement of TDS deposited for the quarter ending December 31, 2020 |
Compiled by
CA Himani Sharma
Author can be reached at cahimanisharma@gmail.com
Simply wish to say your article is as surprising. The clearness to your publish is just nice and i can suppose you’re a professional on this subject. Well along with your permission let me to grab your feed to keep up to date with drawing close post. Thank you a million and please carry on the enjoyable work.