GST Calendar of Return Filing Due Dates in February 2021

Updated on : 2021-Feb-10 14:09:52 | Author :

 

Adhering to tax-related compliance proposed by the Indian government is mandatory for taxpayers in India. Such compliance also inculcates adhering to the due dates of GST return filing about the complete compliance calendar detailed here and specified by the Indian government. Non-compliance with due dates of GST return filing as well as tax-related rules may result in imposing heavy penalties by the government for taxpayers in India. When it comes to tax evasion and corruption, tax compliance emerges as one of the central focus of the Indian government and tax department.

 

In any case, a good citizen should always pay his taxes on time while adhering to all major tax-related rules and regulations proposed by the government as it is vital for the upliftment of an economy. Paying taxes as per the compliance calendar by taxpayers also helps the government in terms of the proper functioning of the administrative work related to the tax collection. Taxpayers can also avoid heavy penalties and fines imposed by the government by filing their Income Tax return on time.

 

Here are some of the major due dates concerning various tax compliance for the February 2021 calendar:

 

Compliance Calendar of Income Tax for February 2021:

 

Due Date Description Section
07-02-2021 “​Due date for deposit of Tax deducted/collected for the month of January 2021. However, all the 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” TDS/TCS
14-02- 2021 “​Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194-M in the month of December 2020” Section 194-IA, 194-IB & 194-M
15-02-2021 “Due date for filing of return of income for the assessment year 2020-21 if the assessee is :

(a) corporate-assessee
(b) non-corporate assessee (whose books of account are required to be audited)
(c) partner of a firm whose accounts are required to be audited
(d) required to submit a report under section 92E pertaining to the international or specified domestic transaction(s)

Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended to February 15, 2021, vide Press Release, dated 30-12-2020.”		 The assessment Year 2020-21
15-02- 2021 “Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January 2021 has been paid without the production of a challan​*” Form 24G
15-02-2021 “Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2020.” ​Quarterly TDS certificate

Note:

 

  • “In view of the continued challenges faced by taxpayers in meeting statutory compliances due to outbreak of COVID-19, the Govt further extends the dates for various compliances. Press release on the extension of time limits issued today”. 
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 31st January 2021 (Audit Required)”
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 31st January 2021 (For international/specified/domestic transactions)”
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 31st December 2020 (For Other taxpayers)”
  • “Due date for furnishing audit reports of tax audit reports and international/specified/domestic transactions – 31st December 2020”
  • “Check out Due dates for tax assessment under Vivid see Vishwas scheme, direct tax & Benami acts”
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 15th February 2021 (Audit Required)”
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 15th February 2021 (For international/specified/domestic transactions)”
  • “Due Date Income tax return for FY 2019-20 (AY 2020-21) – 10th January 2020 (For Other taxpayers)”
  • “Due date for furnishing audit reports of tax audit reports and international/specified/domestic transactions – 15th January 2021”
  • “Last date for vivid sex Vishwas scheme declaration – 31st January 2021”
  • “Last date for passing orders under vivid use Vishwas scheme – 31st January 2021”


GST Compliance Calendar for February 2021:

 

Due Dates Compliance Particulars Forms/(Filing Mode)
11.02.2021 The complete guide for online filing GSTR 1 form in a very easy and step by step manner. The last date to file the GSTR-1 form is February 11, 2021, for the taxpayers having an annual aggregate turnover above INR 1.5 crore or the ones who have opted for the monthly return filing. GSTR 1
20.02.2021 “Annual Turnover of more than INR 5cr in Previous FY – January 2021” GSTR 3B
22.02.2021 “Annual Turnover of up to INR 5cr in Previous FY – January 2021 (Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep)” GSTR 3B
24.02.2021 “Annual Turnover of up to INR 5 Cr in Previous FY – January 2021 (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)” GSTR 3B
31.04.2021 FY 2020-21 GSTR 4
20.02.2021 All the non-resident persons must file the GSTR-5 alongside the payment of GST on or before the given due date of 20th February, for the month of January 2021. GSTR 5
20.02.2020 All the non-resident ODIAR services providers should file their monthly return GSTR-5A on or before the given due date of 20th February 2020, for the month of January 2021. GSTR 5A
13.02.2021 Every Input Service Distributor (ISD) must file GSTR-6 on or before the given due date of 13th February. GSTR 6
10.02.2021 The due date for filing GSTR 7 for the period January 2020 is 10th February. GSTR-7
10.02.2021 The due date for furnishing GSTR 8 for the period January 2021 for registered e-commerce taxpayers in India who are liable to pay TCS should be deducted on or before deducted on or before 10th February. GSTR 8
28.02.2021 GSTR 9 is an annual return form for the regular taxpayer. The return filing for the FY 2019-20 should be submitted within the given date of February 28th, 2021. GSTR 9
28.02.2021 GSTR 9C is an annual audit return form for the reconciliation statement. The return filing for the FY 2019-20 should be submitted within the given date of February 28th, 2021. GSTR 9C

Note:

 

  • “GST annual returns’ due dates are extended by the government of India for the financial year 2019-20 till 28th February 2021 from 31st December 2020.” 
  • “Facility auto-population of Goods and services tax Electronic invoice (GST e-invoice) features in GSTR-1/2A/2B/4A/6A.”

 

 

 

 

 

 

 

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