Due Date Calendar for June 2021 is as follows:

Particulars	Act under which it is covered	Due Date	Consequences
TDS Payment for the month of May	Income Tax Act	07.06.2021	1.5% p.m. from the month of deduction
Q4 2020-21 TDS Return filing	Income Tax Act	30.06.2021	INR 200 per day
Advance Tax for Q1 for FY 2021-22	Income Tax Act	15.06.2021	In case of shortfall, interest payable at year end
Re-registration of Trust	Income Tax Act	30.06.2021	Not defined
Aadhar Pan Linking	Income Tax Act	30.06.2021	Not defined
Updation of IE Code	NDGFT	30.06.2021	Deactivation of Code
DPT -03	Companies Act, 2013	29.06.2021	INR 5000 + INR 500 per day
Q4 Results of Listed Companies	SEBI	30.06.2021	INR 5000 per day
GST Return for April and May 2021	Goods and Service Tax	Refer Below	Interest of 18% per annum and Late fee of 50-100 per day.
ESI Payment for the month of May	ESI Act	15.06.2021	12% p.a. on employer contribution + 5% Penalty
EPF Payment for the month of May	EPF Act	15.06.2021	12% p.a. on employer contribution + 5% Penalty

TDS Payment for month of May

Taxpayers’ possessing valid TAN and deducted income taxes at source during the month of May should remit the same to the Government before Seventh of June. If not made before 7^th, the same has to be paid along with interest of 1.5% per month calculated from date of deduction, which is 3% if paid anytime after 7^th of June till 30^th of June 2021.

Q4 TDS Return for FY 2020-21

The tax deductors who had deducted and remitted TDS for the period Jan-March 2021 should file their respective TDS returns i.e. 26Q, 24Q, 27Q etc., by end of June 30, 2021. The due date has been extended from its original due date of May 31, 2021. Non filing of TDS returns on time will result in penalty of INR 200 per day.

Advance Tax

The due date of Advance tax for Quarter 1 of FY 2021-22 falls on 15^th June 2021. To know more about Advance Tax, please refer Advance Tax – Basics – B Arun Balaji & Associates

Re-registration of Trust/Institutions covered under Sec 12 AA, 80G and 10 (23C) of Income Tax Act.

The Budget 2020 introduced this process which got postponed due to the first wave of COVID in India. As on date, the due date to comply with this provision is June 30, 2021. The existing Trusts and Institutions covered under Sec 12AA, 80G and Sec 10 (23C) of Income tax should get themselves re-registered by filing form 10 A available in the Income tax portal by submitting the requisite documents as attachments to the form which includes the existing registration certificates, income tax returns/acknowledgements etc.,

Step by Step procedure:

Stepwise process for Re- registration of Trust and NGO in Income Tax under Form 10A – Faceless Compliance

Aadhar-Pan Linking

This well-known compliance is applicable only to Individual Tax payers and it is happening over years with due dates extending forever, if you had filed income returns up to date, most likely your Aadhar is linked with your PAN, also if you have obtained PAN recently it is most likely that the PAN is linked with Aadhar. Still, it is advised to verify the linking if not done before, one should visit the new income tax portal to verify the same.

Home | Income Tax Department

Goodluck with the portal working for you.

Updation of IE Code

Notification 58/2015-20 of DGFT, has made the following provisions effective from 12^th February 2021,

• An IEC holder i.e. Import Export Code holder, has to ensure that details in IEC is updated electronically every year, during April-June period. In cases where there are no changes in IEC details same also needs to be confirmed online.

• An IEC shall be de-activated, if it is not updated within the prescribed time. An IEC so de-activated may be activated, on its successful updation. This would however be without prejudice to any other action taken for violation of any other provisions of the FTP

• An IEC may be also be flagged for scrutiny. IEC holders are required to ensure that risks flagged by the system is timely addressed; failing which the IEC shall be de-activated.

Filing of Form DPT-03

Companies other than government companies, banking and NBFCs are required to file Form DPT-03, if applicable, before June 29, 2021.

Applicability:

Every Company other than Government company, shall file a return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 within 90 days from the closure of financial year i.e by 29th June.

Q4 Results of Listed Companies

The Listed companies should submit their Q4 results to SEBI on or before June 30, 2021, which is extended from its original due date of May 30, 2021. Not filing Q4 results by June 29, 2021 will result in penalty of INR 5,000 per day as per rule 33 of the Listing regulations.

GST Compliances

GSTR-1 Due Dates

Turnover	Period of return	Due Date
Monthly filers	May 2021	26.06.2021
QRMP Scheme	May 2021	28.06.2021

GSTR-3B Due Dates as per Amnesty Scheme

Failing to comply with above GST compliances will result in interest payment of 18% per annum on tax payable and late fee of INR 50-100 per day capped to INR 5,000 for CGST/SGST each and INR 10,000 /- for IGST per month. However late fee discounts and interest rebates are provided under GST Amnesty scheme.

Turnover	Period of return	New due date for category I state	New due date for category II state	Interest
>5 Crores	Apr 21	04/06/2021	04/06/2021	9%
>5 Crores	May 21	05/07/2021	05/07/2021	9%
<5 Crores Monthly Return	Apr 21	04/06/2021	08/07/2021	–
<5 Crores Monthly Return	May 21	05/07/2021	05/07/2021	–
<5 Crores Quarterly Return	Jan to Mar 21	21/06/2021	23/06/2021	9%