Picture of Arun Balaji

Arun Balaji

Ca @ B Arun Balaji & Associates

Due date calendar for June 2021

Due Date Calendar for June 2021 is as follows:

ParticularsAct under which it is coveredDue Date Consequences
TDS Payment for the month of MayIncome Tax Act07.06.20211.5% p.m. from the month of deduction
Q4 2020-21 TDS Return filingIncome Tax Act30.06.2021INR 200 per day
Advance Tax for Q1 for FY 2021-22Income Tax Act15.06.2021In case of shortfall, interest payable at year end
Re-registration of TrustIncome Tax Act30.06.2021Not defined
Aadhar Pan LinkingIncome Tax Act30.06.2021Not defined
Updation of IE CodeNDGFT30.06.2021Deactivation of Code
DPT -03Companies Act, 201329.06.2021INR 5000 + INR 500 per day
Q4 Results of Listed CompaniesSEBI30.06.2021INR 5000 per day
GST Return for April and May 2021Goods and Service TaxRefer BelowInterest of 18% per annum and Late fee of 50-100 per day.
ESI Payment for the month of MayESI Act15.06.202112% p.a. on employer contribution + 5% Penalty
EPF Payment for the month of MayEPF Act15.06.202112% p.a. on employer contribution + 5% Penalty
The above due dates do not ensure completeness of all due dates falling in the month of June 2021, however it is made as comprehensive as possible. It is advisable for the entities to check the applicability of respective acts and related compliances for which the due date fall in the month of June 2021.

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 7th, 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 7th of June till 30th 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 15th 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 12th 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.


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

TurnoverPeriod of returnDue Date
Monthly filersMay 202126.06.2021
QRMP SchemeMay 202128.06.2021

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.

TurnoverPeriod of returnNew due date for category I stateNew due date for category II state  Interest
>5 CroresApr 2104/06/202104/06/20219%
>5 CroresMay 2105/07/202105/07/20219%
<5 Crores Monthly ReturnApr 2104/06/202108/07/2021
<5 Crores Monthly ReturnMay 2105/07/202105/07/2021
<5 Crores Quarterly ReturnJan to Mar 2121/06/202123/06/20219%