1 January 2021
- Implement e-invoicing for the taxpayers having aggregate turnover exceeding INR 100 crore
Direct Tax
Transfer Pricing
Indirect Tax
7 January 2021
- Payment of TDS and TCS deducted/collected in December 2020
10 January 2021
- GSTR-7 for the month of December 2020 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
- GSTR-8 for the month of December 2020 to be filed by taxpayer liable for Tax Collected at Source (TCS)
10 January 2021
Return of income for the assessment year 2020-21 for all assessee other than
- Corporate-assessee; or
- Non-corporate assessee (whose books of account are required to be audited); or
- Partner of a firm whose accounts are required to be audited; or
- An assessee who is required to furnish a report under Section 92E
13 January 2021
- GSTR-1 to be filed for the period October to December 2020 by registered taxpayers with an annual aggregate turnover of less than INR 15 million
- GSTR-6 for the month of December 2020 to be filed by Input Service Distributor (ISD)
15 January 2021
- Form No. 3CEB (FY 2019-20) Transfer Pricing Certificate/Report
- Maintenance of transfer pricing documentation FY 2019-20
15 January 2021
- Filing of TCS Statements for the period from October to December 2020
- Filing of Tax Audit Report under in form 3CD
- Filing of Transfer Pricing Report in form 3CEB
18 January 2021
- CMP-08 to be filed by composition taxpayers for the period October to December 2020
20 January 2021
- GSTR-5 for the month of December 2020 to be filed by Non-Resident Foreign Taxpayer
- GSTR-5A for the month of December 2020 to be filed by Non-Resident Online Database Access and Retrieval services (OIDAR)
22 December 2020
- Due date for filing GSTR-3B for the month of December 2020, for registered taxpayers having principal place of business in Category 1 states and having aggregate turnover of up to INR 50 million in the previous financial year
24 January 2021
- Due date for filing GSTR-3B for the month of December 2020, for registered taxpayers having principal place of business in Category 2 states and having aggregate turnover of up to INR 50 million in the previous financial year
25 January 2020
- ITC-04 to be filed by taxpayers sending/ receiving material from job-workers for the period October 2020 to December 2020
30 January 2021
- Issuance of TCS certificates (Form 27D) for TCS collected for the period October to December 2020
- Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA for the month of December 2020
- Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IB for the month of December 2020.
31 January 2021
- Filing of TDS Statements for the period from October to December 2020
Notes
Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of
Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.