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Compliance Calendar for April 2021

S. No	Date	Purpose	Compliance Period	Event Details
1	01-Apr-21	LUT Filing under GST	FY 2021-22	LUT is filed for exporting goods without payment of IGST.
2	10-Apr-21	GSTR 7	Mar-21	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3	10-Apr-21	GSTR-8	Mar-21	GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4	11-Apr-21	GSTR-1	Mar-21	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores. 2. Registered person, with aggregate turnover of less then INR 5 Crores, opted for monthly filing of return under QRMP.
5	13-Apr-21	GSTR-1	Jan 2021- March 2021	Registered person, with aggregate turnover of les than INR 5 crores, opted for quarterly filing of return under QRMP.
6	13-Apr-21	GSTR -6	Mar-21	Due Date for filing return by Input Service Distributors.
7	15-Apr-21	Providend Fund /ESI	Mar-21	Due Date for payment of Provident fund and ESI contribution for the previous month
8	18-Apr-21	CPM-08	Jan 2021- March 2021	GST return for taxpayers opted for Composition scheme.
9	20-Apr-21	GSTR -5	Mar-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month
10	20-Apr-21	GSTR -5A	Mar-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
11	20-Apr-21	GSTR - 3B	Mar-21	Due Date for filling GSTR - 3B return for the previous month for the taxpayer with: a. Aggregate turnover exceeding INR 5 crores during previous year b.Aggregate turnover of less then INR 5 Crores for registered person opted for monthly filing of return under QRMP
12	a. 22-April-2021- category X states/UT * b. 24-April-2021- category category Y states/UT**	GSTR - 3B	Jan 2021- March 2021	Due Date for filling GSTR - 3B return for the previous quarter for taxpayer with aggregate turnover not exceeding 5 crores in previous year and who has opted for quarterly filing of return under QRMP.
13	1-Feb-2021 to 30-April-2021	Option for Opting in/out of QRMP	April, 2021-June, 2021	Time period for selecting frequency of filing of GST return under QRMP Scheme for Q1 of FY 2021-22
14	25-Apr-21	ITC-4	Jan 2021- March 2021	Due date for filing ITC-4 for Q4 of the FY 2020-21
15	30-Apr-21	Form 15H and 15G	1 Jan 2020- 31 March 2020	15G and 15H for declaration to bank by and individual requesting not to decuct the TDS on interest Income as their income is below basic exemption limit
16	30-Apr-21	GSTR-04	FY 2020-21	Return file by composition scheme dealer (unlike normal registred person who has to file 3 monthly returns)
17	30-Apr-21	Payment under Vivad se Vishwas Scheme		Vivad se Vishwas Scheme - Settling tax disputes between individuals and the income tax department. Its declaration last date was 31st march though its payment last date without additional interest is 30th April 2021
18	30-Apr-21	TCS/TDS Liability Deposit	Mar-21	Due date of depositing TDS/TCS liabilities for previous month under Income Tax Act.
19	30-Apr-21	Equalisation Levy Deposit	March 21	Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
20	01.04.2021 to 30.06.2021	Updation of IEC Details	FY 2021-22	As per new notification, details of IEC are to be updated or confirmed, in case of no change, every year. Non-compliance shall lead to deactivation of IEC Code.
21	30-Apr-21	Form MSME	October to March, 2021	Every specified company shall file return in form MSME Form by 31st October for the period from April to September and by 30th April for the period from October to March.

*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)

**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (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).

Applicability of new provision from April 2021

S. No	Date	Purpose	Compliance Period	Event Details
1	01-Apr-21	Manadatory applicability of HSN Code upto 4/6 digits	1st April, 2021 onwards	1. Registered person with aggregat turnover upto INR 5 Crores during preceding year- Need to mention HSN Code of minimum 4 digits. 2. Registered person with aggregat turnover of more than INR 5 Crores during preceding year- Need to mention HSN Code of minimum 6 digits.
2	01-Apr-21	Accounting software with audit trail	1st April, 2021 onwards	Every company shall maintain its accounting in accounting software having feature of recording audit trail for each and every transaction.
3	01-Apr-21	E-invoice for taxpayer with aggregate turnover of more then INR 50 Crores	1st April, 2021 onwards	E-invoicing is made mandatory for taxpayers having aggregate turnover of more than INR 50 crores during any of the preceding year from 2017-18 onwards.
4	01-Apr-21	Registration on Udyam Portal	1st April, 2021 onwards	MSMEs registrated prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.
5	01-Apr-21	Linking PAN and GSTIN with MSME registration	1st April, 2021 onwards	PAN and GSTIN shall be mandatory after 31st March, 2021. In case of non-availability of PAN and GSTIN, registration under MSME shall stand discontinued.

Mandatory use of Audit Trail in the Accounting Software from 1st April 2021 and the New Audit Disclosure Requirements

On 24th March 2021, the Ministry of Corporate Affairs made certain changes in the manner in which companies are required to disclose their annual accounts and made it mandatory to use accounting software having audit trail features that cannot be disabled throughout the year.

The MCA for this purpose has notified amendments in the Companies (Accounts) Rules, 2014 and Companies (Audit and Auditors) Rules, 2014.

These amendments are due to come into effect from the 1st of April, 2021. Through these amendments, MCA has aimed at maintaining uniformity in accounting and increasing the transparency in records disclosed by the companies.