Compliance Of February

S. No.	Due Date	Nature of Compliance	Compliance Period	Nature of Compliance in Detail
1	07-Feb-21	TCS/TDS Liability Deposit	Jan-21	Due date of depositing TDS/ TCS liabilities for the previous month
2	07-Feb-21	Equalisation Levy Deposit	Jan-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.
3	10-Feb-21	GSTR-7	Jan-21	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4	10-Feb-21	GSTR-8	Jan-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.
5	11-Feb-21	GSTR-1	Jan-21	GSTR 1 filing by the registered person with an aggregate turnover of more than 5 crore or who is not opting for QRMP Scheme having Turnover up to 5 crore.
6	13-Feb-21	GSTR -6	Jan-21	Due Date for filing return by Input Service Distributors.
7	15-Feb-21	Provident Fund	Jan-21	Due Date for payment of Provident fund contribution for the previous month.
8	15-Feb-21	ESI	Jan-21	Due Date for payment of ESI contribution for the previous month.
9	15-Feb-21	ITR	FY 2019-20	ITR in case of a Tax payer required to get their accounts audited. (Extended Date)
10	15-Feb-21	ITR	FY 2019-20	ITR in case of a Tax payer required to furnish report in respect of international/specified domestic transactions. (Extended Date)
11	15-Feb-21	AOC- 4	FY 2019-20	Filing of Financial Statements by Corporate with Registrar of Companies (ROC). (Extended Date)
12	15-Feb-21	Quarterly TDS Certificate	Quarter 3 (FY 2020-21)	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the previous quarter.
13	20-Feb-21	GSTR -5	Jan-21	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14	20-Feb-21	GSTR -5A	Jan-21	GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15	20-Feb-21	GSTR – 3B	Jan-21	Due date for GSTR-3B having Annual Turnover of more than 5 Crore
16	22-Feb-21	GSTR – 3B	Jan-21	Refer Note 1
17	24-Feb-21	GSTR – 3B	Jan-21	Refer Note 2
18	25-Feb-21	GST PMT 06	Jan-21	Taxpayer who is opting for QRMP Scheme has to deposit tax using form GST PMT-06 by the 25th of the following month, for the first and second months of the quarter.
19	28-Feb-21	GSTR – 9	FY 2019-20	GST Annual Return to be filed by Regular Taxpayers filing GSTR 1, GSTR 2, and GSTR 3. (Extended Date)
20	28-Feb-21	GSTR – 9C	FY 2019-20	GST Audit i.e. Reconciliation Statement between Annual Return and Audited Financial Statements. (Extended Date)

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, Uttrakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).