Article compiles due dates for GSTR-1 Return, GSTR-3B , GSTR TRAN-02, TDS Payment, Issue of TDS Certificate for tax deducted U/s. 194-IA /194-IB , Furnishing of Form 24G by an office of the Government, Issue of Quarterly TDS Certificate, Advance Tax, Form 3CEK, Furnishing of challan-cum-statement in respect of tax deducted U/s. 194-IA and 194-IB, Return in respect of securities transaction tax, Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit, Form 64 C, Form No. 64B, Report by an approved institution/public sector company under Section 35AC(4)/(5) and Payment of ESI/PF/PT.
|Particulars of Compliance||Forms/returns||Due Date|
|Compliances Calendar for GST|
|1.||Return to be filed by every E-commerce operator who is
required to deduct Tax Collected at Source (TCS) for the month of November,2020.
|2.||Return to be filed by every person who is required to deduct Tax at Source (TDS)||GSTR-7||10-12-2020|
|3.||Return of outward supplies (i.e sales) only for assesses having turnover exceeding 1.5 Cr or who have opted to file monthly return.||GSTR-1||11-12-2020|
|4.||Return to be filed by Input Service Distributor for the month of November, 2020||GSTR-6||13-12-2020|
|5.||Return to be filed by registered person under GST 2020 having turnover exceeding Rs. 5 crore for the month of November, 2020.||GSTR-3B||20-12-2020|
|6.||Return to be filed by registered person having a turnover of upto Rs. 5 Crores in the previous Financial Year. Tax Return for the month of November,2020
(Group A: 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)
|7.||Return to be filed by registered person having a turnover of upto Rs. 5 Crores in the previous Financial Year for the month of November, 2020
(Group B: 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)
|8.||Return to be filed by Non-Resident Foreign taxpayer registered under GST (for the month of November,2020).||GSTR-5||20-12-2020|
|11.||Return to be filed by Non-Resident Online Information and Database Access or Retrieval (OIDAR) services Provider (for the month of November, 2020).||GSTR-5A||20-12-2020|
|12.||Annual return to be filed yearly by taxpayers registered under GST FY 2018-19||GSTR-9||31-12-2020|
|13.||Annual return form for the composition scheme dealers having an annual turnover upto Rs. 1.5 crore FY 2018-19||GSTR-9A||31-12-2020|
|14.||Audit form to be filed by taxpayers having the turnover exceeding Rs. 2 crores in a financial year along with the reconciliation statement and certification of an audit FY 2018-19||GSTR-9C||31-12-2020|
|Compliances Calendar for Companies Act, 2013|
|1.||Companies Fresh Start Scheme, 2020– (Annexure I)||Extension||31-12-2020|
|2.||Due date for holding Annual General Meeting (AGM) for the Companies registered under Companies Act pertaining to the Financial Year 2019-20||Extension-AGM||31-12-2020|
|3.||Appointment of Statutory Auditor in the Annual General Meeting (AGM)||Form No. ADT-1||Within 15 days of AGM|
|4.||Filing of financial statements with the ROC- Companies||Form No. AOC-4||Within 30days of AGM|
|5.||Filing of Annual Return with the ROC – Companies||Form No.
|Within 60 days of AGM|
|Compliances Calendar for Limited Liability Partnership Act, 2008|
|1.||Filling of Statement of Account and Solvency
Note: The due date for filing of return has been extended to December 31, 2020 vide circular dated 28-09-2020 (Annexure II)
|Compliances Calendar for ESI and PF & PT Payments|
|1.||Professional Tax Payment for November, 2020||PT||10-12-2020|
|2.||PF Payment for November, 2020||ECR||15-12-2020|
|3.||ESIC Payment for November, 2020||ESI Challan||15-12-2020|
|Compliances Calendar for Income Tax Act|
|1.||For deposit of Tax deducted/collected for the month of November, 2020.||07-12-2020|
|2.||Advance Tax Payment form October, 2020 to December, 2020||15-12-2020|
|3.||Return of income for the assessment year 2020-21(FY 19-20) for all assessee other than
(a) corporate-assessee or
(b) non-corporate assessee (whose books of account are required to be audited) or
(c) Partner of a firm whose accounts are required to be audited or
(d) An assessee who is required to furnish a report under section 92E.
Note: The due date for filing of return has been extended to December 31, 2020 vide Press Release, dated 24-10-2020.
Due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction for the Assessment Year 2020-21*.
Note: The due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction has been extended to December 31, 2020 vide Press Release, dated 24-10-2020.
Author: Drusti Domadia is an Associate at M&K Associates and can be reached at [email protected]
Disclaimer: The views, information or opinions expressed herein are compiled by the Legal team of M&K Associates, Company Secretaries, Hyderabad. The above information is solely for disseminating knowledge and private circulation. We are hereby not liable for any loss, damage or inconvenience caused as a result of reliance on such information and we accept no legal liability or other responsibility by or on behalf of any errors, omissions, or statements on this content.
(Republished with Amendments)