Due Dates for Compliance Calendar – June 2020

CA Dharam M. Shah 01 Jun 2020 7,545 Views 0 comment Print CA, CS, CMA | Articles

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DUE DATES FOR COMPLIANCES – JUNE 2020

Article compiles due dates which are falling in the Moth of January 2020 and relevant form which needs to be filed for Statutory or Tax Compliance under Various laws related to Income Tax, GST, Provident Fund, ESI and Equalisation Levy.

Event Date	Act	Applicable Form	Obligation
04/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for April by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.(without interest)(Can be filed upto specified date with interest @ 0.75% pm.)
07/06/2020	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS deducted/collected in May. (Can be filed upto specified date with interest @ 0.75% pm.)
15/06/2020	Income Tax	Challan No.280	Deposit of First Instalment of Advance Tax (15%) by all assesses (other than 44AD & 44ADAD cases).(Can be filed upto specified date with interest @ 0.75% pm.)
15/06/2020	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for May 2020.
15/06/2020	ESI	ESI Challan	ESI payment for May 2020.
24/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for Feb, March & April by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year WITH INTEREST @ 9%PA.
27/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for May by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.
29/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for February by taxpayer with turnover between 1.5-5 cr.
29/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for March by taxpayer with turnover between 1.5-5 cr.
30/06/2020	Equalisation Levy	Form 1	Efiling of Annual Statement of Equalisation Levy (Google Tax/Tax on Digital Ads) for 2019-20.
30/06/2020	Income Tax	–	Payment of disputed amount of tax & Waiver of interest & penalty under Vivad se Vishwas Scheme.
30/06/2020	Income Tax	Online form	Uploading declarations received in Form. 15G/15H during quarter ending March.
30/06/2020	Income Tax	Form 61A	Furnishing of Statement of Financial Transactions as required to be furnished u/s 285BA(1) for 2019-20. (For tax audit assesses also receiving cash of more than 2 lacs against sales).
30/06/2020	Income Tax	ITR- 1 to 7	Last date for filing Original & Revised ITR for AY 2019-20.
30/06/2020	Income Tax	–	Payment of life insurance premium, deposit of PPF etc. for saving tax of FY 19-20.
30/06/2020	Income Tax	–	Investment etc for Capital Gains exemption in FY 19-20.
30/06/2020	Income Tax	–	Linking of PAN with Aadhaar.
30/06/2020	Income Tax	Challan No. ITNS-281	Payment of TDS Deducted in March (both Salary & non-salary) with interest @ 0.75% pm.
30/06/2020	Income Tax	Challan No. ITNS-281	Payment of TCS collected in March with interest @ 0.75% pm.
30/06/2020	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS deducted/collected in April & May with interest @ 0.75% pm.
30/06/2020	Income Tax	Challan No.280	Payment of balance Advance Income Tax by ALL. (for Sec 234B & 234C) with interest @ 0.75% pm.
30/06/2020	Income Tax	Form 26QB	Deposit of TDS on payment made for purchase of property in May.
30/06/2020	Income Tax	Form 26QB	Deposit of TDS on payment made for purchase of property in February, March & April with interest @ 0.75% pm.
30/06/2020	Income Tax	Form 26QC	Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual of HUF (not liable to tax audit) during last FY, with interest @ 0.75% pm.
30/06/2020	Income Tax	Form 24Q, 26Q, 27Q	TDS Statements for Q4 of 19-20.
30/06/2020	Income Tax	Form 27EQ	TCS Statements for Q4 of 19-20.
30/06/2020	Income Tax	Form 26QAA	Quarterly return of non-deduction of tax at source by a bank from interest on fixed deposits for quarter ending March.
30/06/2020	Income Tax	Form 16	Issue of Salary TDS Certificates for 19-20.
30/06/2020	Income Tax	Form 16A	Issue of non-salary TDS Certificates for Q4 of 19-20.
30/06/2020	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s. 194IA on purchase of property for payment made in Feb.
30/06/2020	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s. 194IA on purchase of property for payment made in March.
30/06/2020	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s. 194IA on purchase of property for payment made in April.
30/06/2020	Income Tax	Form 16C	Issue of TDS Certificate by tenant for tax deducted u/s. 194IB in March for full year.
30/06/2020	Income Tax	Form 27D	Issue of TCS Certificate for March quarter.
30/06/2020	Goods and Service Tax	GST CMP-02	Opt for Composition Scheme for FY 20-21. Existing ones are not required to apply again.
30/06/2020	Goods and Service Tax	GST RFD-11	Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in 2020-21.
30/06/2020	Goods and Service Tax	ITC-04	Return for March quarter of Goods sent to or received from job-worker.
30/06/2020	Goods and Service Tax	GSTR-1	Monthly return of Outward Supplies for March (Turnover exceeding 1.5 Cr.in previous year)
30/06/2020	Goods and Service Tax	GSTR-1	Monthly return of Outward Supplies for April (Turnover exceeding 1.5 Cr.in previous year)
30/06/2020	Goods and Service Tax	GSTR-1	Monthly return of Outward Supplies for May (Turnover exceeding 1.5 Cr.in previous year)
30/06/2020	Goods and Service Tax	GSTR-1	Quarterly return for January to March for quarterly filers.
30/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for April by taxpayer with turnover between 1.5-5 cr.
30/06/2020	Goods and Service Tax	GSTR-3B	Summary Return cum Payment of Tax for February by taxpayer with turnover upto 1.5 cr.
30/06/2020	Goods and Service Tax	GSTR-5 & 5A	Monthly Return by Non-resident taxable person for Feb, Mar, April & May.
30/06/2020	Goods and Service Tax	GSTR-6	Monthly Return of Input Service Distributor for March, April & May.
30/06/2020	Goods and Service Tax	GSTR-7	Monthly Return by Tax Deductors for March, April, May.
30/06/2020	Goods and Service Tax	GSTR-8	Monthly Return by e-commerce operators for March, April & May.