Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8,  RFD-10, Due dates for payment of TDS / TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/ TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF / ESIC and Due date for PF Return filling  (including pension & Insurance scheme forms).

Due Date Compliance Calendar August 2020

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Due Date
Upto Rs. 5 Crores – Category -I July20 22-Aug-20*
Upto Rs. 5 Crores – Category -II July-20 24-Aug-20*
Upto Rs. 5 Crores – Category -II July, 2017 to January, 2020 Furnishes from 1st July, 2020 to 30th Sep,2020, Late Fee Max 500/- per return & Zero for NIL Return

* No Late fee if not filed till 27th Sep for Category –I & 29th Sep Category -II

Category –I

Chhattis`garh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Category -II

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

Turnover in the previous financial year Return for the Month Due Date
More than 5 core July20 20-Aug-20
Upto Rs. 5 Crores – Category -II July 2017 to January, 2020 Furnishes from 1st July, 2020 to 30th Sep,2020, Late Fee Max 500/- per return & Zero for NIL Return

GSTR-1 –

Turnover Return for Month / Quarter Original Due Date Revised New Due Date
More than INR. 1.50 Crore June -20 11-July-20 5-Aug-20
More than INR. 1.50 Crore July -20 11-Aug -20 11-Aug -20
Up to INR. 1.5 Crore April -June, 2020 31-July-20 03-Aug-20

> 31-08-2020– GSTR-4 – The yearly return for 2019-20 shall be required to be filed in Form GSTR 4 by the above persons

> 31-08-2020- Due date for filing GSTR-5 (to be filed by the Non-Resident taxable person) for Mar-2020, Apr-2020, May-2020, Jun-2020, Jul-2020 months. .

> 31-08-2020- Due date for filing GSTR-5A (to be filed by the OIDAR) for Jul-2020 month. .

> 31-08-2020- Due date for filing GSTR-6 (to be filed by Input Service Distributor for Mar-2020, Apr-2020, May-2020, Jun-2020, Jul-2020 months.

> 31-08-2020- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for Mar-2020, Apr-2020, May-2020, Jun-2020, Jul-2020 months.

> 31-08-2020- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for Mar-2020, Apr-2020, May-2020, Jun-2020, Jul-2020 months.

Due dates for Compliance under Income tax

> 07-08-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of July 2020

> 15-08-2020 – Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2019-20

> 15-08-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July 2020 has been paid without the production of a Challan

> ​14-08-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o June 2020

> 14-08-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o June 2020

> 14-08- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June 2020

> 30-08-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of July 2020

> 30-08-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July 2020

> 30-08-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July 2020

Due dates for Compliances under ESI Act

> 15-08-2020- ESIC Payment for m/o July 2020

> 15-08-2020- PF Payment for m/o July 2020

Due Date Compliance Calendar July 2020

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Due Date
Upto Rs. 5 Crores – Category -I Mar-20 3-Jul-20
Upto Rs. 5 Crores – Category -II Mar-20 5-Jul-20
Upto Rs. 5 Crores – Category -I Apr-20 6-Jul-20
Upto Rs. 5 Crores – Category -II Apr-20 9-Jul-20
Upto Rs. 5 Crores – Category -I May-20 12-Jul-20 *
Upto Rs. 5 Crores – Category -II May-20 14-Jul-20*
Upto Rs. 5 Crores – Category -I Jun-20 22-Jul-20*
Upto Rs. 5 Crores – Category -II Mar-20 24-Jul-20*

Due Date

* No Late fee if not filed till 12th Sep

Category –I

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

Category -I

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

Turnover in the previous financial year Return for the Month Due Date
More than 5 core Jun-20 20-Jul-20

> GSTR-1 –

Turnover Return for the Month / Quarter Original Due Date Revised New Due Date
Up to INR. 1.5 Crore January-March, 2020 30-Apr-20 17-Jul-20
More than INR. 1.5 Crore Mar-20 11-Apr-20 10-Jul-20
More than INR. 1.5 Crore Apr-20 11-May-20 24-Jul-20
More than INR. 1.5 Crore May-20 11-Jun-20 28-Jul-20
Up to INR. 1.5 Crore April -June, 2020 31-July-20 31-July-20*

No Late fee till 3rd Aug

> 07.2020 – GST CMP-08 -Registered person availing the benefit provided under Notification 2/2019 – Central Tax (Rate) shall be required to furnish details of self-assessed tax in Form GST CMP-08 for quarter ending March 2020

> 07.2020 – GSTR-4 – The yearly return for 2019-20 shall be required to be filed in Form GSTR 4 by the above persons

Due dates for Compliance under Income tax

> 07-07-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of June 2020

> 07-07-2020 – Due date for deposit of TDS for the period April 2020 to June 2020 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

> 31-07-2020-The deadline to file Income tax returns for the Financial Year 2018-19 (Assessment year 2019-20)

> 15-08-2020 – Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2019-20*

> 15-07-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2020 has been paid without the production of a Challan

​> 15-07-2020- ​Quarterly statement of TCS deposited for the quarter ending June 30th, 2020

> 15-07-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o May 2020

> 15-07-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o May 2020

> 15-07- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May 2020

> 30-07-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of June 2020

> 30-07-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of June 2020

> 30-07-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of June 2020

​> 31-07-2020- Quarterly statement of TDS deposited for the quarter ending June 30, 2020

> 31-07-2020- Quarterly statement of TDS deposited for the quarter ending March 31, 2020

> 31-07-2020- The date for making various investment/ payment for claiming deduction under Chapter-VIA-B of the IT Act which includes section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations) etc. has also been further extended to 31st July, 2020. Hence the investment/ payment can be made upto 31st July, 2020 for claiming the deduction under these sections for FY 2019-20.

Due dates for Compliances under ESI Act

> 15-07-2020- ESIC Payment for m/o June 2020

> 15-07-2020- PF Payment for m/o June 2020

********

Due Date Compliance Calendar June 2020

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Original Due Date Revised New Due Date Interest Rate for delay in Payment Late fees
Upto 1.50 crore Feb-20 22-Mar-20 30-Jun-20 Nil Nil
Upto 1.50 crore Feb-20 24-Mar-20 30-Jun-20 Nil Nil
Turnover in the previous financial year Return for the Month Original Due Date Revised New Due Date Interest Rate for delay in Payment Late fees
More than Rs. 1.50 crore upto Rs. 5.00 crore Feb-20 22-Mar-20 29-Jun-20 Nil Nil
More than Rs. 1.5 crore upto Rs. 5.00 crore Feb-20 24-Mar-20 29-Jun-20 Nil Nil
More than Rs. 1.50 crore upto 5.00 crore Mar-20 22-Apr-20 29-Jun-20 Nil Nil
More than Rs. 1.50 crore upto Rs. 5.00 crore Mar-20 24-Apr-20 29-Jun-20 Nil Nil
More than Rs. 1.50 crore upto Rs. 5.00 crore Apr-20 22-May-20 30-Jun-20 Nil Nil
More than Rs. 1.50 crore upto 5.00 crore Apr-20 24-May-20 30-Jun-20 Nil Nil
Turnover in the previous financial year Return for the Month Original Due Date Revised New Due Date Interest Rate for delay in Payment Late fees
More than Rs. 5.00 crore Feb-20 20-Mar-20 24-Jun-20 Nil upto 4th April, 9% thereafter Nil
More than Rs. 5.00 crore Mar-20 20-Apr-20 24-Jun-20 NIL upto
5th May, 9% thereafter
Nil
More than Rs. 5.00 crore Apr-20 20-May-20 24-Jun-20 Nil upto 4th April, 9% thereafter Nil
More than INR. Rs. 5.00 Crore May-20 20-Jun-20 27-Jun-20 Nil Nil

> GSTR-130-06-2020- as detailed below:-

Turnover Return for the Month Original Due Date Revised New Due Date
Up to INR. 1.5 Cr January-March 2020 30-Apr-20 30-Jun-20
More than INR. 1.5 Cr Mar-20 11-Apr-20 30-Jun-20
More than INR. 1.5 Cr Apr-20 11-May-20 30-Jun-20
More than INR. 1.5 Cr May-20 11-Jun-20 30-Jun-20

> 30-06-2020- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR as detailed below:-

Return for the Month Original Due Date Revised New Due Date
Feb-20 20-Mar-20 30-Jun-20
Mar-20 20-Apr-20 30-Jun-20
Apr-20 20-May-20 30-Jun-20
May-20 20-Jun-20 30-Jun-20

> 30-06-2020- Due date for filing GSTR-6 (to be filed by Input Service Distributor as detailed below:-

Return for the Month Original Due Date Revised New Due Date
Mar-20 13-Apr-20 30-Jun-20
Apr-20 13-May-20 30-Jun-20
May-20 13-Jun-20 30-Jun-20

> 30-06-2020- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST as detailed below:-

Return for the Month Original Due Date Revised New Due Date
Mar-20 10-Apr-20 30-Jun-20
Apr-20 10-May-20 30-Jun-20
May-20 10-Jun-20 30-Jun-20

> 30-06-2020- Due date for filing GSTR-8 (to be filed by the by the by the E-commerce operators required to deduct TDS under GST as detailed below:-

Return for the Month Original Due Date Revised New Due Date
1-Mar-20 10-Apr-20 30-Jun-20
1-Apr-20 10-May-20 30-Jun-20
1-May-20 10-Jun-20 30-Jun-20

> 30-06-2020- If any compliance (Like Notice, Intimation, Hearing Etc.) fall in between 20th day of March, 2020 to the 29th day of June, 2020, the last date of that compliance shall be extended to 30th day of June, 2020

> 30-06-2020- GST ITC‐04 Return for March quarter of Goods sent to or received from job‐worker.

> 30-06-2020- The extended time limit for online filing LUT (GST RFD 11) for Exports & Supplies to SEZ without payment of tax is 30.06.2020 for F.Y. 2020‐21.

> 30-06-2020- Extended time limit for merchant exporter to export goods falling within 20.03.2020 to 29.06.2020 is 30.06.2020.

Due dates for Compliance under Income tax

> 07-06-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of MAY 2020

> 15-06-2020 – First installment of advance tax for the assessment year 2021-22​*

> 30-06-2020-The deadline to file Income tax returns for the Financial Year 2018-19 (Assessment year 2019-20) was of MARCH 31, 2020.

> 15-06-2020 – Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2019-20*

> 15-06-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May 2020 has been paid without the production of a Challan

> ​15-05-2020- ​Quarterly statement of TCS deposited for the quarter ending March 31, 2020

  • However it could be deposited till 30.06.2020 without any late fee.

> 14-06-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o April 2020

> 14-06-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o April 2020

> 14-06- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April 2020

> 30-06-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May 2020

> 30-06-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May 2020

> 30-06-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May 2020

​> 31-05-2020- Quarterly statement of TDS deposited for the quarter ending March 31, 2020*

  • However it could be deposited till 30.06.2020 without any late fee.

> 30-06-2020- The due date for linking of PAN with Aadhaar as specified under sub‐section 2 of Section 139AA of the Income‐tax Act,1961 has been extended to 30th June, 2020 due to COVID – 19 outbreaks

> 30-06-2020- Replying to Notices, Assessments, Appeals, Revisional matters and any compliance matters. Taxpayers will get more time for replying to notices, assessments, appeals and compliances, till 30.06.2020

Due dates for Compliances under ESI Act

> 15-06-2020- ESIC Payment for m/o May 2020

> 15-06-2020- PF Payment for m/o May 2020

********

Due Date Compliance Calendar May 2020

A. Due dates for Compliances under GST

  • 11-05-2020- Due date for filing GSTR-1 for m/o APRIL 2020 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only.
    • Due date is not extended
    • No late fee to be levied if GSTR-1April 2020 is filed by 30th June 2020.
  • 05-05-2020 – GSTR-3B for the m/o March 2020 for taxpayers having an aggregate turnover of more than Rs. 5 Crores in the previous financial year. Pay due Tax till this date. (i.e. Due date + 15 days of Grace)-
    • The due date is mentioned only from the point of view of applicability of the Interest for delay in Payment of due tax
    • No Late Fees payable
    • Interest payable @ NIL for first 15 days and 9% thereafter (eg. If there is delay of 30 days from Due Date, Interest payable NIL for first 15 days and @ 9% for next 15 days)
    • Relaxation available if GSTR-3B for Feb 2020, Mar 2020 and April 2020 filed by 24th June 2020.
    • If Return not filed by 24th June, then late fees and Interest @ 18% payable from Original Due Date.
    • Due Date for filing GSTR-3B for May 2020 extended to 27th June 2020.

B. Due dates for Compliance under Income tax 

  • 07-05-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of April 2020
  • 15-05-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2020 has been paid without the production of a Challan
  • ​15-05-2020- ​Quarterly statement of TCS deposited for the quarter ending March 31, 2020
    • However it could be deposited till 30.06.2020 without any late fee.
  • 15-05-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o March 2020
  • 15-05-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o March 2020
  • 15-05- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March 2020
  • 30-05-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April 2020
  • 30-05-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April 2020
  • 30-05-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April 2020
  • ​31-05-2020- Quarterly statement of TDS deposited for the quarter ending March 31, 2020*
    • However it could be deposited till 30.06.2020 without any late fee.
  • 31-05-2020- Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2019-20 and hasn’t been allotted any PAN*
  • ​31-05-2020- Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN*

C. Due dates for Compliances under ESI Act

  • 15-05-2020- ESIC Payment for m/o Feb & March 2020
  • 15-05-2020- PF Payment for m/o March 2020

********

Due Date Compliance Calendar April 2020

A. Due dates for Compliances under GST

> 11-04-2020- Due date for filing GSTR-1 for m/o March 2020 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only.

√ Due Dates not extended

√ No late fee to be levied if GSTR-1 for the months of March 2020, April 2020 and May 2020 (Monthly cases) and Quarter January to March 2020 (Quarterly cases) is filed by 30th June 2020.

> 30-04-2020- Due date for filing GSTR-1 for March Quarter -> Applicable for taxpayers with Annual Aggregate turnover upto Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only.

√ Due Dates not extended

√ No late fee to be levied if GSTR-1 for the months of March 2020, April 2020 and May 2020 (Monthly cases) and Quarter January to March 2020 (Quarterly cases) is filed by 30th June 2020.

> 04-04-2020 – GSTR-3B for the m/o Feb 2020 for taxpayers having an aggregate turnover of more than Rs. 5 Crores in the previous financial year. Pay due Tax till this date.

√ No Late Fees payable

√ Interest payable @ NIL for first 15 days and 9% thereafter (eg. If there is delay of 30 days from Due Date, Interest payable NIL for first 15 days and @ 9% for next 15 days)

√ Relaxation available if GSTR-3B for Feb 2020, Mar 2020 and April 2020 filed by 24th June 2020.

√ If Return not filed by 24th June, then late fees and Interest @ 18% payable from Original Due Date.

√ Due Date for filing GSTR-3B for May 2020 extended to 27th June 2020.

B. Due dates for Compliance under Income tax

> 30-04-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March 2020

> 07-04-2020 – Due date for deposit of Tax deducted by an office of the Government for the month of March 2020. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan

> 30-04-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2020 has been paid without the production of a Challan

> 14-04-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Feb 2020

> 14-04-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Feb 2020

> 14-04- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194 Min the month of Feb 2020

> 30-04-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2020

> 30-04-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March 2020

> 30-04-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of March, 2020

C. Due dates for Compliances under ESI Act

> 15-04-2020- ESIC Payment for m/o Feb 2020

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(Author can be reached at fcamkguptaldh@gmail.com)

(Republished with amendments)

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58 Comments

    1. M.K. GUPTA, TAX EXPERT says:

      Dear Sir, Good Day!!

      No sir, no such reference in the notification so Pls comply accordingly.

      YouTube channel,
      “TAX EXPERT MK GUPTA”

      1. Siva Shankar Panda says:

        Dear Sir,

        It is clearly mentioned whatever due date fall under taxation law before 31st Dec 2020 is extended to 31st March 2021 .
        As mentioned in circular
        “”In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other
        Laws (Relaxation of Certain Provisions) Ordinance, 2020 (2 of 2020) (hereinafter referred to as the Ordinance), the
        Central Government hereby specifies , for the purposes of the said sub-section (1),-
        (i) the 31st day of December, 2020 shall be the end date of the period during which the time limit specified in, or
        prescribed or notified under, the specified Act falls for the completion or compliance of such action as
        specified under the said sub-section; and
        (ii) the 31st day of March, 2021 shall be the end date to which the time limit for completion or compliance of
        such action shall stand extended:””

        As many author published the due date of 1st quarter return due date to 31st March 2021.
        Can your clarify the above sir??

  1. Vivek Kasat says:

    Thanks for the compilation. In case of PF – Don’t you think that in May compliance calendar, reference to April month’s contribution payment in addition to March to be given in the absence of any announcement by EPFO to extend April 2020 wage month’s PF contribution payment due date?

  2. Monica Patadia says:

    We had TDS payment to be made via Bank manual challans for April ’20, which was not processed on 07.05.20 on account of Buddha Purnima (Public / BAnk holiday). The same was duly processed on 08.05.20 i.e. next day was public holiday. Would this be considered as late payment?

    1. WARD NO.4 says:

      DEAR MADAM

      BANKS WERE WORKING ON BUDH PRUNIMA, MOREOVER ONLINE BANKING IS ALWAYS AVAILABLE.
      YouTube channel,
      “TAX EXPERT MK GUPTA

  3. Nitin Bansal says:

    In April month I have registered myself for ESIC for the purpose of getting contract but I couldn’t get that contract I have not employed any person. Is mandatory to file monthly contribution. I have also not obtain any IP for any person on my employer portal.

    1. M.K. GUPTA says:

      Dear Sir, The contribution would be NIL as you had not employed any person.
      You May Pls consider to contact your jurisdictional Labour Inspector to surrender that Registration.

    1. swati says:

      Yes, you must disclose all NIL rated supply and Zero rated supply of Goods & Services under the specified column in GSTR-1 and GSTR-3B for Claiming ITC on Zero rated supply.

    1. M.K. GUPTA says:

      Dear Sir
      Pls clarify your Point

      Subscribe to our YouTube channel, “Tax Expert MK GUPTA” for Latest / instant legal updates INCLUDING THIS CALENDAR
      THANX & REGARDS.
      M.K. Gupta. Chartered Accountant.

  4. rajesh agarwal says:

    sir, ur presentation is excellent. i just wanted to know, if the compliance date for esi and pf is 15th august ,a national holiday,can the date be read as 16th august as the last date.

  5. V.SURESH says:

    TO COMPLY WITH VARIOUS STATUTORY PROCEDURES OF OUR GOVT., THE PLANNING IS COMPULSORY, FOR WHICH YOUR DUE DATE COMPLIANCE CALENDAR IS VERY MUCH USEFUL.

  6. FCAMKGUPTA says:

    Subscribe to our YouTube channel, “Tax Expert MK GUPTA” for Latest / instant legal updates.
    M.K. Gupta. Chartered Accountant

  7. Paul Chandra Kumar says:

    May add – Statement of Specified Financial Transactions u/s 285BA(1) of the Income tax Act, 1961 – FY 2018-19 -Due Date 31 May 2019

  8. Ahmad says:

    DEAR SIRS
    MY TURNOVER IS BELOW 1.5 cr, I FILED GSTR1 FOR JULY-17 FOR JULY-17 AFTER THAT GOVT GAVE RELIEF FOR SMALL BUSINESS TO FILE GSTR-1 QTRLY SO I FILED GSTR-1 FOR (JUL-AUG-SEP) IN SEP-17,
    NOW JULY-17 DATA HAS BEEN POSTED TWICE AND IT WAS NOT DELETED AUTOMATICALLY AS PER INSTRUCTIONS IN THE MEDIA AT THAT TIME
    I FEEL CONFIDENT OF RECEIVING A HELPFUL REPLY

  9. Vinoth says:

    Dear Sir/Madam,
    I’ve enrolled in GST dt on 11.10.2018 and paid the Tax Amount for the months of October, November & December 2018 before 20th every month. But I don’t know about the e-filing of the returns. I’ve thought that quarterly option is there. When I tried to file the e-returns through online, it shows me about the penalty which is very high. Due to less knowledge and experience of this new GST, I couldn’t able to follow this properly. I don’t know how to waiver the penalty in GST. Pls help me if anyone knows..

  10. AVINASH KUMAR says:

    Dear Sir,
    B. Due dates for Compliance under Income tax
    ≥ 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Nov 2018.

    here it should be Oct.2018 instead of Nov.2018.
    Pls. revert if I am incorrect.
    Thanks
    Avinash

  11. CA. Monika N Rathi says:

    Hello Sir,
    in compliance calender for the month of october, you have written GSTR-4 for Non Resident taxable person but it for Composition Dealer.

  12. CA Sumit Jalan says:

    Hello sir,
    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  13. Aman Garg says:

    If F.y. of WOS outside india is Jan-Dec, we have to file Form ODI Part II along with Balance sheet ending 31st March or 31st December? And till when it is to be filed?

  14. Abhishek says:

    Dear Sir for job work related reporting Form ITC-04 is being used for which last date to file the same was December 31, 2017. ITC-01 is mentioned under your note by typical mistake please correct the same.

  15. SMARTASSOCIATES says:

    SIR, IF I am Filing gstr1 for August months( turnover below1.5 CR) WEBSITE IS NOT Accepting it and only taking return for the months JULY only., which is already filed by me. so what to do? now i have to file GSTR1 return for july, aug, sep, combine or i have to file that Individually?

  16. Anuradha says:

    This query is from the owner of a commercial property, who has given the property on monthly lease rent of Rs 3,60,000. After the introduction of GST, for the first time, Rent and GST are received on 9th October, 2017. Annual gross receipts of Lease rent are Rs 43,20,000 only.
    Pl advise on GST payment and return filing compliances;
    Query 1 : what is the due date for payment of GST, as per the latest timelines ?
    Query 2 : what are the returns to be filed by the owner of the property and the due dates for compliance as per the latest revised guidelines.

    1. Ganeshan says:

      GSTR 3B to be filed by 20th of subsequent month. GSTR 1, 2, 3 to be filed on quarterly basis as the turnover in your case is 1.5 crores. The return GSTR 1 for quarter July to Sept 2017 is due on 31.12.2017.

    1. Banu says:

      Same may be corrected as

      GSTR 1. TO> 100 CRORES. 3RD OCTOBER
      TO<= 100 CRORES. 10TH OCTOBER

      GSTR2. FOR ALL. 31ST OCTOBER

      GSTR3. FOR ALL. 10TH NOVEMBER

    1. FCA M K GUPTA says:

      Extension of time limit for filling of return in Form GSTR – 4 for the quarter ending September 2017 by a composition dealer upto November 15, 2017 vide Notification No. 41/2017 –dated October 13, 2017

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