India is one of the fastest-growing economies of the world. As the economy grows so does the number of compliances involved in the businesses. To bring more transparency in business processes government authorities keep on adding new compliances as per the requirement. With the growing number of compliances, it gets difficult for taxpayers and other entities to remember each and every due date. Here we have prepared a compliance calendar with due dates for GST filings, Tax compliance, annual compliance of Private Limited Company and LLPs. The following compliance calendar includes various acts like Income Tax Act[1], Goods & Service Tax, Companies Act, Provident Fund Act etc.
Due Dates Compliance Calendar for March 2020
|
Compliance |
Applicable to |
Due Date |
|
Challan-cum statement for TDS |
All deductors |
2nd March, 2020 |
|
Deposit of TDS/TCS Deposit of Equalization levy Filing of ECB-2
|
Deductors/ Collectors. Digital transactions. Eligible corporate borrowers. |
7th March, 2020 |
|
File GSTR1 |
Taxpayers with annual turnover more than INR 1.5 cr. |
11th March, 2020 |
|
Issue TDS Certificates u/s 194IA and 194 IB |
All Deductors |
15th March, 2020 |
|
4th installment of Advance Tax |
Taxpayers liable to pay advance tax. |
15th March, 2020 |
|
File GSTR 3B |
GST Taxpayers |
20th March, 2020 |
|
File Challan-cum-statement for TDS u/s 194-IA and 194-IB |
All Deductors |
30th March, 2020 |
|
File GSTR-9-Annual Return |
GST Taxpayers |
31st March, 2020 |
|
Due date to link PAN with Aadhaar |
Everyone |
31st March, 2020 |
Due Date Compliance Calendar for April 2020
|
Compliance |
Applicable to |
Due Date |
|
Deposit of Equilazation levy |
Digital transactions |
7th April, 2020 |
|
Filing of ECB-2 |
Eligible corporate borrowers |
7th April, 2020 |
|
Filing of GSTR 7 |
Person who is required to deduct TDS. |
10th April, 2020 |
|
Filing of GSTR 8 |
Ecommerce operators who have to deduct TCS. |
10th April, 2020 |
|
Filing of GSTR-1 |
Taxpayers with annual turnover more than Rs 1.5 cr. |
11th April,2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th April, 2020 |
|
Payment for PF/ESIC |
Both Employer and Employee |
15th April, 2020 |
|
Issue of TDS certificate for 194IA/IB |
All Deductors |
15th April,2020 |
|
Filing of GSTR 4 |
Composition Dealer |
18th April, 2020 |
|
Filing of GSTR 3B Filing of GSTR 5/5A |
GST Taxpayers |
20th Aril, 2020 |
|
Monthly PF Return |
Employers having PF registration |
25th April, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN). |
28th April, 2020 |
|
· Monthly PT payment · GSTR-1 quarterly return · Deposit of TDS/TCS · Filing of form 26QB & 26QC |
· Employees · Taxpayers with annual turnover upto Rs 1.5 cr · Deductors/Collectors · TDS on sale of immovable property
|
30th April, 2020 |
Due Date Compliance Calendar for May 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization levy · Filing of ECB-2 |
· Deductors/ Collectors
· Digital transactions · Eligible corporate borrowers |
7th May, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who have to deduct TCS
|
10th May, 2020 |
|
Filing of GSTR 1 |
Taxpayers whose annual turnover is above Rs 1.5 cr. |
11th May, 2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th May, 2020 |
|
· Payment for PF/ESIC · Issue of TDS certificate · Form 26EQ |
· Both Employer and Employee · All Deductors
|
15th May, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers
· OIDAR service provider. |
20th May, 2020 |
|
Monthly PF return |
Employers having PF registration |
25th May, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN) |
28th May, 2020 |
|
· Filing of Form 26 QB & 26QC · Form 11- Annual return with MCA for LLP |
· TDS on sale of immovable property
· All LLPs irrespective of turnover during the year |
30th May, 2020 |
|
· Monthly PT Payment · Quarterly TDS return · Form 61A & 61B for SFT |
· Employees · Employer · Taxpayers |
31st May, 2020 |
Due Date Compliance Calendar for June 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization levy · Filing of ECB-2
|
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th June, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th June, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th June, 2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th June, 2020 |
|
· Payment for PF/ ESIC · Issue of TDS Certificate for 194IA/IB · 1st installment of Advance Tax · Quarterly TDS Certificates |
· Both Employer and Employee · All deductors · Person whose estimated tax liability for the year exceeds Rs 10, 000 · All deductors |
15th June, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers
· Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th June, 2020 |
|
Monthly PF Return |
Employers having PF registration |
25th June, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN) |
28th June, 2020 |
|
· Filing of Form 26 QB & 26 QC · Payment of PT · Form 49- Transfer of shares in/through foreign entity. |
· TDS on sale of immovable property · Employees
|
30th June, 2020 |
Due Date Compliance Calendar for July 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th July, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th July, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th July, 2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th July, 2020 |
|
· Foreign Liability & Assets (FLA) for FEMA · Form 27EQ · Payment for PF/ESIC
· Issue of TDS Certificate |
· Any Company who has either made ODI or received FDI. · Corporate and Government Collectors and Deductors · Both Employer and Employee · All deductors |
15th July, 2020 |
|
GSTR-4 |
Composition Dealer |
18th July, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers · Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th July, 2020 |
|
Monthly PF Return |
Employers having PF registration |
25th July, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN) |
28th July, 2020 |
|
· Filing of Form 26QB & 26QC · Form 27D- TCS Certificate |
· TDS on sale of immovable property · Tax Collector |
30th July, 2020 |
|
· Quarterly TDS Returns · Quarterly GSTR-1 Return · Monthly PT Payment · ITR for Non-Corporate Assesses |
· All deductors · Taxpayers with annual turnover upto Rs 1.5 cr · Employees · Non Corporate Assesse |
31st July, 2020 |
Due Date Compliance Calendar for August 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th August, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th August, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th August, 2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th August, 2020 |
|
· Payment for PF/ESIC · Issue of TDS Certificate for 194IA/IB |
· Both Employer and Employee · All deductors
|
15th August, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers · Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th August, 2020 |
|
Monthly PF Return |
Employers having PF registration |
25th August, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN) |
28th August, 2020 |
|
Filing of Form 26QB & 26QC |
TDS on sale of immovable property
|
30th August, 2020 |
|
· Monthly PT Payment · Annual Information Return |
· Employees · High value financial transactions under Income Tax Act, 1961 by specified individuals. |
31st August, 2020 |
Due Date Compliance Calendar for September 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th September, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th September, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th September, 2020 |
|
Filing of GSTR 6 |
Input Service Distributor |
13th September, 2020 |
|
· Payment for PF/ESIC for · Issue of TDS Certificate for 194IA/IB · Second Installment of Advance Tax |
· Both Employer and Employee · All deductors · Person whose estimated tax liability for the year exceeds Rs 10, 000
|
15th September, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers · Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th September, 2020 |
|
Monthly PF Return |
Employers having PF registration. |
25th September, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN). |
28th September, 2020 |
|
· Filing of Form 26QB and 26 QC · Monthly PT Payment · ITR Filing for Companies and Person covered under 44AB (other than TP) · Last day of holding AGM · Form 3CEAC |
· TDS on sale of immovable property · Employees · Entities that are assessed under section 44AB. · Every Company other than One Person Company. · Every Indian constituent entity of an IG headquartered outside India (foreign IG). |
30th September, 2020 |
Due Date Compliance Calendar for October 2020
|
Compliance |
Applicable to |
Due date |
|
· Deposit of TDS/TCS · Deposit of Equalization Levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th October, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th October, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th October, 2020 |
|
Filing of GSTR 6 |
Input Service Distributor |
13th October, 2020 |
|
· Payment for PF/ESIC · Issue of TDS Certificate for 194IA/IB · Quarterly Form 27EQ · Form ADT-1 |
· Both Employer and Employee · All deductors · Corporate and Government Collectors and Deductors. · Companies to intimate the Registrar of Companies regarding the appointment of an Auditor. |
15th October, 2020 |
|
Filing of GSTR-4 |
Composition Dealer |
18th October, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers · Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th October, 2020 |
|
· Monthly PF Return · Filing of GSTR 11 |
· Employers having PF registration. · Taxpayers who have been assigned a Unique Identity Number (UIN). |
25th October, 2020 28th October, 2020 |
|
· Issue of Form 27D-TCS · Filing of Form AOC-4-Companies · Filing of Form 8-LLP · Filing of Form 26QB & 26QC |
· Tax that is collected by Seller from Buyer as per Section 206C (1). · All Companies listed with any stock exchange in India. · All LLPs registered in India · TDS on sale of immovable property |
30th October, 2020 |
|
· Quarterly GSTR 1 Return · Quarterly TDS Return · Monthly PT Payment · Form 3CEAB |
· Taxpayers with annual turnover upto Rs 1.5 cr · All deductors · Employees · Person competent to verify the return of income (under section 140 of the Act) of the constituent entity. |
31st October, 2020 |
Due Date Compliance Calendar for November 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization Levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th November, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th November, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th November, 2020 |
|
Filing of GSTR-6 |
Input Service Distributor |
13th November, 2020 |
|
· Payment for PF/ESIC · Issue of TDS Certificate for 194IA/IB · Issue of Form 16 |
· Both Employer and Employee · All deductors · Issued by an employer to employees.
|
15th November, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers · Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th November, 2020 |
|
Monthly PF Return |
Employers having PF registration.
|
25th November, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN). |
28th November, 2020 |
|
Filing of MGT-7 with MCA |
All Registered Companies in India. |
29th November, 2020 |
|
· Monthly PT Payment · Filing of Form 26QB & 26QC · ITR Form for Assessee covered under TP & Form 3CEB · Form 3CEAA · Form 3CEAD |
· Employees · TDS on sale of immovable property · Company that is engaged in any of international transaction with any associate enterprise. · For every entity having international transactions during the year. · Every parent and alternate reporting entity as prescribed by Form 3CEAC. |
30th November, 2020 |
Due Date Compliance Calendar for December 2020
|
Compliance |
Applicable to |
Due Date |
|
· Deposit of TDS/TCS · Deposit of Equalization Levy · Filing of ECB-2 |
· Deductors/ Collectors · Digital transactions · Eligible corporate borrowers |
7th December, 2020 |
|
· Filing of GSTR 7 · Filing of GSTR 8 |
· Person who is required to deduct TDS · e-commerce operators who are required to deduct TCS
|
10th December, 2020 |
|
Filing of GSTR 1 |
Taxpayers with annual turnover more than Rs 1.5 cr |
11th December, 2020 |
|
Filing of GSTR 6 |
Input Service Distributor |
13th December, 2020 |
|
· Payment for PF/ESIC · Issue of TDS Certificate for 194IA/IB · Third Installment of Advance Tax |
· Both Employer and Employee · All deductors · Person whose estimated tax liability for the year exceeds Rs 10, 000
|
15th December, 2020 |
|
· Filing of GSTR 3B · Filing of GSTR 5/5A |
· GST Taxpayers
· Non-Resident Online Information and Database Access or Retrieval (OIDAR) service provider. |
20th December, 2020 |
|
Monthly PF Return |
Employers having PF registration.
|
25th December, 2020 |
|
Filing of GSTR 11 |
Taxpayers who have been assigned a Unique Identity Number (UIN). |
28th December, 2020 |
|
Filing of Form 26QB & 26QC |
TDS on sale of immovable property
|
30th December, 2020 |
|
· Annual Performance Report having direct INV in JV/WOS (ODI PART II) · Monthly PT payment |
· An Indian Party/ Resident Individual which has made an Overseas Direct Investment (ODI) · Employees
|
31st December, 2020 |
Concluding Remarks
The Due Dates Compliance Calendar 2020 given above intends to alert the taxpayers and businesses about all important dates related to taxes and compliances.
Read our article:Annual Compliance of a Public Limited Company: Rules and Procedures
