Compliances

Due Dates Compliance Calendar 2020

calendar19 Mar, 2020
timeReading Time: 9 Minutes
Due Date Compliance Calendar 2020

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

Request a Call Back

Are you human? : 2 + 9 =

Easy Payment Options Available No Spam. No Sharing. 100% Confidentiality