Statutory and Tax Compliance Calendar for the Financial Year 2020-2021
Category: Compliance Calendar, Posted on: 05/06/2021 , Posted By: Webtel
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In the wake of COVID-19, the Government of India has extended various statutory due dates.

Webtel understands that to comply with these deadlines is very important and requires proper planning. In order to help you to keep an eye on various statutory deadlines and assist in timely compliance, we have put together a consolidated compliance calendar that highlights all the important due dates.

Statutory and Tax Compliance Calendar for the Financial Year 2019-2020

Statutory Obligations For The Month Of March 2021

Event Date

Act

Applicable Form

Obligation

07/03/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted/collected in February

10/03/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for February

10/03/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for February

11/03/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for February

13/03/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for February

13/03/2021

Goods and Services Tax

IFF

Optional Upload of B2B invoices, Dr/Cr notes for February under QRMP scheme

15/03/2021

Provident Fund

Electronic Challan cum Return (ECR)

e-Payment of PF for February

15/03/2021

ESI

ESI Challan

Payment of ESI for February (Register new employees in 10 days of joining)

15/03/2021

Income Tax

Challan No.280

Payment of balance Advance Income Tax by ALL

20/03/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for February

20/03/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Feb by monthly filers

25/03/2021

Goods and Services Tax

PMT-06

Deposit of GST of February under QRMP scheme

30/03/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in February

30/03/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for February

31/03/2021

Goods and Services Tax

GST RFD-11

Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in 2021-22

31/03/2021

Goods and Services Tax

GST CMP-02

Opt for Composition scheme for FY 2021-22. Existing ones are not required to apply again

31/03/2021

Income Tax

ITR

Filing belated or revised ITR for AY 2020-21

31/03/2021

Income Tax

ITR

Payment of life insurance premium, deposit of PPF, etc. for saving tax of FY 20-21

31/03/2021

MSME ACT

-

Migration of All existing Entrepreneurs Memorandum (EM) Part II and Udyog Aadhaar Memorandum (UAMs) obtained till 30.06.2020 to New Udyam Registration ( https://udyamregistration.gov.in)

31/03/2021

MSME ACT

-

GST registration is mandatory for Udyam Registration w.e.f. 1.4.21. In case you have obtained Udyam Registration on Self Declaration Basis & apply for GST registration and update in Udyam Registration to avoid de-activation (https://udyamregistration.gov.in)

31/03/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending June

31/03/2021

Income Tax

-

Linking of PAN with Aadhaar

31/03/2021

Income Tax

-

Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme

31/03/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending March

31/03/2021

Income Tax

Online form

Uploading declarations received in Form. 15G/15H during quarter ending September

31/03/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q1 of 20-21

31/03/2021

Income Tax

Form 24Q, 26Q, 27Q

TDS Statements for Q2 of 20-21

31/03/2021

Income Tax

Form 27EQ

TCS Statements for Q1 of 20-21

31/03/2021

Income Tax

Form 27EQ

TCS Statements for Q2 of 20-21

31/03/2021

Income Tax

Form 16A

Issue of non-salary TDS Certificates for Q1 of 20-21

31/03/2021

Income Tax

Form 16A

Issue of non-salary TDS Certificates for Q2 of 20-21

31/03/2021

Income Tax

Form 27D

Issue of TCS Certificate for Jun quarter

31/03/2021

Income Tax

Form 27D

Issue of TCS Certificate for Sep quarter

31/03/2021

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s 194IA on purchase of property for payment made in April to October

31/03/2021

Income Tax

Form 26QAA

Quarterly return of non-deduction of tax at source by banks from interest on fixed deposits for quarter ending March

31/03/2021

Income Tax

Form 26QAA

Quarterly return of non-deduction of tax at source by banks from interest on fixed deposits for quarter ending June

31/03/2021

Income Tax

Form 26QAA

Quarterly return of non-deduction of tax at source by banks from interest on fixed deposits for quarter ending September

31/03/2021

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)

31/03/2021

Goods and Services Tax

GSTR-9C

GST Audit Report for 19-20. Mandatory if Turnover > 5 Cr

31/03/2021

Goods and Services Tax

GSTR-9

GST Annual Return for 19-20. Mandatory if Turnover > 2 Cr

31/03/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property from April to November, with interest. (if not deposited already)

31/03/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M from April to November, with interest. (If not deposited already)

Statutory Obligations For The Month Of February 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below OR you can do this in few clicks by following the given steps -

  1. Step1 >> Click here to download the ZIP file of dates

  2. Step2 >> Extract the downloaded ZIP file

  3. Step3 >> Click here to import the extracted CSV file on Google calendar.

Event Date

Act

Applicable Form

Obligation

07/02/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted/collected in January

10/02/2021

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for January

10/02/2021

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for January

11/02/2021

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for Jan (Turnover exceeding 1.5 Cr.in previous year).

13/02/2021

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for January

15/02/2021

Provident Fund

Electronic Challan cum Return (ECR)

E-Payment of PF for January

15/02/2021

ESI

ESI Challan

Payment of ESI for January (Register new employees in 10 days of joining)

15/02/2021

Income Tax

10-IC

Online Application by Domestic company for exercise of option u/s 115BAA (22% tax) (extended due date)

15/02/2021

Income Tax

16A

TDS Certificate for payments other than salary during quarter ended Dec

15/02/2021

Income Tax

Form 16B

TDS Certificate on Payment made for purchase of property in Dec

15/02/2021

Companies Act

AOC-4

e-forms AOC-4, AOC-4(CFS), AOC-4 XBRL & AOC-4 non-XBRL for FY 2019-20. (extended due date)

15/02/2021

Income Tax

-

Updation of UDIN for Audit Reports & Certificates uploaded from 27/04/2020

15/02/2021

Income Tax

ITR

Filing ITR for AY 2020-2021 for audit cases (extended due date)

20/02/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Jan by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year

20/02/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for January

22/02/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Jan by taxpayer with turnover upto 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

24/02/2021

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Jan by taxpayer with turnover upto 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi

28/02/2021

Goods and Services Tax

GSTR-9C

GST Audit Report for 19-20. Mandatory if Turnover > 5 cr

28/02/2021

Goods and Services Tax

GSTR-9A

GST Annual Return for 19-20 by Composition taxpayer

28/02/2021

Goods and Services Tax

GSTR-9

GST Annual Return for 19-20. Mandatory if Turnover > 2cr

28/02/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in January

28/02/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for January.

28/02/2021

Income Tax

-

Making of Declaration under Vivad se Vishwas Scheme. Payment of disputed amount of Tax without additional payment can be made till 31/03/2021

28/02/2021

ICAI Act

-

Generation of UDIN for Audit Reports & Certificates uploaded from 01/02/2019 to 31/01/2021

Statutory Obligations For The Month Of January 2021

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below.

Event Date

Act

Applicable Form

Obligation

07/01/2021

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in December

10/01/2021

Goods and Services Tax

GSTR-7

Monthly return by tax deductors for December

10/01/2021

Goods and Services Tax

GSTR-8

Monthly return by e-commerce operators for December

10/01/2021

Income Tax

ITR

Filing ITR for AY 2020-2021 for non-audit cases (extended due date)

11/01/2021

Goods and Services Tax

GSTR-1

Monthly return of outward supplies for December (Turnover exceeding 1.5 cr. in previous year)

13/01/2021

Goods and Services Tax

GSTR-1

Quarterly return for October-December for quarterly filers

13/01/2021

Goods and Services Tax

GSTR-6

Monthly return of input service distributor for December

15/01/2021

Income Tax

Return No. 27EQ

TCS return of all collectors for December quarter

15/01/2021

Income Tax

Form 16B

Issue of certificate of TDS on payment made for purchase of property in November

15/01/2021

ESI

ESI Challan

ESI payment for December.

15/01/2021

Provident Fund

Electronic Challan cum Return (ECR)

e-Payment of PF for December

15/01/2021

Income Tax

Form-3CD

Filing of tax audit report & other audit reports

15/01/2021

Income Tax

Online form

Uploading declarations received in Form-15G/15H during the quarter ending December

18/01/2021

Goods and Services Tax

CMP-08

Payment of tax for Q3 of 20-21 for taxpayers opting for Composition Scheme

20/01/2021

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for December by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year

20/01/2021

Goods and Services Tax

GSTR-5 & 5A

Monthly return by non-resident taxable person for December

22/01/2021

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for December by the taxpayer with turnover up to 5 cr. in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

24/01/2021

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for December by taxpayer with turnover upto 5 cr. in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

30/01/2021

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in December

30/01/2021

Income Tax

Form 26QD

Deposit of TDS u/s 194M for December

31/01/2021

Income Tax

Return No. 24Q, 26Q & 27Q

TDS Returns for December quarter by all deductors

Statutory Obligations For The Month Of December 2020

Note: Avoid missing deadlines by marking the dates on your Google Calendar by clicking on the dates mentioned below.

Event Date

Act

Applicable Form

Obligation

07/12/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in November.

10/12/2020

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for November.

10/12/2020

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for November.

11/12/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for November (Turnover exceeding 1.5 cr in previous year).

13/12/2020

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for November.

15/12/2020

Provident Fund

Electronic Challan cum Return (ECR)

E-payment of PF for November 2020.

15/12/2020

ESI

ESI Challan

ESI payment for November 2020.

15/12/2020

Income Tax

Challan No. 280

Deposit of Third Instalment of Advance Tax (75%) by all assesses (other than 44AD & 44ADA cases).

20/12/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by non-resident taxable person for November.

20/12/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for November by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.

22/12/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for November by taxpayer with turnover upto 5 cr in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/12/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for November by taxpayer with turnover upto 5 cr in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

30/12/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in November.

30/12/2020

Income Tax

Form 26QD

Deposit of TDS u/s 194M for November.

31/12/2020

Income Tax

Form-3CD

Filing of Tax Audit Report & other audit reports.

31/12/2020

Income Tax

Form- 1 to 7

Filing ITR for AY 2020-2021 for non-audit cases. (extended due date)

31/12/2020

Goods and Services Tax

GSTR-9

GST Annual Return for 18-19. Mandatory if Turnover > 2 cr

31/12/2020

Goods and Services Tax

GSTR-9C

GST Audit Report for 18-19. Mandatory if Turnover > 5 cr

31/12/2020

MCA

-

Holding of AGM for FY 19-20 (extended due date).

31/12/2020

MCA

-

Avail Companies Fresh Start Scheme, 2020.

31/12/2020

MCA

-

Avail LLP Settlement Scheme.

31/12/2020

Goods and Services Tax

GSTR-9

GST Annual Return for 19-20. Mandatory if Turnover > 2 cr

31/12/2020

Goods and Services Tax

GSTR-9C

GST Audit Report for 19-20. Mandatory if Turnover > 5 cr

31/12/2020

Goods and Services Tax

GSTR-9A

GST Annual Return for 18-19 by Composition taxpayer.

31/12/2020

Income Tax

-

Making of Declaration under Vivad se Vishwas Scheme. Payment of a disputed amount of Tax without additional payment can be made till 31.03.2021.

Statutory Obligations For The Month Of November 2020

Event Date

Act

Applicable Form

Obligation

07/11/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in October.

10/11/2020

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for October.

10/11/2020

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for October.

11/11/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for Oct (Turnover exceeding 1.5 Cr.in the previous years).

13/11/2020

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for October.

15/11/2020

ESI

ESI Challan

ESI payment for October 2020.

15/11/2020

Provident Fund

Electronic Challan cum Return (ECR)

E-payment of PF for October 2020.

20/11/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Oct by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.

20/11/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for October.

22/11/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Oct by taxpayer with turnover upto 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/11/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Oct by the taxpayer with turnover up to 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

30/11/2020

Income Tax

Form- 1 to 7

Filing ITR for AY 2020-2021. (extended due date)

30/11/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for the purchase of property in October.

Statutory Obligations For The Month Of October 2020

Event Date

Act

Applicable Form

Obligation

01/10/2020

Goods and Services Tax

INV-01

E-invoice Mandatory for assessees with Turnover above 500 cr.

01/10/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Aug by the taxpayer with turnover up to 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

03/10/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Aug by the taxpayer with turnover up to 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.

07/10/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in September.

10/10/2020

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for September.

10/10/2020

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for September.

11/10/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for Sep (Turnover exceeding 1.5 Cr.in the previous year).

13/10/2020

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for September.

15/10/2020

ESI

ESI Challan

ESI payment for September 2020.

15/10/2020

Provident Fund

Electronic Challan cum Return (ECR)

E-payment of PF for September 2020.

18/10/2020

Goods and Services Tax

CMP-08

Payment of tax for Q2 of 20-21 for taxpayers opting for Composition Scheme.

20/10/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Sep by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.

20/10/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by a non-resident taxable person for September.

22/10/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Sep by the taxpayer with turnover up to 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

24/10/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Sep by the taxpayer with turnover up to 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

25/10/2020

Goods and Services Tax

ITC-04

Statement of Inputs/Capital Goods sent to or received from job-worker in September quarter.

30/10/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for the purchase of property in September.

30/10/2020

Income Tax

Form 26QD

Deposit of TDS u/s 194M for September.

31/10/2020

Income Tax

Form-3CD

Filing of Tax Audit Report.

31/10/2020

Goods and Services Tax

GSTR-1

Quarterly return for July- Sep for quarterly filers.

31/10/2020

MSMED, 2006

MSME Form I

Specified Companies(receiving supplies from MSMEs whose outstanding dues exceed 45 days) to file details of all outstanding dues to MSME suppliers for half year April-September.

31/10/2020

Goods and Services Tax

GSTR-4

Return for taxpayers opting for Composition Scheme for FY 19-20.

31/10/2020

Goods and Services Tax

GSTR-9

GST Annual Return for 18-19. Mandatory if Turnover > 2 cr.

31/10/2020

Goods and Services Tax

GSTR-9C

GST Audit Report for 18-19. Mandatory if Turnover > 5 cr.

Statutory Obligations For The Month Of September 2020

Event Date

Act

Applicable Form

Obligation

07/09/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in August.

10/09/2020

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for August.

10/09/2020

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for August.

11/09/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for Aug (Turnover exceeding 1.5 cr in previous year).

12/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for May by taxpayer with turnover upto 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

13/09/2020

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for August.

15/09/2020

ESI

ESI Challan

ESI payment for August 2020.

15/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for May by taxpayer with turnover upto 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

15/09/2020

Income Tax

Challan No.280

Deposit of Second Instalment of Advance Tax (45%) by all assesses (other than 44AD & 44ADAD cases)

15/09/2020

Profidend Fund

Electronic Challan cum Return (ECR)

E-payment of PF for August 2020.

20-09-2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Aug by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year.

20/09/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for August.

23/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Jun by taxpayer with turnover upto 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

25/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for June by taxpayer with turnover upto 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

27/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Jul by taxpayer with turnover upto 5 cr.in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

29/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for July by taxpayer with turnover upto 5 cr.in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. Can file till 30 Sep with interest @ 9% pa after this date & maximum late fee of 500.

30/09/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for Feb, Mar, Apr, May, Jun & Jul with interest & maximum late fee of 500. (Irrespective of Turnover)

30/09/2020

Goods and Services Tax

GSTR-9

GST Annual Return for 18-19. Mandatory if Turnover > 2 cr.

30/09/2020

Goods and Services Tax

GSTR-9C

GST Audit Report for 18-19. Mandatory if Turnover > 5 cr.

30/09/2020

Goods and Services Tax

GST-REG 21

Filing of Application for Revocation of Cancellation of Registration where registration cancelled upto 12.06.2020.

30/09/2020

Income Tax

-

Investment etc for Capital Gains exemption in FY 19-20.

30/09/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in August.

30/09/2020

Income Tax

Form 26QD

Deposit of TDS u/s 194M for August.

30/09/2020

Income Tax

ITR-1 to 7

Last date for filing Original & Revised ITR for AY 2019-20.

Statutory Obligations For The Month Of August 2020

Event Date

Act

Applicable Form

Obligation

03/08/2020

Goods and Services Tax

GSTR-1

Quarterly return for April to June for quarterly filers without late fee.

05/08/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for June (Turnover exceeding 1.5 Cr.in previous year) without late fee.

07/08/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in July.

11/08/2020

Goods and Services Tax

GSTR-1

Monthly return of Outward Supplies for July (Turnover exceeding 1.5 Cr.in previous year).

15/08/2020

ESI

ESI Challan

ESI payment for July 2020.

15/08/2020

Income Tax

Form 16

Issue of Salary TDS Certificates for FY 19-20.

15/08/2020

Income Tax

Form 16A

Issue of non-salary TDS Certificates for Q4 of 19-20.

15/08/2020

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s. 194IA on purchase of property for payment made in Feb.

15/08/2020

Income Tax

Form 16B

Issue of TDS Certificate for tax deducted u/s. 194IA on purchase of property for payment made in March.

15/08/2020

Income Tax

Form 16C

Issue of TDS Certificate by tenant for tax deducted u/s. 194IB in March for full year.

15/08/2020

Income Tax

Form 27D

Issue of TCS Certificate for March quarter.

15/08/2020

Provident Fund

Electronic Challan cum Return (ECR)

E-payment of PF for July 2020.

20/08/2020

Goods and Services Tax

GSTR-3B

Summary Return cum Payment of Tax for July by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year. Can file till 30.9.20 with interest @ 18% pa and maximum late fee of 500.

30/08/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in July.

30/08/2020

Income Tax

Form 26QD

Deposit of TDS u/s 194M for July.

31/08/2020

Goods and Services Tax

GSTR-4

Return for Composition Suppliers for FY 19-20.

31/08/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly Return by Non-resident taxable person for March, April, May, June & July.

31/08/2020

Goods and Services Tax

GSTR-6

Monthly Return of Input Service Distributor for March, April, May, June & July.

31/08/2020

Goods and Services Tax

GSTR-7

Monthly Return by Tax Deductors for March, April, May, June & July.

31/08/2020

Goods and Services Tax

GSTR-8

​Monthly Return by e-commerce operators for March, April, May, June & July.

31/08/2020

Goods and Services Tax

GST RFD-11

Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in 2020-21.

31/08/2020

Goods and Services Tax

GST CMP-02

Opt for Composition Scheme for FY 20-21. Existing ones are not required to apply again.

31/08/2020

Goods and Services Tax

ITC-03

Reversal of ITC in special cases.

31/08/2020

Goods and Services Tax

ITC-04

Return for March quarter of Goods sent to or received from job-worker.

Statutory Obligations For The Month Of July 2020

Event Date

Act

Applicable Form

Obligation

03/07/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for March by taxpayer with turnover upto 1.5 cr (Can file till 30 Sep with interest @ 9% pa from original due date)

06/07/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for April by taxpayer with turnover upto 1.5 cr (Can file till 30 Sep with interest @ 9% pa from original due date)

07/07/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS deducted /collected in June.

07/07/2020

Goods and Services Tax

CMP-08

Payment of tax for Q4 of 19-20 for taxpayers opting for Composition Scheme.

10/07/2020

Goods and Services Tax

GSTR-7

Monthly return by tax deductors for June.

10/07/2020

Goods and Services Tax

GSTR-8

Monthly return by e-commerce operators for June.

11/07/2020

Goods and Services Tax

GSTR-1

Monthly return of outward supplies for June (Turnover exceeding 1.5 cr in previous year)

13/07/2020

Goods and Services Tax

GSTR-6

Monthly return of Input Service Distributor for June.

15/07/2020

Goods and Services Tax

GSTR-4

Return for taxpayers opting for Composition Scheme for FY 19-20.

15/07/2020

Delhi Labour Fund

Form A

Deposit Amount = (No. of employees as on 30 June) X (3)

15/07/2020

Provident Fund

Electronic Challan cum Return (ECR)

e-Payment of PF for June.

15/07/2020

ESI

ESI Challan

ESI payment for June.

15/07/2020

Income Tax

Form 27EQ

TCS statements for Q1 of 20-21.

15/07/2020

Income Tax

Online Form

​Uploading declarations received in Form. 15G/15H during quarter ending June.

15/07/2020

Income Tax

Form 16B

Issue of certificate of TDS on purchase of property for payment made in May.

20/07/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly return by Non-Resident taxable person for June.

30/07/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in June.

31/07/2020

Income Tax

Form 24Q, 26Q, 27Q

TDS statements for Q1 of 20-21.

31/07/2020

Income Tax

Form 26QAA

​Quarterly return of non-deduction of tax at source by a banks from interest on fixed deposits for quarter ending June

31/07/2020

Goods and Services Tax

ITC-03

Reversal of ITC in special cases

Statutory Obligations For The Month Of June 2020

Event Date

Act

Applicable Form

Obligation

04/06/2020

Goods and Services 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 paid 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 paid 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 paid 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 Services Tax

GSTR-3B

Summary return cum payment of tax for Feb, March & April by taxpayers having an aggregate turnover of more than Rs.5cr in previous financial year with interest @ 9% PA.

27/06/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for May by taxpayers having an aggregate turnover of more than Rs. 5cr in previous financial year.

29/06/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for February by taxpayer with turnover between 1.5-5cr

29/06/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for March by taxpayer with turnover between 1.5-5cr

30/06/2020

Equalisation Levy

Form 1

e-Filing of annual statement of Equalisation Levy (Google Tax/Tax on Digital Ads) for 2019-20

30/06/2020

Service Tax

-

Payment of disputed amount of tax & Waiver of interest and penalty under Sabka 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 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 Services 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 Services 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 Services Tax

ITC-04

Return for March quarter of goods sent to or received from job-worker.

30/06/2020

Goods and Services Tax

GSTR-1

Monthly return of outward supplies for March (Turnover exceeding 1.5cr in previous year)

30/06/2020

Goods and Services Tax

GSTR-1

Monthly return of outward supplies for April (Turnover exceeding 1.5cr in previous year)

30/06/2020

Goods and Services Tax

GSTR-1

Monthly return of outward supplies for May (Turnover exceeding 1.5cr in previous year)

30/06/2020

Goods and Services Tax

GSTR-1

Quarterly return for January to March for quarterly filers.

30/06/2020

Goods and Services 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 Services Tax

GSTR-3B

Summary return cum payment of tax for February by taxpayer with turnover upto 1.5 cr.

30/06/2020

Goods and Services Tax

GSTR-5 & 5A

Monthly return by non-resident taxable person for Feb, Mar, April & May.

30/06/2020

Goods and Services Tax

GSTR-6

Monthly return of Input Service Distributor for March, April & May.

30/06/2020

Goods and Services Tax

GSTR-7

Monthly return by tax deductors for March, April, May.

30/06/2020

Goods and Services Tax

GSTR-8

Monthly Return by e-commerce operators for March, April & May.

30/06/2020

Income Tax

Form 61A

Furnishing of statement of financial transactiosn 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%

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 (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 27QE

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 banks 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.

Statutory Obligations For The Month Of May 2020

Event Date

Act

Applicable Form

Obligation

05/05/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for March by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year (without interest). (Can be paid upto specified date with interest @ 0.75% pm.)

07/05/2020

Income Tax

Challan No. ITNS-281

Payment of TDS/TCS collected in April. (Can be paid upto specified date with interest @ 0.75% pm.)

15/05/2020

Provident Fund

Electronic Challan cum Return (ECR)

e-Payment of PF for March and April.

15/05/2020

ESI

ESI Challan

Payment of ESI for March (Register new employees in 10 days of joining) (Extended due date)

15/05/2020

ESI

ESI Challan

ESI payment for April 2020.

30/05/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in April. (Can be paid upto specified date with interest @ 0.75% pm.)

Statutory Obligations For The Month Of April 2020

Event Date

Act

Applicable Form

Obligation

04/04/2020

Goods and Services Tax

GSTR-3B

Summary return cum payment of tax for February by taxpayers having an aggregate turnover of more than Rs. 5 cr in previous financial year (without interest). (Can be paid upto specified date with interest @ 0.75% pm.)

07/04/2020

Income Tax

Challan No. ITNS-281

Payment of TCS collected in March. (Can be paid upto specified date with interest @ 0.75% pm.)

15/04/2020

ESI

ESI Challan

Payment of ESI for February (Register new employees in 10n days of joining) (extended due date)

30/04/2020

Income Tax

Challan No. ITNS-281

Payment of TDS deducted in March (both salary & non-salary). (Can be paid upto specified date with interest @ 0.75% pm.)

30/04/2020

Income Tax

Form 26QB

Deposit of TDS on payment made for purchase of property in March. (Can be paid upto specified date with interest @ 0.75% pm.)

30/04/2020

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. (Can be paid upto specified date with interest @ 0.75% pm.)


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