ALL Statutory Compliance Calendar for September 2020

 

S. No.

Actual Date

Extended Date

Nature of Compliance

Compliance Period

Nature of Compliance in Detail

Important Notes

1

07-Sep-2020

NA

 

TCS/TDS

LIABILITY

DEPOSIT.

Aug-2020

Due date of depositing TCS liabilities for the previous month

 

2

07-Sep-2020

NA

Equalisation Levy Deposit.

Aug-2020

Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only)  exceeds Rs. 1,00,000 in one financial year for the specified and notified services.

 

3

10-Sep-2020

NA

GSTR:-7

Aug-2020

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.

 

4

10-Sep-2020

NA

GSTR:- 8

Aug-2020

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

 

5

11-Sep-2020

NA

GSTR:-1

Aug-2020

GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores.

 

6

13-Sep-2020

NA

GSTR:-6

Aug-2020

Due Date for filing return by Input Service Distributors.

 

7

15-Sep-2020

NA

Provident Fund.

Aug-2020

Due Date for payment of Provident fund contribution for the previous month.

 

8

15-Sep-2020

NA

ESI.

Aug-2020

Due Date for payment of Provident fund and ESI contribution for the previous month.

 

9

15-Sep-2020

NA

Advance Tax

Quarter-2

Due date for  second Installment of advance tax for the AY 2020-21

 

10

20-Sep-2020

NA

GSTR :-5

Aug-2020

GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.

 

11

20-Sep-2020

NA

GSTR :-5A

Aug-2020

GSTR-5A to be filed by OIDAR Service Providers for the previous month.

 

12

22-June-2020

12-Sep2020

GSTR:-3B

May-2020

Refer Note 1

Interest Nil till the 12th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 12th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

13

22-July-2020

23-Sep-2020

GSTR:-3B

June-2020

Refer Note 1

Interest Nil till the 23th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 23th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

14

22-August-2020

27-Sep-2020

GSTR:-3B

July-2020

Refer Note 1

Interest Nil till the 27th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 27th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

15

22-Sep-2020

01-Oct-2020

GSTR:-3B

Aug-20

Refer Note 1

As per notification 54 dated 24.06.2020

16

24-Jun-2020

15-Sep-2020

GSTR:-3B

May-20

Refer Note 2

Interest Nil till the 15th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 15th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

17

24-July-2020

25-Sep-2020

GSTR:-3B

June-20

Refer Note 2

Interest Nil till the 25th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 25th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

18

24-Aug-2020

29-Sep-2020

GSTR:-3B

July-20

Refer Note 2

Interest Nil till the 29th day of Sep, 2020, and 9 per cent thereafter till the 30th day of September, 2020. Late Fees Nil till the 29th day of Sep, 2020. As per notification 51 and 52 dated 24.06.2020

19

24-Sep-2020

03-Oct-2020

GSTR:-3B

Aug-20

Refer Note 2

As per notification 54 dated 24.06.2020

20

20-Sep-2020

NA

GSTR:-3B

Aug-20

Due date for GSTR-3B having Annual Turnover of more than 5 Crores

 

21

Aug-17 to Feb-20

30-Sep-20

GSTR:-3B

July-17 to Jan-20

GSTR 3B returns from July 2017 to Jan 2020 without any Penalty/ limited penalty upto INR 500 per return

As per notification 52 dated 24.06.2020

22

30-Sep-2020

NA

DIR 3 KYC for Directors.

FY 2019-20

DIR 3 KYC for Directors

 

23

30-June-2020

30-Sep-2020

GSTR 9 / 9C Annual Filing

FY 2018-19

GSTR 9 / 9C Annual Filing

As per Notification number- 41/2020- Central Tax ,dt. 05-05-2020

24

31-March-2020

30-Sep-2020

Due date for Belated Income Tax Filing

AY 2019-20

Due date for Belated Income Tax Filing for the Assessment Year 2019-20 u/s 139 (4)

 

25

31-March-2020

30-Sep-2020

Due date for Revised Income Tax Filing

AY 2019-20

Filing of revised return for the Assessment Year 2019-20 u/s 139 (5)

 

26

31-March-2020

30-Sep-2020

Ben-2

 

Return to the Registrar in respect of declaration under section 90 (4) of Companies Act 2013

As per Circular No. 11/2020, dated 24th March. 2020

27

30-May-2020

30-Sep-2020

LLP-11

FY-2019-20

Annual Return of Limited Liability Partnership (LLP)

 

28

30-Jun-2020

30-Sep-2020

DPT:- 3

FY 2019-20

Return of deposits OR Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014 OR Return of Deposit and Particulars of transactions by a company not considered as deposit.

As per Circular No. 11/2020, dated 24th March. 2020

29

30-May-2020

30-Sep-2020

PAS-06

Oct 2019 - Mar 2020

Reconciliation of Share Capital Audit Report on half yearly basis.

As per Circular No. 11/2020, dated 24th March. 2020

30

30-Sep-2020

31-Oct-2020

ITR

AY 2020-21

Due Date for Income Tax Return for A.Y. 2020-21 for Corporate, Non corporate whose books of accounts are required to be audited, working partner of a firm whose accounts are required to be audited or an assessee who is required to furnish a report under section 92E).

 

Note 1:

Due Date for filling GSTR - 3B which Annual Turnover up to 5 Crore State 1 Group (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).

Note 2:

Due Date for filling GSTR - 3B which Annual Turnover up to 5 Crore State 2 Group (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).

 

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