CA Pratibha Goyal | Dec 1, 2020 |
Statutory Updates Calendar Dec 2020
| S. No. | Actual Date | Extended Date | Nature of Compliance | Compliance Period | Nature of Compliance in Detail |
| 1 | 07-Dec-20 | NA | TCS/TDS Liability Deposit | Nov-20 | Due date of depositing TCS liabilities for the previous month |
| 2 | 07-Dec-20 | NA | Equalisation Levy Deposit | Nov-20 | 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-Dec-20 | NA | GSTR-7 | Nov-20 | 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-Dec-20 | NA | GSTR-8 | Nov-20 | 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-Dec-20 | NA | GSTR-1 | Nov-20 | GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores. |
| 6 | 13-Dec-20 | NA | GSTR -6 | Nov-20 | Due Date for filing return by Input Service Distributors. |
| 7 | 15-Dec-20 | NA | Provident Fund | Nov-20 | Due Date for payment of Provident fund contribution for the previous month. |
| 8 | 15-Dec-20 | NA | ESI | Nov-20 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 9 | 15-Dec-20 | NA | Advance Tax | AY 2021-22 | Due date for Third Installment of advance tax for the AY 2021-22 |
| 10 | 20-Dec-20 | NA | GSTR -5 | Nov-20 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 11 | 20-Dec-20 | NA | GSTR -5A | Nov-20 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 12 | 20-Dec-20 | NA | GSTR – 3B | Nov-20 | Due date for GSTR-3B having Annual Turnover of more than 5 Crores |
| 13 | 22-Dec-20 | NA | GSTR – 3B | Nov-20 | Refer Note 1 |
| 14 | 24-Dec-20 | NA | GSTR – 3B | Nov-20 | Refer Note 2 |
| 15 | 30-Sep-20 | 31-Dec-20 | GSTR-9 | FY 2018-19 | Taxable Persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A. |
| 16 | 30-Sep-20 | 31-Dec-20 | GSTR 9A | FY 2018-19 | Taxable Persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A. |
| 17 | 30-Sep-20 | 31-Dec-21 | GSTR-9B | FY 2018-19 | Annual Return to be filed by e-commerce operators who have filed GSTR 8 during the financial year. |
| 18 | 30-Sep-20 | 31-Dec-20 | GSTR 9C | FY 2018-19 | Taxpayers whose annual turnover exceeds INR 5 crores in a Financial Year are required to get their accounts audited by a practicing Chartered Accountant or Cost Accountant before filing returns in Form GSTR 9C. |
| 19 | 31-Jul-20 | 31-Dec-20 | ITR | FY 2019-20 | Filing of income tax for individual and non-corporates [who are not subject to tax audit] |
| 20 | 30-Sep-20 | 31-Dec-20 | Form 3CA3CD/ Form 3CB3CD | FY 2019-20 | Report to be furnished for Tax Audit under Income Tax Act, 1961 |
| 21 | 30-Nov-20 | 31-Dec-20 | Form 3CEB | FY 2019-20 | Report to be furnished in respect of international transaction and specified Domestic transaction. |
| 22 | 30-Sep-20 | 31-Dec-20 | AGM due date | FY 2019-20 | Due date of AGM held by Company |
| 23 | 30-Sep-20 | 31-Dec-20 | DIR 3 (KYC) | FY 2019-20 | Form to ensure that correct particulars of an individual holding DIN is available with the Ministry of Corporate Affairs |
| 24 | 30-May-20 | 31-Dec-20 | Form LLP-11 | FY 2019-20 | Annual Return of Limited Liability Partnership (LLP) |
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).
Tags: GST, Income Tax
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