Under Income Tax Act

Due Date

Nature of Compliance in Detail

07-Dec-2020

·        Deposit of TDS/TCS Deducted/Collected for the month of November, 2020.

·        Deposit of equalization levy deducted for the month of November, 2020.

15-Dec-2020

·        Due date for third Installment of advance tax for the AY 2021-22.

31-Dec-2020

·        Filing of income tax return for individual and non-corporates [who are not subject to tax audit] for the AY 2020-21.

·        Audit report in respect of International Transactions/ Specified domestic transactions for the AY 2020-21.

Date Extended

·        Tax Audit report under section 44AB of Income Tax Act for the AY 2020-21. (Extended Date- 31^st January 2021).

·        Income Tax return of partners (where firm is required to get his accounts audited under section 44AB of Income Tax Act) (Extended Date- 31^st January 2021).

·        Income tax return for the A.Y 2020-21 (where assessee is required to get his accounts audited under section 44AB of Income Tax Act). (Extended Date- 31^st January 2021).

·        Income tax return for the AY 2020-21 (where assessee is required to furnish report in respect of international /specified domestic transactions). (Extended Date- 31^st January 2021).

·        Due date of payment of self-assessment tax for the A.Y 2020-21. (Extended Date- 31^st January 2021).

·        Quarterly statement of TCS/TDS deposited for the quarter ending Sep 30, 2020. (Extended Date- 31^st March 2021).

Under GST Act

Due Date

Nature of Compliance in Detail

10-Dec-2020

·        Due date of  GSTR 7 (TDS deductors), for the month of November, 2020

·        Due date of GSTR 8 (TCS collectors) for the month of November, 2020.

11-Dec-2020

·        Due date of GSTR 1 for the month of  November, 2020 whose aggregate turnover is more than 1.5 cr

13-Dec-2020

·        Due date of  GSTR 6 (Input Service Distributors), for the month of November, 2020

20-Dec-2020

·        Due date of GSTR 5 (Non Resident Taxpayers), for the month of November, 2020

·        Due date of  GSTR 5A (OIDAR Service Providers), for the month of November, 2020

·        Due date of GSTR 3B for the month of November, 2020 whose turnover is More than 5 cr.

22-Dec-2020

·        Due date of GSTR 3B for the month of November, 2020 whose turnover is Upto 5 cr. - (Group-1).

24-Dec-2020

·        Due date of GSTR 3B for the month of November, 2020 whose turnover is Upto 5 cr.- (Group-2).

31-Dec-2020

·        Filing of Annual return GSTR-9 & 9A and Reconciliation Statement GSTR-9C for the FY 2018-19.

Group-1 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

Group-2 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

Under Companies Act

Due Date

Nature of Compliance in Detail

31-Dec-2020

·        Due date of AGM held by company for the F.Y 2019-20

·        Filing of form DIR 3-KYC for Directors for the F.Y 2019-20.

·        Filing of form LLP-11-Annual Return of Limited Liability Partnership (LLP) for the F.Y 2019-20

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Dec-2020

·        Due Date for payment of Provident fund contribution for the month of November, 2020.

15-Dec-2020

·        Due Date for payment of ESI contribution for the month of November, 2020.