May 2020 Compliances Due Date
Due Date Compliances Under various Act
|
Under Income Tax Act |
|||||
|
Actual Date |
Extended Date |
Nature of Compliance |
Compliance Period |
Nature of Compliance in
Detail |
Important Notes |
|
07-May-2020 |
NA |
April-2020 |
Due date of depositing
TCS liabilities for the previous month |
Date of payment not
extended but Government has reduced Interest on late payment of TDS from 12%
and 18% to 9%, if payment made between 20th March to 30th June 2020. |
|
|
07-May-2020 |
NA |
April-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. |
Date of payment not
extended but Government has reduced Interest on late payment of TDS from 12%
and 18% to 9%, if payment made between 20th March to 30th June 2020. |
|
|
31-May-2020 |
30-Jun-2020 |
Quarter 4 March 2020 |
Due date for submission
of quarterly statement of TDS deposited for Jan - Mar 20 |
The CBDT vide the
Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020dated 31-03-2020 has
extended all respective due dates, falling during the period from 20-03-2020
to 29-06-2020, till June 30, 2020. |
|
|
31-May-2020 |
30-Jun-2020 |
FY 2019-20 |
Due date for furnishing
of statement of financial transaction (in FORM NO-61A) as required to be
furnished under sub- section(1) of section 285BA of Income Tax Act,1961. |
The CBDT vide the
Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020dated 31-03-2020 has
extended all respective due dates, falling during the period from 20-03-2020
to 29-06-2020, till June 30, 2020. |
|
|
Under GST Act |
|||||
|
Actual Date |
Extended Date |
Nature of Compliance |
Compliance Period |
Nature of Compliance in
Detail |
Important Notes |
|
10-May-2020 |
30-Jun-20 |
April-2020 |
GSTR 7 is a return to
be filed by the persons who is required to deduct TDS (Tax deducted at
source) under GST. |
As per Notification
number- 35/2020 – Central Tax dated 03.04.2020 |
|
|
10-May-2020 |
30-Jun-2020 |
April-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. |
As per Notification
number- 35/2020 – Central Tax dated 03.04.2020 |
|
|
11-May-2020 |
30-Jun-2020 |
April-2020 |
GST Filing of returns
by the registered person with an aggregate turnover of more than 1.50 crores. |
As per Notification
number- 33/2020 – Central Tax dated 03.04.2020 |
|
|
13-May-2020 |
30-Jun-2020 |
April-2020 |
Due Date for filing
return by Input Service Distributors. |
As per Notification
number- 35/2020 – Central Tax dated 03.04.2020 |
|
|
20-May-2020 |
30-Jun-2020 |
April-2020 |
GSTR-5 to be filed by
Non-Resident Taxable Person for the previous month. |
As per Notification
number- 35/2020 – Central Tax dated 03.04.2020 |
|
|
20-May-2020 |
30-Jun-2020 |
April-2020 |
GSTR-5A to be filed by
OIDAR Service Providers for the previous month. |
As per Notification
number- 35/2020 – Central Tax dated 03.04.2020 |
|
|
20-May-2020 |
24-Jun-2020 |
April-2020 |
Due Date for filing
GSTR - 3B, Taxpayers having aggregate turnover More than 5 Crores in the
previous year |
As per Notification
number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is
04.06.2020. After that rate of interest will 9% p.a. if GSTR 3B is
furnished upto 24.06.2020. As per Notification number- 32/2020– Central Tax
dated 03.04.2020 due date for Late Fees and Penalty is 24.06.2020. |
|
|
22-May-2020 |
30-Jun-2020 |
April-2020 |
Due Date for filling
GSTR - 3B, Taxpayers having aggregate turnover More than 1.5 Crores but upto
5 crore in the previous month |
As per Notification
number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is
30.06.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020
due date for Late Fees and Penalty is 30.06.2020. |
|
|
22-May-2020 |
06-July-2020 |
April-2020 |
Due Date for filling
GSTR - 3B, Taxpayers having aggregate turnover upto 1.5 Crores in the
previous month |
As per Notification
number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is
06.07.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020
due date for Late Fees and Penalty is 06.07.2020. |
|
|
20-April-2020 |
05-05-2020 for interest
/ 24-06-2020 for late fees |
GSTR-3B |
March-2020 |
Due Date for filling
GSTR - 3B, Taxpayers having aggregate turnover More than 5 Crores in the
previous month |
As per Notification
number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is
05.05.2020. After that rate of interest will 9% p.a. if GSTR 3B is
furnished upto 24.06.2020. As per Notification number- 32/2020– Central Tax
dated 03.04.2020 due date for Late Fees and Penalty is 24.06.2020. |
|
Under Companies Act |
|||||
|
Actual Date |
Extended Date |
Nature of Compliance |
Compliance Period |
Nature of Compliance in
Detail |
Important Notes |
|
30-May-2020 |
30-Sep-2020 |
LLP Form 11 |
FY 2019-20 |
Annual return
containing basic information about Name, Address of LLP, details of Partners/
Designated Partners, other details |
General Circular No. 11
/2020 dated 24-03-2020, Moratorium period from 1st April to 30th September is
given for all document, return, statement etc., required to be filed in the
MCA-21. No additional fees will be charged till 30th September 2020. |
|
30-May-2020 |
30-Sep-2020 |
PAS -6 |
2nd Half of FY 2019-20 |
Reconciliation of Share
Capital Audit Report on half yearly basis by unlisted public company |
General Circular No.
16/2019 dated 28-11-2019 |
|
Under ESIC & PF
Acts |
|||||
|
Actual Date |
Extended Date |
Nature of Compliance |
Compliance Period |
Nature of Compliance in
Detail |
Important Notes |
|
15-May-2020 |
NA |
April-2020 |
Due Date for payment of
Provident fund contribution for the previous month. |
|
|
|
15-May-2020 |
NA |
April-2020 |
Due Date for payment of
Provident fund and ESI contribution for the previous month. |
|
|
|
15-April-2020 |
15-May-2020 |
ESI |
March-2020 |
Due Date for payment of
ESI contribution for the previous month. |
Date extended through
Notification dated 15.04.2020 |
|
15-April-2020 |
15-May-2020 |
Provident Fund |
March-2020 |
Due Date for payment of
Provident fund contribution for the previous month. |
Date extended through
Notification dated 15.04.2020 |
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