Under Income Tax Act

Due Date

Nature of Compliance in Detail 

07-Nov-2020

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

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

30-Nov-2020

·        Filing of belated Income Tax return for the AY 2019-20.

·        Filing of revised return for the AY 2019-20.

Date Extended

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

·        Income Tax return (In any other case) for the AY 2020-21. (Extended Date- 31st December 2020).

·        Audit report in respect of International Transactions/ Specified domestic transactions for the AY 2020-21. (Extended Date- 31^st December 2020).

·        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-Nov-2020

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

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

11-Nov-2020

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

13-Nov-2020

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

20-Nov-2020

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

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

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

22-Nov-2020

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

24-Nov-2020

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

Date Extended

·        Filing of Annual return GSTR-9 & 9A and Reconciliation Statement GSTR-9C for the FY 2018-19. (Extended Date- 31^st December 2020).

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

Date Extended

·        Filing of form Form-8 - Annual Accounts of Limited Liability Partnership (LLP) for the F.Y 2019-20. (Extended Date- 31^st December 2020).

·        Filing of form Form-AOC-4 - The financial statements for previous financial year with the Registrar of Companies (ROC). (To be filed within 30 days of conducting AGM) for the F.Y 2019-20. (Extended Date- 31^st December 2020).

Under ESIC, EPF & Other Acts

Due Date

Nature of Compliance in Detail

15-Nov-2020

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

15-Nov-2020

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