October 2020 Compliances Due Date
|
Under Income Tax Act |
|
|
Due Date |
Nature of Compliance in
Detail |
|
07-Oct-2020 |
·
Deposit of TDS/TCS Deducted/Collected for the month of September, 2020. ·
Deposit of equalization levy deducted for the month of September, 2020. |
|
31-Oct-2020 |
·
Due date for filing of audit report under section 44AB for the Assessment Year 2020-21 in the case
of a corporate-assessee or non-corporate assessee. |
|
Date Extended |
·
Quarterly statement of
TCS/TDS
deposited for the quarter ending Sep
30, 2020. (Date Extended- 31st
March 2021). |
|
Under GST Act |
|
|
Due Date |
Nature of Compliance in Detail |
|
01-Oct-2020 |
·
Due date of GSTR 3B
for the month of August 2020 whose
turnover is Upto 5 cr.- (Group-1) |
|
03-Oct-2020 |
·
Due date of GSTR 3B
for the month of August 2020 whose
turnover is Upto 5 cr.- (Group-2) |
|
10-Oct-2020 |
·
Due date of GSTR 7 (TDS deductors), for the month
of September 2020 ·
Due date of GSTR 8
(TCS collectors) for the month of September
2020. |
|
11-Oct-2020 |
·
Due date of GSTR 1
for the month of September 2020 whose aggregate turnover is more than 1.5 cr |
|
13-Oct-2020 |
·
Due date of GSTR 6 (Input Service Distributors), for
the month of September 2020 |
|
18-Oct-2020 |
·
Due date of CMP-08
Statement-cum-challan to declare the details or summary by Composition dealer
for tax payable for the period of second
quarter (July- Sept 2020) |
|
20-Oct-2020 |
·
Due date of GSTR 5
(Non Resident Taxpayers), for the
month of September 2020 ·
Due date of GSTR 5A (OIDAR Service Providers), for
the month of September 2020 ·
Due date of GSTR 3B
for the month of September 2020
whose turnover is More than 5 cr. |
|
22-Oct-2020 |
·
Due date of GSTR 3B
for the month of September 2020
whose turnover is Upto 5 cr.-
(Group-1) |
|
24-Oct-2020 |
·
Due date of GSTR 3B
for the month of September 2020
whose turnover is Upto 5 cr.-
(Group-2) |
|
25-Oct-2020 |
·
Due date of ITC-04
Details of inputs/capital goods sent for and received from job-work for the period
of second quarter (July- Sept 2020) |
|
31-Oct-2020 |
·
Due of GSTR-1
for the period of July-September 2020
whose aggregate turnover is upto 1.5
cr. ·
Filing of Annual return GSTR-9 & GSTR-9C for the FY
2018-19. ·
Filing of Annual return by composition dealers GSTR-4 for the FY 2017-18, FY 2018-19 & FY 2019-20. |
|
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. (Date Extended- 31st
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. (Date Extended- 31st December 2020). |
|
Under ESIC, EPF & Other Acts |
|
|
Due Date |
Nature of Compliance in Detail |
|
15-Oct-2020 |
·
Due Date for payment of Provident fund contribution for the month of September, 2020. |
|
15-Oct-2020 |
·
Due Date for payment of ESI contribution for the month of September, 2020. |
|
31-Oct-2020 |
·
Filing of MSME 1
Form - Half yearly return with the Registrar of Companies (ROC) in
context of the outstanding payments to Micro or Small Enterprises for the period of April – September 2020. |