Statutory Due Dates 2020 – Income Tax Calendar for Year 2020-21

Statutory Due Dates 2020: Compliance Calendar 2020: Add these compliance due dates to your calendar. Income Tax Calendar – Important Dates for Year 2020-21. From this page you may Check GST Due dates, income tax due dates, PF due dates, ESI Due Dates, TDS Due dates for the all months of 2020. Check all due dates from below…

Statutory Due Dates 2020

Income Tax Act, 196107.01.2020Due date for deposit of tax deducted/collected for the month of December, 2019. (TDS & TCS)TDS & TCS
Income Tax Act, 196114.01.2020Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2019TDS Certificate u/s 194-IA
Income Tax Act, 196114.01.2020Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2019TDS Certificate u/s 194-IB
Income Tax Act, 196115.01.2020Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2019 has been paid without the production of a challanForm 24G
Income Tax Act, 196115.01.2020Quarterly statement of TCS deposited for the quarter ending December 31, 2019Quarterly statement of TCS deposited
Income Tax Act, 196115.01.2020Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2019Form No. 15CC
Income Tax Act, 196115.01.2020Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2019Form 15G/15H
Income Tax Act, 196130.01.2020Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2019
Income Tax Act, 196130.01.2020Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2019challan-cum-u/s 194-IA
Income Tax Act, 196130.01.2020Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2019challan-cum-u/s 194-IB
Income Tax Act, 196131.01.2020Quarterly statement of TDS deposited for the quarter ending December 31, 2019
Income Tax Act, 196131.01.2020Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2019
Income Tax Act, 196131.01.2020Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-residentForm No. 3CEAC

Compliance Requirement Under Goods and Services Tax Act, (GST) 2017

Applicable Laws/ActsDue DatesCompliance ParticularsForms/ (Filing mode)
GST, Act, 201710.01.2020Form GSTR-7 {TDS Deductor)GSTR-7
GST, Act, 201710.01.2020Form GSTR-8 (for the month of December 2019) -TCS Collector(Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws)GSTR – 8
GST, Act, 201711.01.2020Return of outward supplies of taxable goods and/or services for the Month of December 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.GSTR – 1
GST, Act, 201713.01.2020Due date for Furnishing return of December 2019 by Input Service Distributors (ISD)GSTR – 6
GST, Act, 201720th of the succeedingPayment of self-assessed tax (Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains.)PMT-08
GST, Act, 201718 months after end of the quarter for which refund is to be claimedApplication for RefundRFD-10
GST, Act, 201720.01.2020Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively.(for the month of December, 2019)GSTR-5 &GSTR – 5A
GST, Act, 201720.01.2020Simple GSTR return for the month of December, 2019GSTR – 3B
GST, Act, 201718.01.2020Return filed by composition dealer statement-cum-challan to declare the details or summary of his/her self-assessed tax payable for a given quarter.(October 2019 to December 2019)CMP – 08
GST, Act, 201731.01.2020Annual Returns for FY 2017-18GSTR-9, GSTR-9A & GSTR-9C
GST, Act, 20173 months of the registration cancellation date or order cancellation date, whichever comes lateA taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months.GSTR – 10
GST, Act, 201728th of the month following the month in which an inward supply is received by the UIN holdersStatement of inward supplies by persons having Unique Identification Number (UIN)GSTR – 11

Compliance Under Other Statutory Laws

Applicable Laws/ActsDue DatesCompliance ParticularsForms / (Filing mode)
EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)15.01.2020PF Payment for December, 2019ECR
ESIC (Employees’ State Insurance Act, 1948)15.01.2020ESIC Payment for December , 2019ESI Challan
Factories Act, 194815.01.2020Yearly Return Ending 31St Dec, 2019
Factories Act, 194815.01.2020Half Yearly Return Ending 31St Dec, 2019
Contract Labour (R & A) Act30.01.2020Half Yearly Return By The Contractor Ending 31St December

Half Yearly Compliances

Sl. No.Regulation No.Compliance ParticularCompliance Period (Due Date)
1Regulation 7(3)Compliance Certificate certifying maintaining physical and electronic transfer facilityWithin one month of end of each half of the financial year
2Regulation 40(9)Certificate from Practicing Company Secretary (PCS)Within one month of end of each half of the financial year
3Regulation 40(10)Transfer or transmission or transposition of securitiesWithin one month of end of each half of the financial year
4.Regulation 33 (SME)Un audited Financial Results within 45 days & Audited finance within 60 daysApril to Sep : 14th day of November Oct to March: & Full year Audited: 30th May

Annual Compliances

Sl. No.Regulation No.Compliance ParticularCompliance Period (Due Date)
1Regulation 14Listing fees & other ChargesPayment manner as specified by the Board of by Recognised Stock Exchange.
2Regulation 34* (shall be amended w.e.f. April 2019)Annual ReportWithin 21 working days from the AGM Date
3.Regulation 34(1)(a)a copy of the annual report sent to the shareholders along with the notice of the annual general meeting not later than the day of commencement of dispatch to its share holders;Within one days from Dispatch to shareholder
4.Annual report in XBRL mode 16 may 2019 BSE CIRCULAR’Filings in respect of Annual Report has to be done by all listed entities in XBRL mode in addition to the currently used PDF mode mandatorily, for periods ending March 31, 2019. 

 

 

Same time limit of Regulation 34

5.Regulation 34(1)(b)in the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.Within 48 hours after AGM
6.Regulation 36The listed entity shall send annual report referred to in to the holders of securities, not less than twenty-one days before the annual general meeting.21 days Before AGM (in soft or hard copy)

Please Note – Income Tax Due Date is 31st July 2020, Click Here for More Info

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