Business Compliance Calendar for the month of January- 2020


Business Compliance Calendar for the month of January- 2020



Chartered Accountant

Special Caution:



Due date for furnishing Annual Return under GST in Form 9, Form 9A & Form 9C in respect of a Financial Year 2017-18.




 Due date for deposit of Tax deducted/collected at source (TDS/TCS)for the month of December -2019. However, all sum deducted/collected by an office of the Government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan


Monthly TCS Returns (in GST) in Form No GSTR-8(E-Commerce

Operator) for the month of December -2019


 Monthly GST return in GSTR-1(Outward Supplies)for December –

2019for registered Person with aggregate turnover exceeding Rs.1.50Cr.


 Monthly Return in GSTR-6 for Input Service Distributor (ISD) for the month of December -2019


  • Due date for issue of TDS Certificate for tax deducted in the month of

  November, 2019 in respect of TDS

  1. under section 194-IA(TDS on Immovable property)
  2. under section 194-IB(TDS on Certain Rent payment)


 Monthly PF for December -2019

 Monthly ESIC for December -2019

 Due date for furnishing of Form 24G by an office of the Government

  where TDS/TCS for the month of December -2019 has been paid

  without the production of a challan

– Quarterly statement of TCS deposited for the quarter ending


– Upload the declarations received from recipients in Form No.

  15G/15H during the quarter ending December-2019

  • Due date for furnishing statement in Form No. 3BB by a stock

 Exchanges for the month of December-2019.


Due date for filing GST Quarterly Return in Form GST CMP 08 (for

   Composition dealer) for the quarter ended December-2019


– Monthly Summary Return in GSTR-3B for December-2019.

– Monthly Return in GSTR-5 (for Non Resident Taxable Person) for the

  month of December-2019.

– Return in GSTR-5A for the month of December-2019 by Non

  Resident foreign taxpayers who have come for a short period to make

  Supplies in India.


– Provident Fund (PF) Return filling for December-2019(Including

   Pension & Insurance Scheme forms.


  • Challan cum Statement with regard to TDS u/s 194IA (TDS on

Immovable property) & u/s 194IB (TDS on Certain Rent payment) for December -2019

  • Quarterly TCS certificate (in respect of tax collected by any person)

 for the quarter ending December -2019.


– Quarterly statement of TDS deposited for the quarter ending

     December -2019

  • Monthly Return Filling for the month of December-2019of Professional Tax (Maharashtra)
  • Quarterly return of non-deduction of tax at source by a banking

company from interest on time deposit in respect of the quarter

ending December -2019​.

  • Quarterly GST return in GSTR-1 for the Quarter ended December 2019 for registered Person with aggregate turnover not exceeding Rs.1.50 Cr.
  • Due Date for filling of GST Annual Return/Report for the F.Y. 2017-18
    a) In Form No GSTR-9A (Composition Scheme)
    b) In Form No GSTR-9[Exception from filing GSTR-9 : (i) Optional for the persons with turnover not exceeding Rs. 2 cr.(ii) Some Persons as specified in the Act] c) Annual GST Audit Report in Form No GSTR-9C (for all registered Person whose turnover exceeds Rs. 2 Crore)


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