Business Compliance Calendar for the month of January- 2020
NareshJakhotia
Chartered Accountant
| Special Caution:
31stJanuary2019 Due date for furnishing Annual Return under GST in Form 9, Form 9A & Form 9C in respect of a Financial Year 2017-18.
|
07.01.2020
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
10.01.2020
Monthly TCS Returns (in GST) in Form No GSTR-8(E-Commerce
Operator) for the month of December -2019
11.01.2020
Monthly GST return in GSTR-1(Outward Supplies)for December –
2019for registered Person with aggregate turnover exceeding Rs.1.50Cr.
13.01.2020
Monthly Return in GSTR-6 for Input Service Distributor (ISD) for the month of December -2019
14.01.2020
- Due date for issue of TDS Certificate for tax deducted in the month of
November, 2019 in respect of TDS
- under section 194-IA(TDS on Immovable property)
- under section 194-IB(TDS on Certain Rent payment)
15.01.2020
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
December-2019
– 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.
18.01.2020
Due date for filing GST Quarterly Return in Form GST CMP 08 (for
Composition dealer) for the quarter ended December-2019
20.01.2020
– 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.
25.01.2020
– Provident Fund (PF) Return filling for December-2019(Including
Pension & Insurance Scheme forms.
30.01.2020
- 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.
31.01.2020
– 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)
