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Statutory Tax Compliance Calendar for December-20
▪ 07th December 2020- TDS deducted /TCS collected for the month of November, 2020
▪ 15th December 2020- Payment of third instalment of advance tax for FY 20-21.
▪ 30th December 2020- furnishing of challans-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M for the month of November, 2020
▪ 31st December 2020- Due date for filling of Income tax return for FY 19-20 (AY 20-21) for non-audited cases
▪ 31st December 2020- Due date for filling of Tax audit report for FY 19-20 (AY 20-21
▪ 31st January 2021- Due date for filling of Income tax return for FY 19-20
▪ 31st March 2021- TDS/TCS Quarterly return for Q1 and Q2 ending on 30.06.2020 and 30.09.2020
▪ 31st March 2021- Date for linking of Aadhar with PAN
▪ 11th December 2020-Due date of filling GSTR-1 for the month of November- 2020
▪ 20th December 2020-Due date of filling GSTR-3B by registered person having a turnover above Rs. 5 Crores in the previous Financial Year. Tax Return for the month of November,2020 (for Maharashtra and Chhattisgarh state)
▪ 22th December 2020- Due date of filling GSTR-3B by registered person having a turnover of upto Rs. 5 Crores in the previous Financial Year. Tax Return for the month of November,2020 (for Maharashtra and Chhattisgarh state)
ANNUAL RETURN /AUDIT REPORT
▪ 31st December 2020- GSTR-9/9A/9B Annual return for FY 2018-19 and FY 19-20
▪ 31st December 2020- GSTR-9C Audit Report for FY 2018-19 and FY 19-20
ROC COMPLIANCE FOR COMPANIES:
▪ 31st December 2020- Due date for filling Form 8 by LLP
▪ 31st December 2020- Due date for holding AGM of companies for FY 19-20.
▪ 31st December 2020- Extended due date for moratorium from 01.04.20 to 31.12.20 – there shall be no additional fees for late filings.LLP Settlement scheme and company fresh start up scheme.
▪ 31st December 2020- DIN holders tagged as ‘Deactivated’ have an extended time of up to 30th December 2020 for filing DIR-3KYC/DIR-3 KYC-Web, without fees of Rs 5,000. Companies marked as “ACTIVE non-compliant” have got extended time of up to 31.12.2020 to file reform ACTIVE without fees of Rs 10,000.
▪ 31st December 2020- Due date of filing of DPT: 3 for return of deposit as on 31.3.20
▪ 31st December 2020- Due date of filing of MSME :1 for payment due to MSME vendor for half yearly ended 31.3.20 and 30.09.20
▪ 31st December 2020- Annual filing for one person company with ROC
▪ 15th December 2020- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for November 2020.
▪ 25th December 2020- Due date of filing of return for month of November.
▪ 31st December 2020- Due date for payment of PT for the month of November where tax liability is more than Rs.100,000/-.
- Vivaad Se Vishwas Scheme extended to 31.12.2020 to opt and to pay 31.03.21
- All existing charitable and religious institutions registered u/s 12A, 10(23C) and 80G under Income tax act are require to obtain fresh registration u/s 12AB, such re-registration is deferred.
- Class 3 DSC shall be valid and utilized for all purposes such as ROC, GST, Income tax, PF, Tenders, etc. after 01/01/2021. However, existing Class 2 DSC shall be valid for usage till its expiry w.e.f. 01/01/2021.