Statutory Tax Compliance Calendar for December-20

 

 

INCOME TAX

 

▪ 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

 

 GST

 

▪ 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

 

ESI/PF

▪ 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.

 

PROFESSIONAL TAX

▪ 31st December 2020- Due date for payment of PT for the month of November where tax liability is more than Rs.100,000/-.

 

 NOTE:

 

1. Vivaad Se Vishwas Scheme extended to 31.12.2020 to opt and to pay 31.03.21
2. 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.
3. 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.