As we proceed towards a new year, Legalwiz brings you the year-round compliance calendar for 2020. This article lists out the important statutory compliance due dates for Tax compliance, GST filings, annual compliance & filings for private limited company and LLP. Not sticking to compliance can damage both the company and its customers. So ensure marking them in your calendar.
COMPLIANCE CALENDAR 2020
January, 2020
| Compliance Due Date |
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
January, 2020
|
December, 2019
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
11th
January, 2020
|
December, 2019
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
January, 2020
|
November, 2019
|
Issue of TDS certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
January, 2020
|
October to December,
2019
|
Quarterly statement
of TCS deposited
|
TCS collectors
|
|
15th
January, 2020
|
Financial Year
ending on 31st March, 2019
|
File ADT-1 with MCA for
Auditor’s appointment
|
Companies, closing
their first financial year on 31st March, 2019
|
|
20th
January, 2020
|
December, 2019
|
File GSTR 3B
|
GST Taxpayers
|
|
30th
January, 2020
|
October to December,
2019
|
Issue of TCS
Certificates
|
TCS collectors
|
|
30th
January, 2020
|
December, 2019
|
Challan-cum-statement
u/s 194IA and 194IB
|
All deductors
|
|
30th
January, 2020
|
Financial Year
ending on 31st March, 2019
|
File AOC-4
(Financial Statements) with MCA
|
Companies, closing
their first financial year on 31st March, 2019
|
|
31st
January, 2020
|
October to December,
2019
|
Quarterly statement
of TDS deposited
|
All deductors
|
|
31st
January, 2020
|
October to December,
2019
|
File GSTR 1
|
Taxpayers with
Annual Turnover up to INR 1.5 Cr
|
|
31st
January, 2020
|
F.Y. 2017-18
|
GST
Annual Return – GSTR 9, 9A, 9B, 9C
|
All Tax payers
|
February, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
February, 2020
|
January, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
11th
February, 2020
|
January, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
February, 2020
|
December, 2019
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All Deductors
|
|
15th
February, 2020
|
October to December,
2019
|
Quarterly TDS
Certificates
(other than salary)
|
All deductors
|
|
20th
February, 2020
|
January, 2020
|
File GSTR 3B
|
GST Taxpayers
|
March, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
1st
March, 2020
|
Financial Year
ending on 31st March, 2019
|
File MGT-7 (Annual
Return) with MCA
|
Companies, closing
their first financial year on 31st March, 2019
|
|
2nd
March, 2020
|
February, 2020
|
Challan-cum-statement
for TDS
|
All deductors
|
|
7th
March, 2020
|
February, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
11th
March, 2020
|
February, 2020
|
File GSTR 1
|
Taxpayers with Annual
Turnover more than INR 1.5 Cr
|
|
15th
March, 2020
|
January, 2020
|
Issue TDS
Certificates u/s 194IA and 194IB
|
All deductors
|
|
15th
March, 2020
|
2019-20
|
4th
Instalment of Advance Tax
|
Taxpayers liable to
pay advance tax
|
|
20th
March, 2020
|
February, 2020
|
File GSTR 3B
|
GST Taxpayers
|
|
30th
March, 2020
|
February, 2020
|
File
challan-cum-statement for TDS u/s 194-IA and 194-IB
|
All deductors
|
|
31st
March,2020
|
FY 2018-19
|
File GSTR-9 Annual
Return
|
GST Taxpayers
|
|
31st
March,2020
|
–
|
Due date to link PAN
with Aadhar
|
Everyone
|
April, 2020
| Compliance Due Date |
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
April, 2020
|
March, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
April, 2020
|
March, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
April, 2020
|
February, 2020
|
Issue TDS
Certificates u/s 194IA and 194IB
|
All deductors
|
|
20th
April, 2020
|
March, 2020
|
File GSTR 3B
|
GST Taxpayers
|
|
30th
April, 2020
|
March, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
|
30th April,
2020
|
January to March,
2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover up to INR 1.5 Cr
|
|
30th
April, 2020
|
–
|
File DIR-3 KYC with
MCA
|
Every individual
holding valid DIN with approved status as on 31st March, 2020
|
May, 2020
| Compliance Due Date |
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th May, 2020
|
April, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th May,
2020
|
April, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
15th May,
2020
|
March, 2020
|
Issue TDS
Certificates u/s 194IA and 194IB
|
All deductors
|
|
15th May,
2020
|
January to March,
2020
|
Quarterly statement
of TCS deposited
|
TCS collector
|
|
30th May,
2020
|
April, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
|
30th May,
2020
|
Financial Year
ending on 31st March, 2020
|
File Form 11 (Annual
Return) with MCA
|
All LLPs
|
|
31st May,
2020
|
January to March,
2020
|
Quarterly statement
of TDS deposited
|
All deductors
|
June, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th June,
2020
|
May, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
June, 2020
|
May, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
June, 2020
|
April, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
June, 2020
|
January to March,
2020
|
Quarterly TDS
certificates
(other than salary)
|
All deductors
|
|
15thJune,
2020
|
F.Y. 2020-21
|
1st Instalment
of Advance Tax
|
Taxpayers liable to
pay advance tax
|
|
30th
June, 2020
|
May, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
July, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
July, 2020
|
June,
2020
|
Deposit
of Tax Deducted
|
Non-government
deductors
|
|
10th
July, 2020
|
June,
2020
|
File
GSTR 1
|
Taxpayers
with Annual Turnover more than INR 1.5 Cr
|
|
15th
July, 2020
|
May,
2020
|
Issue
of TDS certificate u/s 194IA and 194IB
|
All
deductors
|
|
15th
July, 2020
|
April
to June, 2020
|
Quarterly
statement of TCS Deposited
|
TCS
collectors
|
|
30th
July, 2020
|
June,
2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All
deductors
|
|
31st
July, 2020
|
April
to June, 2020
|
Quarterly
statement of TDS deposited
|
All
deductors
|
|
31st
July, 2020
|
F.Y.
2019-20
|
Income
Tax Return Filing
|
All
taxpayers other than companies or
those
not liable for a tax audit
|
|
31st
July, 2020
|
April
to June, 2020
|
File
GSTR 1
|
Taxpayers
with Annual Turnover up to INR 1.5 Cr
|
August, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
August, 2020
|
July, 2020
|
Deposit of Tax Deducted
|
Non-government
deductors
|
|
10th
August, 2020
|
July, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
August, 2020
|
June, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
August, 2020
|
April to June, 2020
|
Quarterly TDS
certificate
(other than salary)
|
All deductors
|
|
30th
August, 2020
|
July, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
September, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th September,
2020
|
August, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
September, 2020
|
August, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
September, 2020
|
July, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
September, 2020
|
F.Y. 2020-21
|
2nd Instalment
of Advance Tax
|
Taxpayers liable to
pay advance tax
|
|
30th
September, 2020
|
F.Y. 2019-20
|
Filing of Income Tax
Return and Audit Report
|
Companies including
other entities on which Audit provisions are applicable
|
|
30th
September, 2020
|
August, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
|
30th
September, 2020
|
F.Y. 2019-20
|
Last day for holding
AGM
|
Companies closing
their subsequent financial year on 31st March, 2020
|
October, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
October, 2020
|
September, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
October, 2020
|
September, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
15th
October, 2020
|
August, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
October, 2020
|
July to September,
2020
|
Quarterly statement
of TCS Deposited
|
TCS collectors
|
|
15th
October, 2020
|
F.Y. 2019-20
|
File ADT-1 with MCA
for Auditor’s appointment, if applicable
|
Companies closing
their subsequent financial year on 31st March, 2020
|
|
31st
October, 2020
|
July to September,
2020
|
Quarterly statement
of TDS deposited
|
All deductors
|
|
30th
October, 2020
|
September, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
|
30th
October, 2020
|
July to September,
2020
|
Quarterly statement
of TCS Deposited
|
TCS collectors
|
|
30th
October, 2020
|
F.Y. 2019-20
|
File AOC-4
(Financial Statements) with MCA
|
Companies closing
their subsequent financial year on 31st March, 2020
|
|
30th
October, 2020
|
Financial year
ending on 31st March, 2020
|
File LLP Form 8
(Statement of Account & Solvency)
|
All LLPs
|
|
31st
October, 2020
|
July to September,
2020
|
Quarterly statement
of TDS deposited
|
All deductors
|
|
31st October,
2020
|
July to September,
2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover up to INR 1.5 Cr
|
November, 2020
|
Compliance Due Date
|
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
November, 2020
|
October, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
November, 2020
|
October, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
14th
November, 2020
|
September, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
November, 2020
|
July to September, 2020
|
Quarterly TDS
certificate
(other than salary)
|
All deductors
|
|
29th
November, 2020
|
F.Y. 2019-20
|
File MGT-7 (Annual
Return) with MCA
|
Companies closing
their subsequent financial year on 31st March, 2020
|
|
30th
November, 2020
|
October, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
|
30th
November, 2020
|
F.Y. 2019-20
|
Filing of Income Tax
Return and Audit Report
|
Taxpayers having
international
transactions and
liable to submit report
under Section 92E
|
|
30th
November, 2020
|
F.Y. 2019-20
|
Report in Form 3CEB
|
Taxpayers having
international
transactions and
liable to submit report
under Section 92E
|
December, 2020
| Compliance Due Date |
Concerned (Reporting) Period
|
Compliance Detail
|
Applicable To
|
|
7th
December, 2020
|
November, 2020
|
Deposit of Tax
Deducted
|
Non-government
deductors
|
|
10th
December, 2020
|
November, 2020
|
File GSTR 1
|
Taxpayers with
Annual Turnover more than INR 1.5 Cr
|
|
15th
December, 2020
|
September, 2020
|
Issue of TDS
certificate u/s 194IA and 194IB
|
All deductors
|
|
15th
September, 2020
|
F.Y. 2020-21
|
3rd Instalment
of Advance
Tax
|
Taxpayers liable to
pay advance tax
|
|
30th
December, 2020
|
November, 2020
|
Challan-cum-statement
for TDS u/s 194IA and 194IB
|
All deductors
|
These due dates are subject to amendments and extensions from
time-to-time. We shall update the dates here if there is any change. For any
compliance update or assistance, feel free to connect with LegalWiz.in experts
at support@legalwiz.in.
