Compliance Calendar Financial Year wise affected due to COVID-19 for July-20
? FY 2018-19 –
? INCOME TAX
✔️31st July 2020- For assesse who has not filled their return or audit for FY 2018-19 last date of filling return
? FY 2019-20 –
? INCOME TAX
✔️31st July 2020- The date for making various investment/payment for claiming deduction under Section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations), etc.
? FY 2020-21 –
? INCOME TAX
✔️07th July 2020- TDS deducted /TCS collected for the month of June 2020
✔15th July 2020- TDS return of government department for fourth quarter ending on 31.03.2020
✔15th July 2020- TCS return deposit fir fourth quarter ending on 31.03.2020
✔️31st July 2020- TDS return in form 24Q/26Q for fourth quarter ending on 31.03.2020
✔31st July 2020- TDS return for quarter 1 ending on 30.06.2020
✔️15th August 2020- Issue of form 16/16A for the fourth quarter ending 31.03.2020
✔️31st March 2021- Date for linking of Aadhaar with PAN
? GST
Taxpayer having aggregate turnover > Rs. 5cr in preceding FY
✔️20th July 2020- Due date of filling GSTR-3B for the month of June 2020 (No Extension)
✔️05th August 2020- Due date of filling GSTR-1 for the month of June 2020
Taxpayer having aggregate turnover upto Rs. 5cr in preceding FY
-GSTR-3B
✔️03rd July 2020- Due date of filling GSTR-3B for the month of March 2020
✔️06th July 2020- Due date of filling GSTR-3B for the month of April 2020
✔️12th Sept 2020- Due date of filling GSTR-3B for the month of May 2020
✔️23th Sept 2020-Due date of filling GSTR-3B for the month of June 2020
-GSTR-1 (Monthly)
✔️10th July 2020- Due date of filling GSTR-1 for the month of March 2020
✔️24th July 2020- Due date of filling GSTR-1 for the month of April 2020
✔️28th July 2020- Due date of filling GSTR-1 for the month of May 2020
✔️05th August 2020- Due date of filling GSTR-1 for the month of June 2020
-GSTR-1 (Quarterly)
✔️17th July 2020- Due date for filling GSTR-1 for the Quarter Jan-March-2020
✔️03rd August 2020- Due date for filling GSTR-1 for the Quarter Apr-June 2020
-Composition Dealer
✔️08th July 2020- Due date for filling CMP-08 for the Quarter Jan-March-2020
✔️15th July 2020- Due date for filling GSTR-4 for the Quarter Jan-March-2020
-ANNUAL RETURN /AUDIT REPORT
✔️30th Sept 2020- GSTR-9 Annual return for FY 2018-19.
✔️30th Sept 2020- GSTR-9C Audit Report for FY 2018-19.
? ESI/PF
✔️15th July 2020- Due date of filling ESIC return of contribution for the period October-19 to March 2020.
✔️15th July 2020- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for June 2020.
? PROFESSIONAL TAX
✔31st July 2020- Due date for exemption of late fee payable under amnesty scheme for in respect of monthly or annual professional tax returns pertaining to any periods up to March 2020 and monthly period of April 2020.
✔31st July 2020- Due date for payment of PT for the month of June where tax liability is more than Rs.50,000/-
NOTE:
- Vivaad Se Vishwas Scheme extended to 31.12.2020 (without additional 10% of tax)
- MCA – moratorium from 01.04.20 to 30.09.20 – there shall be no additional fees for late filings.
- Revised CARO to get applicable from FY 20-21 instead of FY 19-20
- For newly incorporated companies – Commencement of business is to be filed within 6 months, which is now extended for another 6 months.
- DIN holders tagged as ‘Deactivated’ have an extended time of up to 30th September 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 30th September 2020 to file eForm ACTIVE without fees of Rs 10,000.