Important Compliance due in SEP 2020 under GST I. tax, C. Act ESI PF Acts
Table of Contents
Due Date For Compliance Under GST
GST Annual Return
- 30-09-2020- GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 18-19 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return
- 30-09-2020- GSTR-9C – Annual Return for FY 18-19 by the registered person whose Annual Turnover for FY 18-19 is above Rs. 2 Cores (Annual Return + Audited Annual Accounts + Reconciliation Statement in GSTR-9C). For Annual turnover in excess of Rs. 2 crores but less than 5 crores, it is optional. However, it is mandatory for Annual turnover above Rs. 5 crore
GSTR-3B – Monthly GST Return
| Turnover in the previous financial year |
Return for the Month |
Due Date |
| Upto Rs. 5 Crores – Category -I | May 20 | 12-Sep-20* |
| Upto Rs. 5 Crores – Category -I | June-20 | 23-Sep -20* |
| Upto Rs. 5 Crores – Category -I | July -20 | 27-Sep -20* |
| Upto Rs. 5 Crores – Category -I | Aug-20 | 1-Oct-20* |
| Upto Rs. 5 Crores – Category -II | May 20 | 15-Sep-20* |
| Upto Rs. 5 Crores – Category -II | June-20 | 25-Sep -20* |
| Upto Rs. 5 Crores – Category -II | July -20 | 29-Sep -20* |
| Upto Rs. 5 Crores – Category -II | Aug-20 | 3-Oct-20* |
Category –I
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep
Category -II
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu, and Kashmir, Ladakh, Chandigarh, Delhi
| Turnover in the previous financial year | Return for the Month | Due Date |
| More than 5 core | Aug 20 | 20-Sep-20 |
| Upto Rs. 5 Crores – Category | July 2017 to January 2020 | Furnishes from 1st July 2020 to 30th Sep 2020, Late Fee Max 500/- per return & Zero for NIL Return |
GSTR-1
| Turnover |
Return for Month / Quarter |
Original Due Date |
| More than INR. 1.50 Crore | Aug -20 | 11-Sep -20 |
Other GST Returns
- 20-09-2020- Due date for filing GSTR-5 (to be filed by the Non-Resident taxable person) for Aug 2020 month
- 20-09-2020- Due date for filing GSTR-5A (to be filed by the OIDAR) for Aug-2020 month
- 13-09-2020- Due date for filing GSTR-6 (to be filed by Input Service Distributor for Aug 2020 month.
- 10-09-2020- Due date for filing GSTR-7 (to be filed by the person who is required to deduct TDS under GST for Aug 2020
- 10-09-2020- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for Aug-2020 month.
Due Date For Compliance Under Income Tax
ITR & Advance Tax
- 30-09-2020- Return of income for the assessment year 2019-20 (FY 2018-19) for all assessee
The due date for filing of return of income under section 139 for the assessment year 2019-20 has been extended to
September 30, 2020, vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 read with Notification No. 35 /2020, dated 24-06-2020 and Notification No. 56/2020, dated 29-07-2020
- 15-09-2020 – Second installment of advance tax for the assessment year 2021-22
TDS
- 07-09-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Aug 2020
- 15-09-2020 – Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of Aug 2020 has been paid without the production of a Challan 14-09-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o July 2020
14-09-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o July 2020
- 14-09- 2020 -Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July 2020
- 30-09-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of Aug 2020
- 30-09-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of Aug 2020
- 30-09-2020- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of Aug 2020
Due Date For Compliance Under Companies Act
DIR-3 – KYC, DPT-3, BEN-2 Returns
- 30-09-2020- DIR-3 KYC KYC of Directors – Pursuant to rule 12A of The Companies (Appointment and Qualification of Directors) Rules, 2014
- 30-09-2020- DPT-3-Return of deposits-Pursuant to rule 16 of the Companies (Acceptance of Deposits) Rules, 2014.
- 30-09-2020-BEN-2-Return to the Registrar in respect of declaration under section 90. Pursuant to section 90(4) of The Companies Act, 2013
Due Date For Compliance Under ESI PF Acts
- 15-09-2020- ESIC Payment for m/o Aug 2020
- 15-09-2020- PF Payment for m/o Aug 2020
- 25-09-2020- PF return filling for m/o Aug 2020
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