Compliances to meet in August 2020

CA Rahul Mittal | Last updated: 31 January 2021

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This article outlines the crucial compliance deadlines for August 2020. It covers various tax and contribution filings, including GSTR-1, TDS/TCS deposits, Provident Fund, and ESI contributions. Key dates are provided for different taxpayer categories and financial periods to help businesses and individuals meet their obligations on time.

August 2020 Compliance Deadlines: Your Essential Checklist

Nature of Compliance	Act	Due Date/Extended Due Date	Reference
Quarterly Filing of GSTR-1 by registered person with an aggregate turnover upto 1.5 cr. for April to June 2020	GST	03.08.2020	Notification No. 53/2020 dated 24.06.2020
Filing of GSTR-1 by registered person with an aggregate turnover of more than 1.5 cr. for June 2020	GST	05.08.2020	Notification No. 53/2020 dated 24.06.2020
Depositing of TDS/ TCS for July, 2020	Income Tax	07.08.2020	NA
Depositing of equalisation levy for July, 2020	Income Tax	07.08.2020	NA
Filing of GSTR-1 by the taxpayers having an aggregate turnover of more than 1.50 crores for July, 2020	GST	11.08.2020	NA
Due Date for payment of Provident fund contribution for July 2020	Provident Fund	15.08.2020	NA
Due Date for payment of Provident fund and ESI contribution for July 2020	ESI	15.08.2020	NA
Form 16 for TDS on salary of financial year 2019-20	Income Tax	15.08.2020	Notification No. 35/2020 dated 24.06.2020
Form 16A for TDS on income other than salary for Q4 of F/Y 2019-20	Income Tax	15.08.2020	Notification No. 35/2020 dated 24.06.2020
TCS certificate for Q4 of F/Y 2019-20	Income Tax	15.08.2020	Notification No. 35/2020 dated 24.06.2020
Filing of GSTR-3B by taxpayers having aggregate turnover more than 5 Crore in the previous year for July 2020	GST	20.08.2020	NA
Filing of GSTR-4 by Composition Dealer for the financial year 2019-2020	GST	31.08.2020	Notification No. 59/2020 dated 13.07.2020
Filing of ITC 04 by Job Worker for the Period Q4 2019-2020 and Q1 2020-2021	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Due date of filing of GSTR-5 by non-resident taxable person for the months March 2020 to July 2020.	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Filing of GSTR-5A by OIDAR Service Providers for the months March 2020 to July 2020.	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Filing of GSTR-6 by Input Service Distributors for the Months March 2020 to July 2020.	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Filing of GSTR-7 for the months of March to July 2020	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Filing of GSTR-8 for the months of March to July 2020	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020
Filing of LUT for the financial year 2020-21	GST	31.08.2020	Notification No. 55/2020 dated 27.06.2020

FAQ :

In August 2020, deadlines for filing GSTR-1 vary based on turnover and month. For turnover up to 1.5 crore, the Q1 2020 filing was due 03.08.2020. For turnover over 1.5 crore, June 2020 was due 05.08.2020, and July 2020 was due 11.08.2020. GSTR-3B for July 2020 was due 20.08.2020 for those with turnover over 5 crore. Other GSTR filings (4, 5, 5A, 6, 7, 8) and LUT for FY 2020-21 were due by 31.08.2020.

The deposit of TDS/TCS for July 2020 was due by 07.08.2020. Additionally, the TDS certificate (Form 16 for salary, Form 16A for non-salary income) and TCS certificate for Q4 of FY 2019-20 were due by 15.08.2020.

The due date for payment of Provident Fund contribution for July 2020 was 15.08.2020. Similarly, the due date for payment of both Provident Fund and ESI contribution for July 2020 was also 15.08.2020.

The filing of GSTR-4 by Composition Dealers for the financial year 2019-2020 was due by 31.08.2020.

Yes, several GST filings were due by 31.08.2020, including GSTR-5 for non-resident taxable persons (March-July 2020), GSTR-5A for OIDAR Service Providers (March-July 2020), GSTR-6 for Input Service Distributors (March-July 2020), GSTR-7 (March-July 2020), and GSTR-8 (March-July 2020).

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About the Author

CA Rahul Mittal

Rahul Mittal is a Founder of R A M M Co LLP, Chartered Accountants. He is a graduate and a fellow member of the Institute of Chartered Accountants of India with 9+years of standing in the profession. He has completed the Diploma in Information System Audit (DISA) from ICAI. He has also completed the certification cour ... Read more

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