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Due Date Compliance Calendar - December 2020

Aishna Kukreja 
on 01 December 2020

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A CA has to take care of various compliances each month ranging from GST, and Income Tax to Companies Act, and LLP Act. Amidst this, it is important to plan your month, so that you don’t miss any due dates. In this article, we discuss all the due dates under all the acts that lie in the month of December 2020.

A. GST Compliance Calendar

S.No.

Particulars

Tax Period

Forms/Returns

Due Date

1

Return to be filed E-Commerce Operators who have deducted TCS

November

GSTR-8

10.12.2020

2

Return to be filed by people deducting TDS

November

GSTR-7

10.12.2020

3

Return of Outward Supplies for assesses who have opted for monthly return and whose turnover exceeds Rs. 1.5 crores

November

GSTR-1

11.12.2020

4

Return to be filed by an Input Service Distributor for November 2020

November

GSTR-6

13.12.2020

5

Return to be filed by registered persons whose turnover exceeds Rs. 5 crores

November

GSTR-3B

20.12.2020

6

Return to be filed by Non-Resident Foreign Taxpayer

November

GSTR-5

20.12.2020

7

Return to be filed by Non-Resident Online Information and Database Access or Retrieval (OIDAR) services Provider

November

GSTR-5A

20.12.2020

8

Return to be filed by registered persons having an annual turnover of up to Rs. 5 crores
Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

November

GSTR-3B

22.12.2020

9

Return to be filed by registered persons having an annual turnover of up to Rs. 5 crores
Group B: 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

November

GSTR-3B

24.12.2020

10

Annual return to be filed by taxpayers registered under GST

FY 18-19

GSTR-9

31.12.2020

11

Annual Return to be filed by Composition Dealers having an annual turnover of up to Rs. 1.5 crores

FY 18-19

GSTR-9A

31.12.2020

12

• Audit Form to be filed by taxpayers whose turnover has exceeded Rs. 2 crores in a FY together with,

• A Reconciliation Statement and Certification of an Audit

FY 18-19

GSTR-9C

31.12.2020

Due Date Compliance Calendar - December 2020

B. Income Tax Compliance Calendar

S.No.

Particulars

Tax Period

Due Date

1

Deposit of TDS deducted during the month

November

07.12.2020

2

Deposit of TCS collected during the month

November

07.12.2020

3

Filing of Advance Tax Payment Form

October to December

15.12.2020

4

Filing of Income Tax Return for all assesses other than:

• Corporate assesses

• Non-corporate assesses, whose books of accounts are required to be audited

• Partner of a firm whose accounts are required to be audited

• An assesse who is required to furnish a report u/s 92E

FY 19-20

31.12.2020

5

Furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction

FY 19-20

31.12.2020

C. Companies Act Compliance Calendar

S.No.

Particulars

Due Date

1

Companies Fresh Start Scheme

31.12.2020

2

Due date for holding Annual General Meeting (AGM) for FY 19-20

31.12.2020

3

Appointment of Statutory Auditor in the Annual General Meeting (AGM) in Form ADT-1

Within 15 days of the AGM

4

Filing of financial statements with the ROC of Companies in Form AOC-4

Within 30 days of the AGM

5

Filing of Annual Return with the ROC of Companies in Form MGT-7

Within 60 days of the AGM

 

D. Other compliances

S.No.

Particulars

Due Date

1

Professional Tax Payment for November, 2020

10.12.2020

2

PF Payment for November, 2020

15.12.2020

3

ESIC Payment for November, 2020

15.12.2020

4

Limited Liability Partnership Act:

Filing of Statement of Accounts and Solvency in Form-8

31.12.2020

 

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