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 |
November |
GSTR-3B |
22.12.2020 |
|
9 |
Return to be filed by registered persons having an annual turnover of up to Rs. 5 crores |
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 |
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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