Due Date Compliance Calendar for the month of November 2020

Shweta , Last updated: 04 November 2020
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The COVID19 pandemic has caused an unprecedented crisis in economic activities worldwide. Its effects have also seeped into the professional lives of people, marring their working capacity. With the country possibly glaring at a second wave of coronavirus infections, it is safe to say that it will take some time to go back to normal. Keeping the changing situation in mind, the Central government has revised the deadlines for various tax compliances over time. While adhering to deadlines might be slightly difficult during the pandemic, non- compliance with GST and income tax return rules may attract severe penalties.

Given below is the Tax Compliance Calendar for November 2020 so that you don’t miss out on the important due dates for GST, Income Tax filing, ESI, PF, and Professional Tax Payment -

Due Date Compliance Calendar for the month of November 2020

GST Compliance Due Dates

Compliance Particulars	Tax Period	Due Date (2020)
Filing of GSTR–7 by taxpayer liable for Tax Deducted at Source (TDS)	October	10th November
Filing of GSTR–8 by e-commerce operator required to deduct TCS (Tax Collected at Source)	October	10th November
Filing of GSTR-1 (summary of outward supplies) where aggregate turnover > INR 1.50 Cr (in Preceding FY or Current FY)	October	11th November
Filing of GSTR- 6 monthly return by Input Service Distributor	October	13th November
Filing of GSTR–5 monthly return by Non- Resident Taxable Person	October	20th November
Filing of GSTR–5A monthly return to be filed by the OIDAR Service Provider	October	20th November
Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > INR 5 Cr in the preceding FY	October	20th November
Payment of tax and filing of GSTR- 3B for Group A* taxpayers having an aggregate turnover up to INR 5 Cr. in the preceding FY	October	22nd November
Payment of tax and filing of GSTR- 3B for Group B** taxpayers having an aggregate turnover up to INR 5 Cr. in the preceding FY	October	24th November

*Group A- Those whose principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Island, Telangana, Andhra Pradesh.

**Group B- Those whose principal place of business is in Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Uttarakhand

Income Tax Compliance Due Dates

Compliance Particulars	Tax Period	Due Date
Due date for deposit of tax deducted collected by an assessee other than an office of the Government	October	7th November
Due date for issue of TDS Certificate for tax deducted under Section 194- IA (TDS on immovable property), Section 194- IB (TDS on certain rent payment), and Section 194M	September	14th November
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS has been paid without the production of a Challan	October	15th November
Quarterly TDS certificate (in respect of tax deducted for payments other than salary)	September	15th November
Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system	October	15th November
Due date for furnishing of challan- cum- statement in respect of tax deducted under Section 194- IA, Section 194- IB, and Section 194M	October	30th November
Annual return of income for the (Financial Year 2018- 19) assessment year 2019- 20 for all assessee.	FY 2018- 19 (AY 2019- 20)	30th November