GST and Income Tax Returns - Compliance Calendar October 2020

Last updated: 02 October 2020

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This article outlines the key compliance deadlines for Goods and Services Tax (GST) and Income Tax for October 2020. It details various return filing dates, including GSTR-3B, GSTR-1, GSTR-7, GSTR-8, and CMP-08, categorised by turnover and state where applicable. Additionally, it covers income tax obligations such as TDS/TCS deposit and the furnishing of tax audit reports.

*Nature of Compliance*	*Act*	*Due Date/Extended Due Date*
Filing of GSTR-3B (for turnover up to 5 Crore) for August 2020 for State category I	GST	01.10.2020
Filing of GSTR-3B (for turnover up to 5 Crore) for August 2020 for State category II	GST	03.10.2020
Depositing of TDS/ TCS for September 2020	Income Tax	07.10.2020
Depositing of equalization levy for the month of September 2020	Income Tax	07.10.2020
Filing of GSTR-7 (TDS Deductor) for the month of September 2020	GST	10.10.2020
Filing of GSTR-8 (TCS Collector) for the month of September 2020	GST	10.10.2020
Filing of GSTR-1 (for turnover of more than 1.5 cr.) for September 2020	GST	11.10.2020
Filing of GSTR-6 (Input Service Distributor) for the month of September 2020.	GST	13.10.2020
Due Date for payment of Provident fund contribution for September 2020	Provident Fund	15.10.2020
Due Date for payment of Provident fund and ESI contribution for September 2020	ESI	15.10.2020
Due Date for filing of GST CMP 08 for the quarter of July 2020 to September 2020	GST	18.10.2020
Filing of GSTR-3B (for turnover more than 5 Cr.) for September 2020	GST	20.10.2020
Due date of filing of GSTR-5 (Non-Resident Taxable Person) for the month of September 2020	GST	20.10.2020
Filing of GSTR-5A (OIDAR Service Provider) the month of September 2020.	GST	20.10.2020
Filing of GSTR-3B (for turnover up to 5 Crore) for September 2020 for State category I	GST	22.10.2020
Filing of GSTR-3B (for turnover up to 5 Crore) for September 2020 for State category II	GST	24.10.2020
Quarterly Filing of GSTR-1 for the quarter of July 2020 to September 2020	GST	31.10.2020
Filing of GSTR 9 for F/Y 2018-19 for taxpayers having annual aggregate turnover more than Rs. 2 cr.	GST	31.10.2020
Filing of GSTR 9C for F/Y 2018-19 for taxpayers having annual aggregate turnover more than Rs. 5 cr.	GST	31.10.2020
Furnishing of Tax Audit Report for A/Y 2020-21	INCOME TAX	31.10.2020
Filing of GSTR-4 (Annual Return) by Composition Dealer for the F/Y 2019-2020	GST	31.10.2020
Filing of GSTR-4 for the quarters from July 2017 to March 2020	GST	31.10.2020

State Category I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep

State Category II: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.

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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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