Compliance Calendar
ECB-2 return for the month of Dec-20
Due date for deposit of tax deducted/collected for the month of December, 2020. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-Tax Challan
Due date for deposit of TDS for the period October 2020 to December 2020 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, 194D or 194H
Return of income for the assessment year 2020-21 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E. Note: The due date for filing of return has been extended to January 10, 2021 vide Press Release, dated 30-12-2020.
GSTR-7 (Return for Tax Deducted at Source) for the month of Dec-20
GSTR-8 (Statement for Tax Collection at Source) for the month of Dec-20
GSTR-1 for the month of Dec-20 (for taxpayers having turnover exceeding INR 1.50 crore)
GSTR-1 for the quarter Oct-20–Dec-20 (for taxpayers having turnover less INR 1.50 crore)
GSTR-6 (Return for Input Service Distributor) for the month of Dec-20
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2020
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2020
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2020
PF payment for the month of Dec-20
ESIC payment for the month of Dec-20
Due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction for the Assessment Year 2020-21. Note: The due date for furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction has been extended to January 15, 2021 vide Press Release, dated 30-12-2020.
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2020 has been paid without the production of a challan
Quarterly statement of TCS for the quarter ending December 31, 2020
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2020
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2020
Due date for filing of ADT-1 (Appointment of Auditor) for AGM held on 31 Dec 2020
GSTR-CMP-08 for the quarter Oct-20–Dec-20 (for Composition Scheme Dealers)
Filing of GSTR-3B for the month of Dec-20
GSTR-5 (Return for Non-Resident Taxable Person) for the month of Dec-20
GSTR-5A (Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India) for the month of Dec-20
Filing of GSTR-3B for the month of Dec-20
Filing of GSTR-3B for the month of Dec-20
Quarterly TCS certificate in respect of quarter ending December 31, 2020
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2020
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2020
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2020
Due date for filing of AOC-4 for FY 19-20 for AGM held on 31 Dec 2020
Due date for filing of AOC-4-CFS for FY 19-20 for AGM held on 31 Dec 2020
Due date for filing of AOC-4-XBRL for FY 19-20 for AGM held on 31 Dec 2020
Quarterly statement of TDS for the quarter ending December 31, 2020
Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2020
Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident
Furnishing of declaration to opt for Vivad se Vishwas Scheme
ECB-2 return for the month of Jan-21
Due date for deposit of tax deducted/collected for the month of January, 2021. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-Tax Challan
GSTR-7 (Return for Tax Deducted at Source) for the month of Jan-21
GSTR-8 (Statement for Tax Collection at Source) for the month of Jan-21
GSTR-1 for the month of Jan-21 (for taxpayers having turnover exceeding INR 1.50 crore)
GSTR-6 (Return for Input Service Distributor) for the month of Jan-21
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2020
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2020
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2020
PF payment for the month of Dec-20
ESIC payment for the month of Dec-20
Due date for filing of return of income for the assessment year 2020-21 if the assessee is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or (d) required to submit a report under section 92E pertaining to international or specified domestic transaction(s). Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended to February 15, 2021 vide Press Release, dated 30-12-2020.
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2021 has been paid without the production of a challan
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2020
Filing of GSTR-3B for the month of Jan-21
GSTR-5 (Return for Non-Resident Taxable Person) for the month of Jan-21
GSTR-5A (Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India) for the month of Jan-21
Filing of GSTR-3B for the month of Jan-21
Filing of GSTR-3B for the month of Jan-21
GSTR-9 (Annual Return) for the year 2019-2020
GSTR-9C (Annual Audit Report) for the year 2019-2020
