This article compiles important due dates of compliance related to GST, Income Tax, ESI, PF Acts, Companies Act & Other Acts which includes compliance related to Due Dates of filing of GST Return, TDS/TCS Return, ROC Annual & other filings, PF Return, payment of TDS / TCS, Payment of Advance Tax, Issue of TDS/ TCS Certificates, payment of PF / ESIC etc. which falls in month of October, 2020 including Actual & Extended Due dates.
| S.No. | Nature of Compliance | Period | Due Date |
| 1. | GSTR-3B (T/o<5 Cr) * (Category-A States) | August-2020 | 1st Oct., 20201 (Actual-22nd Sept., 2020) |
| 2. | GSTR-3B (T/o<5 Cr) * (Category-B States) | August-2020 | 3rd Oct., 20201 (Actual-24th Sept., 2020) |
| 3. | TDS/TCS Deposit | September–2020 | 7th Oct., 2020 |
| 4. | TDS/TCS Deposit** | Q2 – 2020-21 | 7th Oct., 2020 |
| 5. | GSTR 7 (TDS under GST) | September–2020 | 10th Oct., 2020 |
| 6. | GSTR 8 (TCS under GST) | September–2020 | 10th Oct., 2020 |
| 7. | GSTR 1 (T/o>1.5 Cr) | September–2020 | 11th Oct., 2020 |
| 8. | GSTR 6 (Input Service Distributors) | September–2020 | 13th Oct., 2020 |
| 9. | Provident Fund (PF) Contribution Deposit | September–2020 | 15th Oct., 2020 |
| 10. | ESI Contribution Deposit | September–2020 | 15th Oct., 2020 |
| 11. | GST CMP 08 | Q2 – 2020-21 | 18th Oct., 2020 |
| 12. | GSTR-3B (T/o>5 Cr) | September–2020 | 20th Oct., 2020 |
| 13. | GSTR 5 (Non-Resident Taxable Person) | September–2020 | 20th Oct., 2020 |
| 14. | GSTR 5A (OIDAR Service Providers) | September–2020 | 20th Oct., 2020 |
| 15. | GSTR-3B (T/o<5 Cr) (Category-A States) | September–2020 | 22nd Oct., 2020 |
| 16. | GSTR-3B (T/o<5 Cr) (Category-B States) | September–2020 | 24th Oct., 2020 |
| 17. | Provident Fund (PF) Return | September–2020 | 25th Oct., 2020 |
| 18. | Filing of Tax Audit Report u/s 44AB | AY – 2020-21 (FY – 2019-20) | 31st Oct., 2020 (Actual-30th Sept., 2020) |
| 19. | Filing of Audit Report u/s 44AB (Applicable to International & Specified Domestic transactions u/s 92E) | AY – 2020-21 (FY – 2019-20) | 31st Oct., 2020 |
| 20. | GSTR 1 (T/o<=1.5 Cr) | Q2 – 2020-21 | 31st Oct., 2020 |
| 21. | GSTR 4 (Composition Suppliers) *** | FY – 2017-18 & FY – 2018-19 | 31st Oct., 20202 |
| 22. | GSTR-9 (Annual Return) (T/o>2 Cr) # | FY – 2018-19 | 31st Oct., 20203 (Actual-31st Dec., 2019) |
| 23. | GSTR-9C (Reconciliation Statement) (T/o>5 Cr) ## | FY – 2018-19 | 31st Oct., 20203 (Actual-31st Dec., 2019) |
Category-A States
Chhattisgarh, Madhya Pradesh, Gujarat, Tamil Nadu, Telangana, Andhra Pradesh, Maharashtra, Karnataka, Goa, Kerala, Puducherry, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Andaman and Nicobar Islands and Lakshadweep.
Category-B States
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
* No Late Fees & interest applicable, if filed till these dates. After that interest @18% will be applicable.
** When AO has permitted quarterly deposit u/s 192, 194A, 194D or 194H.
*** GSTR-4 for 2017-18 & 2018-19 can be filed, if not yet filed, between 22.09.2020 to 31.10.2020 with full waiver of late fee in case of NIL return and late fee of Rs 500/- per return in other cases.
# For Annual turnover is less than 2 Cr., it is optional.
# # For Annual turnover in excess of Rs. 2 Cr. but less than 5 Cr., it is optional. However, it is not applicable for Annual turnover below Rs. 2 Cr.
Note:
1. Notification No. 54/2020 – Central Tax dated 24.06.2020 (GST).
2. Notification No. 67/2020 – Central Tax dated 21.09.2020 (GST).
3. Notification No. 69/2020 – Central Tax dated 30.09.2020 (GST).
Disclaimer – Author has exercised utmost care while writing this article, but still this article may contain some error or mistake and no part of this article/writing should be construed or considered as any advice or consultancy whether professional or otherwise. The contents of this article are solely for information and knowledge.
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About the Author:
Ankit is a Chartered Accountant based in Delhi and the founder of ADA & Co. He has over 7 years of work experience, specializing in the field of taxation (Direct & Indirect) practice. He also has knowledge in the full range of financial services including Business, Taxation, Audit and Account. Further, he has managed assignments in respect of GST Audits, Bank Audits, Stock Audits, PSUs Audits, AR & AP Reconciliation etc and represented clients in tax litigative matters before Indian tax authorities. The aim of this article is to enable the professionals in the industry and students & businessmen to be aware with current developments in the Direct and Indirect tax laws and Accounting Practices.