This article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts, Companies Act which includes compliance related to Due Dates of filing of GST Return, TDS/TCS Return, ROC 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 September, 2020 including Actual & Extended Due dates.
| S.No. | Nature of Compliance | Period | Extended Due Date | Actual Due Date |
| 1. | TDS/TCS Deposit | August – 2020-21 | 7th Sept., 2020 | 7th Sept., 2020 |
| 2. | GSTR 7 (TDS under GST) | August – 2020-21 | 10th Sept., 2020 | 10th Sept., 2020 |
| 3. | GSTR 8 (TCS under GST) | August – 2020-21 | 10th Sept., 2020 | 10th Sept., 2020 |
| 4. | GSTR 1 (T/o>1.5 Cr) | August – 2020-21 | 11th Sept., 2020 | 11th Sept., 2020 |
| 5. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | May – 2020-21 | 12th Sept., 2020* | 22nd June, 2020 |
| 6. | GSTR 6 (Input Service Distributors) | August – 2020-21 | 13th Sept., 2020 | 13th Sept., 2020 |
| 7. | TDS Certificate u/s 194-IA (TDS on Immovable property) (Form 16B) 2 | July – 2020-21 | 14th Sept., 2020 | 14th Sept., 2020 |
| 8. | TDS Certificate u/s 194-IB (TDS on certain Rent Payment) (Form 16C)2 | July – 2020-21 | 14th Sept., 2020 | 14th Sept., 2020 |
| 9. | TDS Certificate u/s 194M2 | July – 2020-21 | 14th Sept., 2020 | 14th Sept., 2020 |
| 10. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | May – 2020-21 | 15th Sept., 2020* | 24th June, 2020 |
| 11. | Advance Tax 2nd Instalment | AY 2021-22 (FY 2020-21) | 15th Sept., 2020 | 15th Sept., 2020 |
| 12. | Furnishing of Form 24G (Government Office) | August – 2020-21 | 15th Sept., 2020 | 15th Sept., 2020 |
| 13. | Provident Fund (PF) Contribution Deposit | August – 2020-21 | 15th Sept., 2020 | 15th Sept., 2020 |
| 14. | ESI Contribution Deposit | August – 2020-21 | 15th Sept., 2020 | 15th Sept., 2020 |
| 15. | GSTR-3B (T/o>5 Cr) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 16. | GSTR 5 (Non-Resident Taxable Person) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 17. | GSTR 5A (OIDAR Service Providers) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 18. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | June – 2020-21 | 23th Sept., 2020* | 22nd July, 2020 |
| 19. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | June – 2020-21 | 25th Sept., 2020* | 24th July, 2020 |
| 20. | Provident Fund(PF) Return | August – 2020-21 | 25th Sept., 2020 | 25th Sept., 2020 |
| 21. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | July – 2020-21 | 27th Sept., 2020* | 22nd Aug., 2020 |
| 22. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | July – 2020-21 | 29th Sept., 2020* | 24th Aug., 2020 |
| 23. | Revised Foreign Liabilities & Assets (FLA) Return | FY – 2019-20 | 30th Sept., 2020 | |
| 24. | GSTR-9 (Annual Return) (T/o>2 Cr)# | FY – 2018-19 | 30th Sept., 2020 | 31st December, 2019 |
| 25. | GSTR-9C (Reconciliation Statement) (T/o>5 Cr)## | FY – 2018-19 | 30th Sept., 2020 | 31st December, 2019 |
| 26. | Furnishing of Form 26QB (Challan-cum-Statement u/s 194-IA) | August – 2020-21 | 30th Sept., 2020 | 30th Sept., 2020 |
| 27. | Furnishing of Form 26QC (Challan-cum-Statement u/s 194-IB) | August – 2020-21 | 30th Sept., 2020 | 30th Sept., 2020 |
| 28. | Furnishing of Form 26QD (Challan-cum-Statement u/s 194-M) | August – 2020-21 | 30th Sept., 2020 | 30th Sept., 2020 |
| 29. | GSTR-3B (T/o<5 Cr) (One time Late Fees Waiver Scheme) | July – 2017 to January – 2020 | 30th Sept., 2020** | 30th Sept., 2020** |
| 30. | Income Tax Return for All Assessee 2 | AY 2019-20 (FY 2018-19) | 30th Sept., 2020 | 30th Sept., 2020 |
| 31. | Form DIR-3 KYC 3 | FY – 2019-20 | 30th Sept., 2020 | 30th April, 2020 |
| 32. | Form DPT-3 3 | FY – 2019-20 | 30th Sept., 2020 | 30th June, 2020 |
| 33. | Form BEN-2 3 | FY – 2019-20 | 30th Sept., 2020 | 30th April, 2020 |
| 34. | Form MSME-1 3 | October 2019 to March 2020 | 30th Sept., 2020 | 30th April, 2020 |
| 35. | Opting CFSS-2020 4 (One time Settlement Scheme) | Earlier Years | 30th Sept., 2020 | 30th Sept., 2020 |
| 36. | Opting LLPSS-2020 (One time Settlement Scheme) | Earlier Years | 30th Sept., 2020 | 30th Sept., 2020 |
* No Late Fees & interest applicable, if filed till these dates. But reduced rate of interest @ 9% will be applicable from these dates (revised due dates) to 30th Sept., 2020. After 30th Sept., 2020 interest @18% will be applicable.
** Last date to take the benefit of reduced late fees (i.e. Furnishes from 1st July, 2020 to 30th Sep,2020, Late Fee Maximum 500/- per return & Zero (0) for NIL Return).
# 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.
Category-A States
Chhattisgarh, Madhya Pradesh, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Maharashtra, Karnataka, Goa, 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.
Note:
1. Notification No. 52/2020 – Central Tax dated 24.06.2020 (GST)
2. Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 read with Notification No. 35 /2020, dated 24-06-2020 and Notification No. 56/2020, dated 29-07-2020
3. General Circular No. 11/2020 dated 24th March, 2020 issued by MCA
4. Circular No. 12/2020 dated 30th March, 2020 issued by MCA
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.