Compliance Calendar 2020: Update your 2020 Calendar with these due dates

24 Jan    Blogs

As we proceed towards a new year, TS Associates brings you the year-round compliance calendar for 2020. This article lists out the important statutory compliance due dates for Tax compliance, GST filings, annual compliance & filings for private limited company and LLP. Not sticking to compliance can damage both the company and its customers. So ensure marking them in your calendar.

COMPLIANCE CALENDAR 2020

January, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th January, 2020December, 2019Deposit of Tax DeductedNon-government deductors
11th January, 2020December, 2019File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th January, 2020November, 2019Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th January, 2020October to December, 2019Quarterly statement of TCS depositedTCS collectors
15th January, 2020Financial Year ending on 31st March, 2019File ADT-1 with MCA for Auditor’s appointmentCompanies, closing their first financial year on 31st March, 2019
20th January, 2020December, 2019File GSTR 3BGST Taxpayers
30th January, 2020October to December, 2019Issue of TCS CertificatesTCS collectors
30th January, 2020December, 2019Challan-cum-statement u/s 194IA and 194IBAll deductors
30th January, 2020Financial Year ending on 31st March, 2019File AOC-4 (Financial Statements) with MCACompanies, closing their first financial year on 31st March, 2019
31st January, 2020October to December, 2019Quarterly statement of TDS depositedAll deductors
31st January, 2020October to December, 2019File GSTR 1Taxpayers with Annual Turnover up to INR 1.5 Cr
31st January, 2020F.Y. 2017-18GST Annual Return – GSTR 9, 9A, 9B, 9CAll Tax payers  

February, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th February, 2020January, 2020Deposit of Tax DeductedNon-government deductors
11th February, 2020January, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th February, 2020December, 2019Issue of TDS certificate u/s 194IA and 194IBAll Deductors
15th February, 2020October to December, 2019Quarterly TDS Certificates (other than salary)All deductors
20th February, 2020January, 2020File GSTR 3BGST Taxpayers

March, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
1st March, 2020Financial Year ending on 31st March, 2019File MGT-7 (Annual Return) with MCACompanies, closing their first financial year on 31st March, 2019
2nd March, 2020February, 2020Challan-cum-statement for TDSAll deductors
7th March, 2020February, 2020Deposit of Tax DeductedNon-government deductors
11th March, 2020February, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
15th March, 2020January, 2020Issue TDS Certificates u/s 194IA and 194IBAll deductors
15th March, 20202019-204th Instalment of Advance TaxTaxpayers liable to pay advance tax
20th March, 2020February, 2020File GSTR 3BGST Taxpayers
30th March, 2020February, 2020File challan-cum-statement for TDS u/s 194-IA and 194-IBAll deductors
31st March,2020FY 2018-19File GSTR-9 Annual ReturnGST Taxpayers
31st March,2020–Due date to link PAN with AadharEveryone

April, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th April, 2020March, 2020Deposit of Tax DeductedNon-government deductors
10th April, 2020March, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th April, 2020February, 2020Issue TDS Certificates u/s 194IA and 194IBAll deductors
20th April, 2020March, 2020File GSTR 3BGST Taxpayers
30th April, 2020March, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
30th April, 2020January to March, 2020File GSTR 1Taxpayers with Annual Turnover up to INR 1.5 Cr
30th April, 2020–File DIR-3 KYC with MCAEvery individual holding valid DIN with approved status as on 31st March, 2020

May, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th May, 2020April, 2020Deposit of Tax DeductedNon-government deductors
10th May, 2020April, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
15th May, 2020March, 2020Issue TDS Certificates u/s 194IA and 194IBAll deductors
15th May, 2020January to March, 2020Quarterly statement of TCS depositedTCS collector
30th May, 2020April, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
30th May, 2020Financial Year ending on 31st March, 2020File Form 11 (Annual Return) with MCAAll LLPs
31st May, 2020January to March, 2020Quarterly statement of TDS depositedAll deductors

June, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th June, 2020May, 2020Deposit of Tax DeductedNon-government deductors
10th June, 2020May, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th June, 2020April, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th June, 2020January to March, 2020Quarterly TDS certificates (other than salary)All deductors
15thJune, 2020F.Y. 2020-211st Instalment of Advance TaxTaxpayers liable to pay advance tax
30th June, 2020May, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors

July, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th July, 2020June, 2020Deposit of Tax DeductedNon-government deductors
10th July, 2020June, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
15th July, 2020May, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th July, 2020April to June, 2020Quarterly statement of TCS DepositedTCS collectors
30th July, 2020June, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
31st July, 2020April to June, 2020Quarterly statement of TDS depositedAll deductors
31st July, 2020F.Y. 2019-20Income Tax Return FilingAll taxpayers other than companies or those not liable for a tax audit
31st July, 2020April to June, 2020File GSTR 1Taxpayers with Annual Turnover up to INR 1.5 Cr

August, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th August, 2020July, 2020Deposit of Tax DeductedNon-government deductors
10th August, 2020July, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th August, 2020June, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th August, 2020April to June, 2020Quarterly TDS certificate (other than salary)All deductors
30th August, 2020July, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors

September, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th September, 2020August, 2020Deposit of Tax DeductedNon-government deductors
10th September, 2020August, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th September, 2020July, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th September, 2020F.Y. 2020-212nd Instalment of Advance TaxTaxpayers liable to pay advance tax
30th September, 2020F.Y. 2019-20Filing of Income Tax Return and Audit ReportCompanies including other entities on which Audit provisions are applicable
30th September, 2020August, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
30th September, 2020F.Y. 2019-20Last day for holding AGMCompanies closing their subsequent financial year on 31st March, 2020

October, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th October, 2020September, 2020Deposit of Tax DeductedNon-government deductors
10th October, 2020September, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
15th October, 2020August, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th October, 2020July to September, 2020Quarterly statement of TCS DepositedTCS collectors
15th October, 2020F.Y. 2019-20File ADT-1 with MCA for Auditor’s appointment, if applicableCompanies closing their subsequent financial year on 31st March, 2020
31st October, 2020July to September, 2020Quarterly statement of TDS depositedAll deductors
30th October, 2020September, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
30th October, 2020July to September, 2020Quarterly statement of TCS DepositedTCS collectors
30th October, 2020F.Y. 2019-20File AOC-4 (Financial Statements) with MCACompanies closing their subsequent financial year on 31st March, 2020
30th October, 2020Financial year ending on 31st March, 2020File LLP Form 8 (Statement of Account & Solvency)All LLPs
31st October, 2020July to September, 2020Quarterly statement of TDS depositedAll deductors
31st October, 2020July to September, 2020File GSTR 1Taxpayers with Annual Turnover up to INR 1.5 Cr

November, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th November, 2020October, 2020Deposit of Tax DeductedNon-government deductors
10th November, 2020October, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
14th November, 2020September, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th November, 2020July to September, 2020Quarterly TDS certificate (other than salary)All deductors
29th November, 2020F.Y. 2019-20File MGT-7 (Annual Return) with MCACompanies closing their subsequent financial year on 31st March, 2020
30th November, 2020October, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors
30th November, 2020F.Y. 2019-20Filing of Income Tax Return and Audit ReportTaxpayers having international transactions and liable to submit report under Section 92E
30th November, 2020F.Y. 2019-20Report in Form 3CEBTaxpayers having international transactions and liable to submit report under Section 92E

December, 2020

Compliance Due DateConcerned (Reporting) PeriodCompliance DetailApplicable To
7th December, 2020November, 2020Deposit of Tax DeductedNon-government deductors
10th December, 2020November, 2020File GSTR 1Taxpayers with Annual Turnover more than INR 1.5 Cr
15th December, 2020September, 2020Issue of TDS certificate u/s 194IA and 194IBAll deductors
15th September, 2020F.Y. 2020-213rd Instalment of Advance TaxTaxpayers liable to pay advance tax
30th December, 2020November, 2020Challan-cum-statement for TDS u/s 194IA and 194IBAll deductors

These due dates are subject to amendments and extensions from time-to-time. We shall update the dates here if there is any change. For any compliance update or assistance, feel free to connect with TS Associates experts at @ info@tsassociates.co.in / +91-9692924221/ www.tsassociates.co.in

ByShashi Mishra

Shashi Mishra is Founder of TS Associates and Certified Lead Auditor from (International Register of Certificated Auditors-IRCA). He has a Good Expertise Over Legal, Intellectual Property, Income TAX, GST and Corporate Compliances.

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