M/s. DELMA SEBASTIAN & CO. Chartered Accountants

COMPLIANCE CALENDAR 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

January, 2020 December, 2019 Deposit of Tax

Deducted

Non-government

deductors

11th

January, 2020 December, 2019 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

January, 2020 November, 2019 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

January, 2020 October to December,

2019

Quarterly statement of

TCS deposited

TCS collectors

15th

January, 2020 Financial Year ending

on 31st March, 2019

File ADT-1 with

MCA for Auditor’s

appointment

Companies, closing

their first financial

year on 31st March,

2019

20th

January, 2020 December, 2019 File GSTR 3B GST Taxpayers

30th

January, 2020 October to December,

2019

Issue of TCS

Certificates

TCS collectors

January, 2020

February, 2020

Compliance Due Date Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

February, 2020 January, 2020 Deposit of Tax

Deducted

Non-government

deductors

11th

February, 2020 January, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

February, 2020 December, 2019 Issue of TDS

certificate u/s 194IA

and 194IB

All Deductors

30th

January, 2020 December, 2019 Challan-cum-

statement u/s 194IA

and 194IB

All deductors

30th

January, 2020 Financial Year ending

on 31st March, 2019

File AOC-4 (Financial

Statements) with

MCA

Companies, closing

their first financial

year on 31st March,

2019

31st January, 2020 October to December,

2019

Quarterly statement of

TDS deposited

All deductors

31st January, 2020 October to December,

2019

File GSTR 1 Taxpayers with

Annual Turnover up

to INR 1.5 Cr

31st January, 2020 F.Y. 2017-18 GST Annual Return –

GSTR 9, 9A, 9B, 9C

All Tax payers

15th

February, 2020 October to

December, 2019

Quarterly TDS

Certificates (other

than salary)

All deductors

20th

February, 2020 January, 2020 File GSTR 3B GST Taxpayers

March, 2020

Compliance Due Date Concerned

(Reporting) Period

Compliance Detail Applicable To

1st March, 2020 Financial Year

ending on

31st March, 2019

File MGT-7 (Annual

Return) with MCA

Companies, closing

their first financial

year on 31st March,

2019

2nd

March, 2020 February, 2020 Challan-cum-

statement for TDS

All deductors

7th

March, 2020 February, 2020 Deposit of Tax

Deducted

Non-government

deductors

11th

March, 2020 February, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

15th

March, 2020 January, 2020 Issue TDS

Certificates u/s 194IA

and 194IB

All deductors

15th

March, 2020 2019-20 4th

Instalment of

Advance Tax

Taxpayers liable to

pay advance tax

20th

March, 2020 February, 2020 File GSTR 3B GST Taxpayers

30th

March, 2020 February, 2020 File challan-cum-

statement for TDS u/s

194-IA and 194-IB

All deductors

31st March,2020 FY 2018-19 File GSTR-9 Annual

Return

GST Taxpayers

31st March,2020 – Due date to link PAN

with Aadhar

Everyone

April, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

April, 2020 March, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

April, 2020 March, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

April, 2020 February, 2020 Issue TDS Certificates

u/s 194IA and 194IB

All deductors

20th

April, 2020 March, 2020 File GSTR 3B GST Taxpayers

30th

April, 2020 March, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

30th

April, 2020 January to March,

2020

File GSTR 1 Taxpayers with

Annual Turnover up

to INR 1.5 Cr

30th

April, 2020 – File DIR-3 KYC with

MCA

Every individual

holding valid DIN

with approved status

as on 31st March,

2020

May, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

May, 2020 April, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

May, 2020 April, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

15th

May, 2020 March, 2020 Issue TDS Certificates

u/s 194IA and 194IB

All deductors

15th

May, 2020 January to March,

2020

Quarterly statement of

TCS deposited

TCS collector

30th

May, 2020 April, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

30th

May, 2020 Financial Year ending

on 31st March, 2020

File Form 11 (Annual

Return) with MCA

All LLPs

31st May, 2020 January to March,

2020

Quarterly statement of

TDS deposited

All deductors

June, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

June, 2020 May, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

June, 2020 May, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

June, 2020 April, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

June, 2020 January to March,

2020

Quarterly TDS

certificates (other than

salary)

All deductors

15th

June, 2020 F.Y. 2020-21 1st

Instalment of

Advance Tax

Taxpayers liable to

pay advance tax

30th

June, 2020 May, 2020 Challan-cum-statement

for TDS u/s 194IA and

194IB

All deductors

July, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

July, 2020 June, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

July, 2020 June, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

15th

July, 2020 May, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

July, 2020 April to June, 2020 Quarterly statement of

TCS Deposited

TCS collectors

30th

July, 2020 June, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

31st July, 2020 April to June, 2020 Quarterly statement of

TDS deposited

All deductors

31st July, 2020 F.Y. 2019-20 Income Tax Return

Filing

All taxpayers other

than companies or

those not liable for a

tax audit

31st July, 2020 April to June, 2020 File GSTR 1 Taxpayers with

Annual Turnover up

to INR 1.5 Cr

August, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

August, 2020 July, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

August, 2020 July, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

August, 2020 June, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

August, 2020 April to June, 2020 Quarterly TDS

certificate (other than

salary)

All deductors

30th

August, 2020 July, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

September, 2020

Compliance Due Date Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

September, 2020 August, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

September, 2020 August, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

September, 2020 July, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

September, 2020 F.Y. 2020-21 2nd

Instalment of

Advance Tax

Taxpayers liable to

pay advance tax

30th

September, 2020 F.Y. 2019-20 Filing of Income Tax

Return and Audit

Companies

including other

entities on which

Report Audit provisions

are applicable

30th

September, 2020 August, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

30th

September, 2020 F.Y. 2019-20 Last day for holding

AGM

Companies closing

their subsequent

financial year on

31st March, 2020

October, 2020

Compliance Due

Date

Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

October, 2020 September, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

October, 2020 September, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

15th

October, 2020 August, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

October, 2020 July to September,

2020

Quarterly statement of

TCS Deposited

TCS collectors

15th

October, 2020 F.Y. 2019-20 File ADT-1 with

MCA for Auditor’s

appointment, if

applicable

Companies closing

their subsequent

financial year on

31st March, 2020

31st October, 2020 July to September,

2020

Quarterly statement of

TDS deposited

All deductors

30th

October, 2020 September, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors

30th

October, 2020 July to September,

2020

Quarterly statement of

TCS Deposited

TCS collectors

30th

October, 2020 F.Y. 2019-20 File AOC-4 (Financial

Statements) with

MCA

Companies closing

their subsequent

financial year on

31st March, 2020

30th

October, 2020 Financial year ending

on 31st March, 2020

File LLP Form 8

(Statement of Account

& Solvency)

All LLPs

31st October, 2020 July to September,

2020

Quarterly statement of

TDS deposited

All deductors

31st October, 2020 July to September,

2020

File GSTR 1 Taxpayers with

Annual Turnover up

to INR 1.5 Cr

November, 2020

Compliance Due Date Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

November, 2020 October, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

November, 2020 October, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

14th

November, 2020 September, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

November, 2020 July to September,

2020

Quarterly TDS

certificate (other

than salary)

All deductors

29th

November, 2020 F.Y. 2019-20 File MGT-7 (Annual

Return) with MCA

Companies closing

their subsequent

financial year on

31st March, 2020

30th

November, 2020 October, 2020 Challan-cum-

statement for TDS

u/s 194IA and 194IB

All deductors

30th

November, 2020 F.Y. 2019-20 Filing of Income Tax

Return and Audit

Report

Taxpayers having

international

transactions and

liable to submit

report under Section

92E

30th

November, 2020 F.Y. 2019-20 Report in Form

3CEB

Taxpayers having

international

transactions and

liable to submit

report under Section

92E

December, 2020

Compliance Due Date Concerned

(Reporting) Period

Compliance Detail Applicable To

7th

December, 2020 November, 2020 Deposit of Tax

Deducted

Non-government

deductors

10th

December, 2020 November, 2020 File GSTR 1 Taxpayers with

Annual Turnover

more than INR 1.5

Cr

15th

December, 2020 September, 2020 Issue of TDS

certificate u/s 194IA

and 194IB

All deductors

15th

September, 2020 F.Y. 2020-21 3rd

Instalment

of Advance Tax

Taxpayers liable to

pay advance tax

30th

December, 2020 November, 2020 Challan-cum-

statement for TDS u/s

194IA and 194IB

All deductors