Compliance of GST, I.T., SEB, MCA for May 2020
No.
|
Actual
Date
|
Extended
Date
|
Nature
of Compliance
|
Compliance
Period
|
Nature
of Compliance in Detail
|
Important
Notes
|
1
|
07-May-2020
|
NA
|
April-2020
|
Due
date of depositing TCS liabilities for the previous month
|
Date
of payment not extended but Government has reduced Interest on late payment
of TDS from 12% and 18% to 9%, if payment made between 20th March to 30th
June 2020.
|
2
|
07-May-2020
|
NA
|
April-2020
|
Equalisation
Levy is a direct tax, which is withheld at the time of payment by the service
recipient where the annual payment made to one service provider
(Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the
specified and notified services.
|
Date
of payment not extended but Government has reduced Interest on late payment
of TDS from 12% and 18% to 9%, if payment made between 20th March to 30th
June 2020.
|
3
|
20-April-2020
|
05-05-2020
for interest / 24-06-2020 for late fees
|
GSTR-3B
|
March-2020
|
Due
Date for filling GSTR - 3B which aggregate turnover More than 5 Crores in the
previous month
|
As
per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for
Interest is 05.05.2020. After that rate of interest will 9% p.a. if
GSTR 3B is furnished upto 24.06.2020. As per Notification number- 32/2020–
Central Tax dated 03.04.2020 due date for Late Fees and Penalty is
24.06.2020.
|
4
|
15-April-2020
|
15-May-2020
|
Providend
Fund
|
March-2020
|
Due
Date for payment of Provident fund contribution for the previous month.
|
Date
extended through Notification dated 15.04.2020
|
5
|
15-April-2020
|
15-May-2020
|
ESI
|
March-2020
|
Due
Date for payment of ESI contribution for the previous month.
|
Date
extended through Notification dated 15.04.2020
|
6
|
31-May-2020
|
30-June-2020
|
FY
2019-20
|
Due
date for furnishing of statement of financial transaction (in FORM NO-61A) as
required to be furnished ubder sub- section(1) of section 285BA of Income Tax
Act,1961.
|
The
CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions)
Ordinance, 2020 dated 31-03-2020 has extended all respective due dates,
falling during the period from 20-03-2020 to 29-06-2020,
till June 30, 2020.
|
7
|
31-May-2020
|
30-Jun-2020
|
Quarter
4 March 2020
|
Due
date for submission of quarterly satatement of TDS deposited for Jan - Mar 20
|
The
CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions)
Ordinance, 2020 dated 31-03-2020 has extended all respective due dates,
falling during the period from 20-03-2020 to 29-06-2020, till June 30, 2020.
|
8
|
30-May-2020
|
30-Sep-2020
|
PAS
-6
|
2nd
Half of FY 2019-20
|
Reconciliation
of Share Capital Audit Report on half yearly basis by unlisted public company
|
General
Circular No. 16/2019 dated 28-11-2019
|
9
|
30-May-2020
|
30/09/2020
|
LLP
Form 11
|
FY
2019-20
|
Annual
return containing basic information about Name, Address of LLP, details of
Partners/ Designated Partners, other details
|
General
Circular No. 11 /2020 dated 24-03-2020, Moratorium period from 1st April to
30th September is given for all document, return, statement etc., required to
be filed in the MCA-21. No additional fees will be charged till 30th
September 2020.
|
10
|
30-April-2020
| 30/05/2020 |
Reg. 76
| March Quarter | Filing of Reconciliation of Share Capital Audit Report |
SEBI (DP) Regulations, 1996
|
11
| 21-April-2020 | 31/05/2020 | Reg. 7(3) | March Quarter | Filing compliance certificate | SEBI (LODR) Regulations ,2 015 |
12
|
22-May-2020
|
06-June-2020
|
April-2020
|
Due
Date for filling GSTR - 3B which aggregate turnover upto 1.5 Crores in the
previous month
|
As
per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for
Interest is 06.07.2020. As per Notification number- 32/2020– Central Tax
dated 03.04.2020 due date for Late Fees and Penalty is 06.07.2020.
|
13
|
22-May-2020
|
30th
June 2020
|
April-2020
|
Due
Date for filling GSTR - 3B which aggregate turnover More than 1.5 Crores but
upto 5 crore in the previous month
|
As
per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for
Interest is 30.06.2020. As per Notification number- 32/2020– Central Tax
dated 03.04.2020 due date for Late Fees and Penalty is 30.06.2020.
|
14
|
20-May-2020
|
05-May-2020
|
April-2020
|
Due
Date for filing GSTR - 3B which aggregate turnover More than 5 Crores in the
previous year
|
As
per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for
Interest is 04.06.2020. After that rate of interest will 9% p.a. if
GSTR 3B is furnished upto 24.06.2020. As per Notification number- 32/2020–
Central Tax dated 03.04.2020 due date for Late Fees and Penalty is
24.06.2020.
|
15
|
20-May-2020
|
30-Jun-2020
|
April-2020
|
GSTR-5A
to be filed by OIDAR Service Providers for the previous month.
|
As
per Notification number- 35/2020 – Central Tax dated 03.04.2020
|
16
|
20-May-2020
|
30-Jun-2020
|
April-2020
|
GSTR-5
to be filed by Non-Resident Taxable Person for the previous month.
|
As
per Notification number- 35/2020 – Central Tax dated 03.04.2020
|
17
|
15-May-2020
|
NA
|
April-2020
|
Due
Date for payment of Provident fund and ESI contribution for the previous
month.
|
18
|
15-May-2020
|
NA
|
April-2020
|
Due
Date for payment of Provident fund contribution for the previous month.
|
19
|
13-May-2020
|
30-Jun-2020
|
April-2020
|
Due
Date for filing return by Input Service Distributors.
|
As
per Notification number- 35/2020 – Central Tax dated 03.04.2020
|
20
|
11-May-2020
|
30-Jun-2020
|
April-2020
|
GST
Filing of returns by the registered person with an aggregate turnover of more
than 1.50 crores.
|
As
per Notification number- 33/2020 – Central Tax dated 03.04.2020
|
21
|
10-May-2020
|
30-Jun-2020
|
April-2020
|
GSTR-8
is a return to be filed by the e-commerce operators who are required to
deduct TCS (Tax collected at source) under GST.
|
As
per Notification number- 35/2020 – Central Tax dated 03.04.2020
|
22
|
10-May-2020
|
30-Jun-20
|
April-2020
|
GSTR
7 is a return to be filed by the persons who is required to deduct TDS (Tax
deducted at source) under GST.
|
As
per Notification number- 35/2020 – Central Tax dated 03.04.2020
|
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