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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DISCLAIMER: The information given in this document has been made on the basis of the provisions stated in the Notification. It is based on the analysis and interpretation of applicable laws as on date. Under no circumstances whatsoever, the blogger shall not be responsible for any loss, claim, liability, damage(s) resulting from the use, omission or inability to use the information provided in the document.
By
CS Diwakar Agrawal
Mob: +91-9911746549
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