December 2020 – Compliance calendar

December 2020 – Compliance calendar

December Sl. No Particulars Due Date
Direct Tax 1 Deposit of TDS & TCS for November, 2020 07 December 2020
Third instalment of advance tax for the AY 2021-22 15 December 2020
2 Due date for issue of TDS Certificate for tax deducted under Section 194-IA & 194-IB in the month of October, 2020. 15 December 2020
3 Furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA & 194-IB in month of November, 2020 30 December 2020
4 Return of income for the AY 2019-20 for all non-corporate assessee  (ie, Individuals, HUF, AOP, BOI, Partnership)
(a)whose books of accounts are not required to be audited or
(b) who is not required to furnish a report under section 92E  or
(c) who is not a working partner of a firm whose accounts are required to be audited
31 December 2020
5 Due date for filing of Income Tax Audit reports for the FY 2019-20 31 December 2020
Indirect Tax 6 GSTR 1 for the month of November 2020 (Turnover exceeding   Rs. 1.50 Cr or opted to file monthly Return) 11 December 2020
7 GSTR 3B for the month of November 2020 (if aggregate turnover more than Rs.5 Crores in preceding FY) 20 December 2020
8 GSTR 3B for the month of  November 2020 (if aggregate turnover up to Rs.5 Crores in preceding FY)  22 December 2020
9  Due dates for filing Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the FY2018-19 31 December 2020
Others 10 ESI & EPF contribution for the month of  November 2020 15 December 2020

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