Due Date of Statutory Compliance for June 2020

DUE DATES

 

S. No. Actual Date Extended Date Nature of Compliance Compliance Period Nature of Compliance
in Detail
Important Notes
1 07-June-2020 NA TCS/TDS Liability Deposit May-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% / 18% to 9%, if payment made between 20th March to 30th June 2020.
2 07-June-2020 NA Equalisation Levy Deposit May-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.
3 10-June-2020 30-Jun-20 GSTR-7 May-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
4 10-June-2020 30-Jun-2020 GSTR-8 May-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
5 11-June-2020 30-Jun-2020 GSTR-1 May-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
6 13-June-2020 30-Jun-2020 GSTR -6 May-2020 Due Date for filing return by Input Service Distributors. As per Notification number- 35/2020 – Central Tax dated 03.04.2020
7 15-June-2020 NA Provident Fund May-2020 Due Date for payment of Provident fund contribution for the previous month. Various relief by EPF and ESIC during COVID 19
8 15-June-2020 NA ESI May-2020 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 15-June-2020 NA Advance Tax Quarter 1 Due date for  First Installment of advance tax for the AY 2020-21
10 20-June-2020 30-Jun-2020 GSTR -5 May-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
11 20-June-2020 30-Jun-2020 GSTR -5A May-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
12 20-June-2020 27-June-2020 GSTR – 3B May-2020 Due Date for filing GSTR – 3B which aggregate turnover More than 5 Crores in the previous year As per Notification number- 36/2020 – Central Tax dated 03.04.2020.
13 22-June-2020 12 July 2020 GSTR – 3B May-2020 Due Date for filling GSTR – 3B which aggregate turnover Less than 5 Crores in the previous year which states is Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh As per Notification number- 36/2020 – Central Tax dated 03.04.2020
14 24-June-2020 14-July-2020 GSTR – 3B April-2020 Due Date for filling GSTR – 3B which aggregate turnover less than 5 Crores in the previous year which states is Jammu and Kashmir, Laddakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha. As per Notification number- 36/2020 – Central Tax dated 03.04.2020
15 30-June-2020 NA Form DPT-3(Annual Return) FY 2019-20 Return of deposits (Filed within 90 days from 31st March, 2020)
16 31-March-2020 30-June-2020 Investment for 80C, 80D etc FY 2019-20 The date for making various investment/payment for claiming deduction under Section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations), etc. has been extended to 30 June 2020.
17 31-March-2020 30-Jun-2020 linking of Aadhaar number with PAN NA Due date for linking of Aadhaar number with PAN
18 22-May-2020 29-June-2020 GSTR-3B Feb-2020 Due Date for filling GSTR – 3B which aggregate turnover More than 1.5 Crores but upto 5 crore in the previous month
19 22-March-2020 30-June-2020 GSTR-3B Feb-2020 Due Date for filling GSTR – 3B which aggregate turnover upto 1.5 Crores in the previous month
20 20-March-2020 30-June-2020 GSTR-5 Feb-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
21 20-March-2020 30-June-2020 GSTR-5A Feb-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
22 30-April-2020 30-June-2020 GSTR-1 Jan-Mar 2020 GST Filing of returns by registered person with aggregate turnover upto 1.50 crores As per Notification number- 33/2020 – Central Tax dated 03.04.2020
23 10-April-2020 30-June-2020 GSTR-7 March-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
24 10-April-2020 30-June-2020 GSTR-8 March-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
25 11-April-2020 30-June-2020 GSTR-1 March-2020 GST Filing of returns by registered person with aggregate turnover more than 1.50 crores. As per Notification number- 33/2020 – Central Tax dated 03.04.2020
26 13-April-2020 30-June-2020 GSTR-6 March-2020 Due Date for filing return by Input Service Distributors. As per Notification number- 35/2020 – Central Tax dated 03.04.2020
27 20-April-2020 30-June-2020 GSTR-5 March-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
28 20-April-2020 20-June-2020 GSTR-5A March-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
29 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 year
30 22-April-2020 29-June-2020 GSTR-3B March-2020 Due Date for filling GSTR – 3B which aggregate turnover More than 1.5 Crores but upto 5 crore in the previous year
31 Prior to commencement of FY 30-June 2020 Form GST CMP-02 FY 2020-21 Date for opting for composition scheme by GST registered normal taxpayers As per Notification number- 30/2020 – Central Tax dated 03.04.2020
32 10-May-2020 30-June-2020 GSTR-7 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
33 10-May-2020 30-June-2020 GSTR-8 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
34 11-May-2020 30-June-2020 GSTR-1 April-2020 GST Filing of returns by registered person with aggregate turnover more than 1.50 crores. As per Notification number- 33/2020 – Central Tax dated 03.04.2020
35 13-May-2020 30-June-2020 GSTR-6 April-2020 Due Date for filing return by Input Service Distributors. As per Notification number- 35/2020 – Central Tax dated 03.04.2020
36 20-May-2020 30-June-2020 GSTR-5 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
37 20-May-2020 30-June-2020 GSTR-5A 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
38 20-May-2020 04-06-2020 for interest / 24-06-2020 for late fees GSTR – 3B April-2020 Due Date for filling GSTR – 3B which aggregate turnover More than 5 Crores in the previous Month
39 22-May-2020 30-June-2020 GSTR – 3B April-2020 Due Date for filling GSTR – 3B which aggregate turnover More than 1.5 Crores but upto 5 crore in the previous month
40 31-May-2020 30-June-2020 TDS Return Quarter 4 Due date for submission of quarterly satatement of TDS deposited for Jan – Mar 20
41 31-May-2020 30-June-2020 Form No 61A(SFT) 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.
42 31-May-2020 30-June-2020 Belated ITR/ Revised ITR AY 2019-20 Last Date for filling belated/ Revised Income Tax return for the A.Y 2019-20
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