Due Date of Statutory Compliance for October 2020

DUE DATES
S. No. Actual Date Extended Date Nature of Compliance Compliance Period Nature of Compliance in Detail Important Notes
1 07-Oct-2020 NA TCS/TDS Liability Deposit Sep-2020 Due date of depositing TCS liabilities for the previous month
2 07-Oct-2020 NA Equalisation Levy Deposit Sep-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-Oct-2020 NA GSTR-7 Sep-2020 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
4 10-Oct-2020 NA GSTR-8 Sep-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.
5 11-Oct-2020 NA GSTR-1 Sep-2020 GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores.
6 13-Oct-2020 NA GSTR -6 Sep-2020 Due Date for filing return by Input Service Distributors.
7 15-Oct-2020 NA Provident Fund Sep-2020 Due Date for payment of Provident fund contribution for the previous month.
8 15-Oct-2020 NA ESI Sep-2020 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 15-Oct-2020 31st March 2021 TCS Qaurterly Return Quarter-2 Quarterly statement of TCS deposited for the quarter ending Sep 30, 2020
10 18-Oct-2020 NA CMP-08 (Jul-Sep, 2020) Quarter 2 Statement-cum-challan to declare the details or summary by Composition dealer for tax payable for the previous quarter
11 20-Oct-2020 NA GSTR -5 Sep-2020 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
12 20-Oct-2020 NA GSTR -5A Sep-2020 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
13 22-Sep-2020 01-Oct-2020 GSTR – 3B Aug-2020 Refer Note 1 As per notification 54 dated 24.06.2020
14 24-Sep-2020 03-Oct-2020 GSTR – 3B Aug-2020 Refer Note 2 As per notification 54 dated 24.06.2020
15 20-October-2020 NA GSTR – 3B Sep-2020 Due date for GSTR-3B having Annual Turnover of more than 5 Crores
16 22-Oct-2020 NA GSTR – 3B Sep-20 Refer Note 1
17 24-Oct-2020 NA GSTR – 3B Sep-20 Refer Note 2
18 30-Oct-2020 31-Dec-2020 Form 8 FY 2019-20 Annual Accounts of Limited Liability Partnership (LLP) General Circular- 31/2020 dated 28.09.2020 (MCA)
19 25-Oct-2020 NA ITC-04 Quarter-2 Details of inputs/capital goods sent for and received from job-work
20 30-Sep-2020 31-Oct-2020 Tax Audit AY 2020-21 Due date for filing of audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee
21 31-Oct-2020 NA GSTR-1(July-Sep, 2020) Quarter-2 GST Filing of returns by registered person with aggregate turnover upto 1.50 crores
22 31-Oct-2020 31-March-2021 TDS Quarter Return Quarter-2 Quarterly statement of TDS deposited for the previous quarter
23 29-Oct-2020 31-Dec-2020 AOC-4 FY-2019-20 Form for filing the financial statements for previous financial year with the Registrar of Companies (ROC). (to be filed within 30 days of conducting AGM) General Circular- 30/2020 dated 28.09.2020 (MCA)
24 31-Oct-2020 NA MSME-1 Apr- Sep 2020 MSME 1 Form is half yearly return with the Registrar of Companies (ROC) in context of the outstanding payments to Micro or Small Enterprises.
25 31st-Oct-2020 GSTR- 4 FY 2017-18 to FY 2019-20 Annual Return filed by compsition Dealers
26 30-Sep-2020 31-Oct-2020 GSTR9/ 9C annual Filing FY 2018-19 GSTR 9 / 9C Annual Filing

Note 1: Due Date for filling GSTR – 3B which Annual Turnover up to 5 Crore State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep).

Note 2: Due Date for filling GSTR – 3B which Annual Turnover up to 5 Crore State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).

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