Due Dates For The Month of Apr 2020

Due Dates For The Month of Apr 2020 - yourprofit.in
S.No. Actual Date Extended Date Nature of Compliance Compliance Period Nature of Compliance in Detail Important Notes
1 07-May-2020 NA TDS/TCS Liability Deposit 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% /18% to 9%, if payment made between 20th March to 30th June 2020.
2 07-May-2020 NA Equalisation Levy Deposit 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% to 9%, if payment made between 20th March to 30th June 2020.
3 10-May-2020 30-Jun-20 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
4 10-May-2020 30-Jun-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
5 11-May-2020 30-Jun-2020 GSTR-1 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
6 13-May-2020 30-Jun-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
7 15-May-2020 NA Provident Fund April-2020 Due Date for payment of Provident fund contribution for the previous month.
8 15-May-2020 NA ESI April-2020 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 20-May-2020 30-Jun-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
10 20-May-2020 30-Jun-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
11 20-May-2020 04-06-2020 for interest / 24-06-2020 for late fees GSTR – 3B 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.
12 22-May-2020 30th 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 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.
13 22-May-2020 06-July-2020 GSTR – 3B 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.
14 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.
15 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
16 31-May-2020 30-Jun-2020 TDS Return 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.
17 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. 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.
18 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 16.03.2020
19 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
20 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.

 

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