STATUTORY & TAX COMPLIANCE CALENDAR FOR DUE DATES OF INCOME TAX/TDS/TCS/PROFESSIONAL TAX/GST/ESI/EPF/ROC FOR DECEMBER 2020

The Statutory & Tax Compliances under various tax laws are approaching. In this article we are compiling the Due Dates of INCOME TAX/TDS/TCS/PROFESSIONAL TAX/GST/ESI/EPF/ROC for the month of December 2020. This article covers the Due dates of Income Tax/TDS/TCS Payments & returns, GST Payments & Returns, ROC Compliances & ESIC/EPF Payments.

COMPLIANCE CALENDER FOR THE DUE DATES OF INCOME TAX/TDS/TCS FOR DECEMBER 2020

S.NO.PARTICULAR OF COMPLIANCEFORM NAMEDUE DATE/EXTENDED DATED
1.Payment TDS/TCS deducted /collected in the month of November07th December 2020
2.Equalisation Levy Payment07th December 2020
3.Deposit of Third Instalment of Advance Tax (75%) by all Assesses (other than 44AD & 44ADA cases)15th December 2020
4.Deposit of TDS on payment made for purchase of property in November.26QB30th December 2020
5.Deposit of TDS u/s 194M for the month of November 202026QD30th December 2020
6.Return of Income for AY 2020-21 (FY 2019-20) for ALL ASSESSEE OTHER THAN
(a) corporate-assessee or
(b) non-corporate assessee (whose books of account are required to be audited) or
(c) Partner of a firm whose accounts are required to be audited or
(d) An assessee who is required to furnish a report under section 92E.
31st December 2020
7.For furnishing of various audit reports including tax audit report and report in respect of international/specified domestic transaction3CA/3CB/3CD31st December 2020

COMPLIANCE CALENDER FOR THE DUE DATES OF ESI/EPF/PROFESSIONAL TAX FOR DECEMBER 2020

S.NO.PARTICULAR OF COMPLIANCERETURN/FORM NAMEDUE DATE/EXTENDED DATE
1.Professional Tax Payment for the Month of November, 2020PT10th December 2020
2.PF Payment for the Month of November, 2020ECR15th December 2020
3.ESIC Payment for the Month of November, 2020ESI Challan15th December 2020

COMPLIANCE CALENDER FOR THE DUE DATES OF GST FOR DECEMBER 2020

S.NO.PARTICULARS OF COMPLIANCERETURN/FORM NAMEDUE DATE/EXTENDED DATE
1.Monthly Return to be filed by Deductors of Tax at Source (TDS) for November 2020GSTR-710th December 2020
2.Monthly Return by every E-commerce operator who is required to deduct Tax Collected at Source (TCS) for November,2020.GSTR-810th December 2020
3.Monthly return of Outward Supplies for November 2020 (If Turnover exceeding 1.5 Cr.in previous year or who have opted for Monthly Return).GSTR-111th December 2020
4.Monthly Return of ISD(Input Service Distributor) for November, 2020GSTR-613th December 2020
5.Monthly Return by NRTP (Non Resident Taxable Person) for November, 2020GSTR-520th December 2020
6.Monthly Return by Non-Resident Online Information and Database Access or Retrieval (OIDAR) services Provider for November, 2020GSTR-5A20th December 2020
7.Summary Return(Monthly Filers) cum Payment of Tax by Registered Person (If turnover exceeding Rs. 5 crore in Previous Financial Year) for November, 2020 GSTR-3B20th December 2020
8.Summary Return(Monthly Filers) cum Payment of Tax by Registered Person (If turnover upto Rs. 5 crore in Previous Financial Year) for November, 2020
(Group A: 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)
GSTR-3B22th December 2020
9.Summary Return(Monthly Filers) cum Payment of Tax by Registered Person (If turnover upto Rs. 5 crore in Previous Financial Year) for November, 2020
(Group B: 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)
GSTR-3B24th December 2020
10.Annual return to be filed yearly by taxpayers registered under GST FY 2018-19GSTR-931st December 2020
11.Annual return form for the composition scheme dealers having an annual turnover upto Rs. 1.5 crore FY 2018-19GSTR-9A31st December 2020
12.Audit form to be filed by taxpayers having the turnover exceeding Rs. 2 crores in a financial year along with the reconciliation statement and certification of an audit FY 2018-19GSTR-9C31st December 2020

COMPLIANCE CALENDER FOR THE DUE DATES OF COMPANIES ACT FOR DECEMBER 2020

S.NO.PARTICULARS OF COMPLIANCEDUE DATE/EXTENDED DATE
1.Holding of AGM for FY 2019-2031st December 2020
2.Companies Fresh Start Scheme 202031st December 2020
3.LLP Settlement Scheme 202031st December 2020

We hope this article brings clarity regarding the Statutory & Tax Compliances which are to be followed in the Month of December 2020. If you have any query regarding the due dates, please feel free to ask questions in comment section.

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3ccf47d2376b405be62f41db85a15a14?s=100&d=mm&r=g
CA Shiwali Shukla
Shiwali Shukla is a member of ICAI since 2018 & She has excelled in Chartered Accountancy & follows an innovative & talented approach towards work, She is also an Ex- Employee of Ernst & Young. She is having the Expertise in the filed of Direct Taxation, Indirect Taxation, Company Law matters & Finance. She is also having more than 3 years of Experience in the same field. & more than 3 years if Experience in the field of Direct as well as Indirect Taxation..

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