September 2020 Compliance Calender

✅ INCOME TAX

*FY 2018-19*

Extended due date of ITR for AY 2019-20 for all assessee : *30th September 2020*

The due date for filing of return of income U/s 139 for the AY 2019-20 has been extended to 30/09/2020.

*FY 2020-21*

▪️07th September 2020- TDS deducted /TCS collected for the month of August, 2020 (other than TDS / TCS by an office of the government)

▪️15th September 2020- Advance tax second installment for FY 2020-21

✅ GST

*GSTR 3B* : Taxpayer having *aggregate turnover more than Rs.5 crores in preceding FY*

▪️ *20th Sept 2020* for the month of August 2020

*GSTR 1* : Taxpayer having aggregate turnover more than Rs.1.50 crores in preceding FY

▪️11th Sept 2020 – for the month of August 2020 (for those where monthly GSTR-1 is applicable / opted )

*GSTR 3B* : Taxpayer having aggregate turnover upto Rs.5 crores in preceding FY

*Group A category State* :- 

▪️For the month of *May 2020  -  12th Sept 2020*

▪️For the month of *June 2020  -  23rd Sept 2020*

▪️For the month of *July 2020  -  27th Sept 2020*

For the month of *August 2020  -  1st October 2020*

*GSTR 3B* : Taxpayer having aggregate turnover upto Rs.5 crores in preceding FY

*Group B category State* :- 

▪️For the month of *May 2020  -  15th Sept 2020*

▪️For the month of *June 2020  -  25th Sept 2020*

▪️For the month of *July 2020  -  30th Sept 2020*

▪️For the month of *August 2020  -  3rd October 2020*

*GSTR 7* : Return for Tax Deducted at source to be filed by Tax Deductor

▪️For the month of *August 2020  -  10th September 2020*

*GSTR 8* : Return of E-Commerce operator registered under GST liable to TCS

▪️For the month of *August 2020  -  10th September 2020*

*GST Late fee amnesty scheme*

Maximum Late Fee of Rs.500/- per Return  & NIL if no tax Liability on GSTR 3B from July 2017 to January 2020, if filed on or before 30th September 2020.

*GST Annual Return for FY 2018-19* 

▪️ *30th Sept 2020*- GSTR-9 / 9A Annual return (Taxpayers having an aggregate turnover of more than Rs. 2 crores or opted to file Annual Return)

*GST Audit / Reconciliation Statement for FY 2018-19*

▪️ *30th Sept 2020*- GSTR-9C Audit (for Taxpayers having a Turnover of more than Rs. 5 crores)

✅ *CORPORATE COMPLIANCE*

▪️ *29th Sept 2020*- Due date for applying for *extension of AGM in GNL -1*, Kindly note due date of AGM is 30.09.2020 for FY 19-20

▪️ *30th Sept 2020*- Due date of filing of *DPT-3* (deposit and loans details) subject to filing of one additional form (form yet to be notified) under CFSS scheme within a period between October 1, 2020 to March 31, 2021.

▪️ *30th Sept 2020*-  Due date of updating *KYC of Director* in MCA records.