Due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, Due dates for payment of TDS / TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/ TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF / ESIC and Due date for PF Return filling (including pension & Insurance scheme forms).
Due Date Compliance Calendar of January 2020
A. Due dates for Compliances under GST for January 2020
31-01-2020 – GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 17-18 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return.
31-01-2020 – GSTR-9C – Annual Return for FY 17-18 by registered person whose Annual Turnover for FY 17-18 is above Rs. 2 Cores (Annual Return + Audited Annual Accounts + Reconciliation Statement in GSTR-9C)
11-01-2020- Due date for filing GSTR-1 for m/o Dec 2019 ->Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
31-01-2020- Due date for filing GSTR-1 for Dec 2019 Quarter -> Applicable for taxpayers with Annual Aggregate turnover below Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
18-01-2020- CMP – 08:- Statement-cum- challan to declare the details or summary by Composition dealer for tax payable for the previous quarter
20-01-2020- GSTR-3B for the m/o Dec 2019. Pay due Tax till this date.
10-01-2020- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for the m/o Dec 2019.
10-01-2020- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for the m/o Dec 2019.
20-01-2020- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Dec 19.
13-01-2020- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Dec 2019
RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed
B. Due dates for Compliance under Income tax for January 2020
07-01-2020 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Dec 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan.
14-01-2020- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Nov 19
14-01-2020- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Nov 19
14-01- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2019
15-01- 2020 –Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2019 and October, 2019. The due date for furnishing of the certificate the tax deducted during the month of September, 2019 and October, 2019 has been extended to January 15, 2020 vide Circular no. 31/2019 [F. no. 370142/18/2019-TPL], dated 19-12-2019
15-01-2020 -Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2019
15-01-2020 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Dec 19 has been paid without production of a challan
30-01-2020 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Dec 19
30-01-2020 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Dec 19.
30-01-2020 – Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194Min the month of December, 2019
31-01-2020 – Quarterly statement of TDS deposited for the quarter ending December 31, 2019
C. Due dates for Compliances under ESI, PF Acts for January 2020
15-01-2020- PF Payment for m/o Dec 19.
15-01-2020- ESIC Payment for m/o Dec 19
25-01-2020– PF Return filling for Dec 19 (including pension & Insurance scheme forms.