Statutory due dates for December 2020. Compliance calendar December 2020, Due date for GST Return, Income Tax filing Due dates, ROC Compliance, Ebizfiling

Tax Compliance and Statutory due dates for the month of December, 2020

Compliance calendar for the Month of December 2020

 

The Month of December, 2020 is very significant with regards to the statutory due dates for ROC filing, GST return filings and Income tax filing falling in this month. A lot of due dates that were falling in different months throughout the year 2020 have been extended by the government as a part of providing relief to the taxpayers during the crucial time of COVID 19 pandemic and lock down period. Statutory due dates for December 2020. 

 

Not only this but the Government has also extended the due dates for the two schemes that were introduced to provide relief to the Companies and LLPs namely CFSS, 2020 and LLP Settlement Scheme, 2020. The extended due date for the conclusion of these schemes are also falling in the Month of December, 2020.

 

Important Update

  • The due date for Income Tax Return Filing for FY 2019-20 and due date for furnishing report in respect of international transaction and specified Domestic transaction which was falling on 31st December, 2020 has been extended till 10th January 2021 and 15th January 2021 respectively.
  • Also, the the due date of furnishing of annual return for the FY 2019-20 GSTR 9 and GSTR 9C is extended from 31.12.2020 to 28.02.2021.

Read the full details:  Due dates extended for Income Tax Return Filing for FY 2019-20

Tax and ROC Compliance Calendar for the Month of December 2020

Important due dates for the GST Returns in the Month of December 2020

Due date

Form to be filed

Period

Who should file?

10.12.2020

GSTR 7

November 2020

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST

10.12.2020

GSTR 8

November 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.

11.12.2020

GSTR 1

November 2020

Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return

13.12.2020

GSTR 6

November 2020

Input Service Distributors

20.12.2020

GSTR 5 & 5A

November 2020

Non-Resident Taxpayers and ODIAR services provider

20.12.2020

GSTR 3B

November 2020

The due date for GSTR-3B having an Annual Turnover of more than 5 Crores

22.12.2020

GSTR 3B

November 2020

Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of 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

24.12.2020

GSTR 3B

November 2020

Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of 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

31.12.2020 (Due date Extended to 28.02.2021)

GSTR 9

FY 2018-19

Taxpayers having an aggregate turnover of more than rupees 2 Crores (> Rs 2 Cr) or opted to file Annual Return.

31.12.2020

GSTR 9A

FY 2018-19

Taxable Persons paying tax under Section 10 of the CGST Act, the composition scheme, are required to submit their annual returns in Form  GSTR 9A.

31.12.2020

GSTR 9B

FY 2018-19

Annual Return to be filed by e-commerce operators who have filed GSTR 8 during the financial year.

31.12.2020 (Due date Extended to 28.02.2021)

GSTR 9C

FY 2018-19

Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) to file Audited Annual Accounts & Reconciliation Statement

Important due dates for the Income Tax Compliance / PF / ESI in the Month of December 2020

07.12.2020

Challan No. ITNS-281

November 2020

Payment of TDS/TCS deducted /collected in November.

15.12.2020

Electronic Challan cum Return (ECR)

November 2020

E-payment of Provident Fund

15.12.2020

ESI Challan

November 2020

ESI payment

15.12.2020

Challan No. 280

Advance tax

Deposit of Third Installment of Advance Tax (75%) by all assesses (other than 44AD & 44ADA cases)

30.12.2020

Form 26QB

November 2020

Deposit of TDS on payment made for purchase of property in November.

30.12.2020

Form 26QD

November 2020

Deposit of TDS u/s 194M for November.

31.12.2020

Form-3CD

Filing of Tax Audit Report & other audit reports.

31.12.2020 (Due date extended to 10.01.2021)

Form- 1 to 7

FY 2019-20

Filing ITR for AY 2020-2021 for non-audit cases. (extended due date)

31.12.2020 (Due date extended to 15.01.2021)

Form 3CEB

FY 2019-20

Report to be furnished in respect of international transaction and specified Domestic transaction.

31.12.2020

Making of Declaration under Vivad se Vishwas Scheme. Payment of a disputed amount of Tax without additional payment can be made till 31.03.2021.

Important due dates for the ROC Compliance in the Month of December 2020

31.12.2020

CFSS 2020

All the previous years

For filing of all the pending ROC compliance forms under the Companies Fresh Start Scheme, 2020.

31.12.2020

Form DIR 3 KYC

FY 2019-20

Form to ensure that correct particulars of an individual holding DIN is available with the Ministry of Corporate Affairs.

31.12.2020

LLP Form 8 / LLP Form 11

All the previous years

For filing of all the pending ROC compliance forms under the LLP Settlement Scheme, 2020.

 

The Month of December 2020 is full of due dates for various compliances under Goods and Service Act, Income Tax Act, Companies Act and LLP Act. Filing the above mentioned forms on or before the due dates will save the Taxpayers / Companies / LLPs from hefty penalties.

 

 

 

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