Due Date Compliance Calendar for the month of November
DUE DATE COMPLIANCE CALENDAR- NOVEMBER 2020
A. Due Dates for compliance under Income Tax:
- Annual Return: For all Assessee Due date for Annual return of Income for the F.Y 2018-19 for the A.Y 2019-20.
Under section 139, Due Date for filing of return of income for the assessment year 19-20 has been extended to November 30,2020.
- Deposit of Tax: Any assesee other than an office of the government, the due date for depositing the tax deducted for the month of Oct 2020 is 07-11-2020.
- Furnishing of Form 24G: Due date for furnishing the Form 24G by an office of the Government if TDS/TCS for the month of Oct 2020 has been paid without producing any challan is 15-11-2020.
- TDS Certificate u/s 194-IA: Due Date for isuuing TDS Certificate for the tax deducted i.e TDS on Immovable Property in the month of September 2020 is 14-11-2020.
- TDS Certificate i/s 194M: Due Date for issuing TDS Certificate for the Tax Deducted in the month of September is 14-11-2020.
- TDS Certifficate (Quarterly): Tax Deducted for payments other than salary for the quarter ending September 30,2020 is 15-11-2020.
- Challan-cum Statement:
a. u/s 194-IA: Due date for furnishing Challan-cum-statement for the tax deducted in the month of Oct 2020 is 30-11-20.
b. u/s 194-IB: Due date for furnishing of challan-cum-statement for the tax deducted in the month of Oct 2020 is 30-11-20.
c. u/s 194M: Due date for furnishing of Challan-cum-statement for the tax deducted in the month of Oct 2020 is 30-11-20.
B. DUE DATE COMPLIANCE UNDER ESI, PF:
- ESI Payment for the month Oct 2020:15-11-20
- PF payment for the month Oct 2020: 15-11-20
- PF Return Filing for the month Oct 2020:25-11-20
C. DUE DATE COMPLIANCE UNDER GST:
GSTR-1:
If a person has a turnover more than 1.50 Crores and he is
a. Non- Resident taxable person: Due date for filing GSTR-5 for the month of Oct 2020 is 20-11-20.
b. OIDAR: Due date for filing GSTR-5A for the month of Oct 2020 is 20-11-20.
c. Input Service Distributor: Due date for filing GSTR-6 for the month of Oct 2020 is 13-11-20.
d. Required to deduct Tax under GST: Due date for filing GSTR-7 for the month of Oct 2020 is 10-11-20.
e. E-Commerce Operators: E-commerce operators who is required to deduct TDS under GST for the Sep 2020 is 10-11-20.
GSTR-3B (Monthly Return):
In case the Turnover is upto Rs. 5 Crore:
| Turnover in the P.Y financial yearTurnover in the P.Y financial year | Return filing for the month | Due Date |
|
Upto Rs. 5 Crore Category I- 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. |
Oct-2020 | 22-11-20 |
|
Upto Rs. 5 Crores Category II- 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. |
Oct -2020 | 24-11-20 |
In case turnover is more than Rs. 5 Crores:
| Turnover in the previous financial year | Return for the Month | Due Date |
| More than Rs. 5 crore | Oct -20 | 20-Nov 20 |