September month has started and this month is going to be full of compliances and due dates be it of Income Tax, GST, Company law or labour law.
We have tried to create a due date calendar for some major due dates of various laws which are as under:
|TDS/TCS Deposit- August Month||07th September 2020|
|Second instalment of advance tax for the assessment year 2021-22||15th September 2020|
|Making investment/ construction/ purchase for claiming roll over benefit/ deduction in respect of capital gains under sections 54 to 54GB of the IT Act||29th September 2020|
|Belated/Revised return for FY 18-19||30th September 2020|
|Return||Turnover/ State||Month||Due Date|
|GSTR 7/8||TDS/TCS||August 2020||10th September 2020|
|GSTR 1||Monthly||August 2020||11th September2020|
|Below 5 Crore
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
|May 2020||15th September 2020|
|June 2020||25th September 2020|
|July 2020||29th September 2020|
|August 2020||03rd October 2020|
|Below 5 Crore
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
|May 2020||12th September 2020|
|June 2020||23rd September 2020|
|July 2020||27th September 2020|
|August 2020||01st October 2020|
|More than 5 crore||August 2020||20th September 2020|
|GSTR 6||ISD||July 2020||29th September 2020|
|GSTR 5||Non resident Taxable Person||August 2020||03rd October 2020|
|GSTR 5A||OIDAR||August 2020||20th September 2020|
|GSTR 9||Annual Return for Normal Registered Taxpayer||FY 2018-19||30th September 2020|
|GSTR-9A||Annual Return for Composition Dealer||FY 2018-19||30th September 2020|
|GSTR 9C||Certified reconciliation statement||FY 2018-19||30th September 2020|
Late fees in case of GSTR 3B for those who failed to furnish GSTR 3B for the month of July, 2017 to January 2020 shall be capped at Rs. 250 CGST and Rs. 250 SGST if same is filed between 01.07.2020 to 30.09.2020 and same shall be Nil if the said return is Nil.
GST notification for extension of GSTR 3B due dates.
|PAS-6 Unlisted public company||13th September 2020|
|Filling Form GNL-1 for extension of AGM due date||29th September 2020|
|DIR-3 KYC -KYC of Directors||30th September 2020|
|DPT-3 – Returns of Deposits||30th September 2020|
|BEN-2 – Return To The Registrar In Respect Of Declaration Under Section 90||30th September 2020|
|LLP-11 – Annual Return Of LLP||30th September 2020|
|EPF- Payment of contribution- August Month||15th September2020|
|ESI- Payment of contribution for August month||15th September2020|
|EPF- Return filing for August month||25th September2020|
We might have missed some due dates as there are already many so you may comment them below to help others. Thus, it is advisable to all the professionals to note all the due dates in their calendar and start working. Although it is not the month of audit as always but even after that it is a very busy month.