Due date/ compliance Calendar For September 2020

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:

 

Income Tax

Particulars	Due Date
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

 

GST

Return	Turnover/ State	Month	Due  Date
GSTR 7/8	TDS/TCS	August 2020	10th September 2020
GSTR 1	Monthly	August 2020	11th September2020
GSTR 3B	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.

Company Law

Nature	Due Date
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/ESI

Nature	Due Date
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.