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GST, ITR, Advance Tax & Other due dates in December 2020

Due dates for GST, ITR, Advance Tax, and other related due dates for direct and indirect taxes.

Various statutory due dates including the extended due dates if any, that fall in the month of December 2020 are as follows:

Due date/ Extended Due date (if any)ParticularsNature
07th December 2020Due date of deposit of TDS/TCS liability for the month of November 2020TCS/TDS
07th December 2020In case the payment by the SR where the annual payment made to NR exceeds Rs.1 Lakh for the specified and notified servicesEqualisation Levy Deposit
10th December 2020GSTR-7 & GSTR-8 – In case of a person who is liable to deduct TDS under TCS and TCS under GST respectively.GSTR-7 & GSTR-8
11th December 2020GST return filing – where aggregate turnover exceeds 1.5 croresGSTR-1
13th December 2020GST return in case of Input Service DistributorsGSTR-6
15th December 2020Payment of ESI and PF contribution for the month of November 2020ESI/PF
15th December 2020Third Installment for FY 2020-21Advance Tax
20th December 2020GST returns in case of Non-resident taxable Person for the period of November 2020GSTR-5
20th December 2020GST return in case of OIDAR service providers (November 2020)GSTR-5A
20th December 2020GST returns for the registered taxpayers having aggregate turnover exceeding Rs. 5 crores i.e. PAN India based for the month of November 2020GSTR-3B
22nd December 2020GST returns for the registered taxpayers having aggregate turnover up to Rs. 5 crores i.e. PAN India based for the month of November 2020

Relevant states/UTs States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman, and Nicobar Islands and Lakshadweep
GSTR-3B
24th December 2020GST returns for the registered taxpayers having aggregate turnover up to Rs. 5 crores i.e. PAN India based for the month of November 2020

Relevant states/UTs States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi
 GSTR-3B
Original D/D: 30th September 2020
Extended D/D: 31st December 2020

Annual Return under GSTGSTR-9, GSTR-9A, GSTR-9B Financial Year 2018-19
Original D/D: 30th September 2020
Extended D/D: 31st December 2020

Audit under GSTGSTR-9C Financial Year 2018-19
Original Due date: 31st July 2020
Extended Due date: 31st December 2020
Income Tax Return (Individual and non-corporates) who are not subject to Tax AuditFinancial Year 2019-20
ITR
Original D/D: 30th September 2020
Extended D/D: 31st December 2020
Tax Audit report for financial year 2019-20Form 3CA & Form 3CD, Form 3CB & Form 3CD respectively
Original D/D: 30th November 2020
Extended D/D: 31st December 2020
Reporting of International Transactions and specified domestic transactions.Form 3CEB  
Original D/D: 30th September 2020
Extended D/D: 31st December 2020
Annual general meeting to be held by the company for the financial year 2019-20AGM due date
Original D/D: 30th September 2020
Extended D/D: 31st December 2020
Reporting of correct information about individual holding DIN – MCADIR-3 (KYC)
Original D/D: 30th May 2020
Extended D/D: 31st December 2020
Limited liability partnership annual return for the financial year 2019-20Form LLP-11

ITR-3 AY 2020-21 Individual: Computation of Total Income, Surcharge, Interest, and Tax Payable

CA Devesh Thakur

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