Tax Compliance Calendar 2019-20 March

2^ndMarch, 2020

Income-tax

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA , 194-IB and 194M in the month of January, 2020

7^thMarch, 2020

Income-tax

​​Due date for deposit of Tax deducted/collected for the month of February, 2020. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

10^th March, 2020

GST

    a)    GSTR-7: Return of TDS (Tax deducted at source) with payment of tax.

b)    GSTR-8: Statement by e-commerce operator with tax.

11^th March, 2020

GST

GSTR-1: Outward Supplies (Monthly by taxable person other than ISD and those under composition scheme)

13^thMarch, 2020

GST

GSTR-6 – Input Service Distributor

15^thMarch, 2020

Income-tax

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2020 has been paid without the production of a Challan

​Fourth instalment of advance tax for the assessment year 2020-21

​Due date for payment of whole amount of advance tax in respect of assessment year 2020-21 for assessee covered under presumptive scheme of Section 44AD/ 44ADA

17^thMarch, 2020

Income-tax

​​Due date for issue of TDS Certificate for tax deducted under Section 194-IA, 194-IB and 194M in the month of January, 2020

20^thMarch, 2020

GST

GSTR-3B – Monthly return and payment of tax by taxable person other than ISD and those under composition scheme (for taxpayers having an aggregate turnover exceeding rupees Five Crore in the previous financial year)

GSTR-5 – Monthly return and payment of tax by Non-Resident Foreign Taxpayer

GSTR-5A – Monthly return and payment of tax by Non-Resident OIDAR Service Provider

22^th March, 2020

GST

GSTR-3B – Monthly return and payment of tax by taxable person other than ISD and those under composition scheme (for taxpayers having an aggregate turnover of up to rupees Five Crore in the previous financial year and whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep)

24^th March, 2020

GST

GSTR-3B – Monthly return and payment of tax by taxable person other than ISD and those under composition scheme (for taxpayers having an aggregate turnover of up to rupees Five Crore in the previous financial year and whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi)

30^th March 2020

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB and 194M in the month of February, 2020

31^stMarch, 2020

​Country-By-Country Report in Form No. 3CEAD for the previous year 2018-19 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group

​Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2018 to March 31, 2019) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

       a)  GSTR-9 – Annual Return for Regular Dealers for the FY 2018-19

      b) GSTR-9A – Annual Return for Composition Dealers Taxpayers for the FY 2018-19

      c) GSTR-9C – Audit and Reconciliation Statement for dealers having turnover more than 2 crores for the FY 2018-19