7 September 2020
- Payment of TDS and TCS deducted/collected in August 2020
Direct Tax
Indirect Tax
10 September 2020
- GSTR-7 for the month of August 2020 to be filed by taxpayer liable for Tax Deducted at Source (TDS)
- GSTR-8 for the month of August 2020 to be filed by taxpayer liable for Tax Collected at Source (TCS)
13 September 2020
- GSTR-6 for the month of August 2020 to be filed by Input Service Distributor (ISD)
15 September 2020
- Payment of the second installment of advance tax for the assessment year 2021-22 (45% of estimated tax liability to be deposited on a cumulative basis)
20 September 2020
- GSTR-5A for the month of August 2020 to be filed by Non-Resident Online Database Access and Retrieval services (OIDAR)
- GSTR-5 for the month of August 2020 to be filed by Non-Resident Taxpayers (NRTP)
- GSTR-3B for the month of August 2020 to be filed by all registered taxpayers having turnover of more than INR 50 million in the previous financial year
30 September 2020
- Filing of return of income and tax audit report for a corporate assessee and another assessee who are required to get audited, other than the assessee referred to in Section 92E
- Due date for claiming the foreign tax credit, upload statement of foreign income offered for tax for the previous year 2019-20 and of foreign tax deducted or paid on such income in Form no. 67
- Due date for filing original or revised income tax returns for the financial year 2018-19
- Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA for the month of August 2020
- Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IB for the month of August 2020
30 September 2020
- Extended due date for filing of GSTR-9 for the period April 2018 to March 2019 to be filed by the regular taxpayers
- Extended due date for filing of GSTR-9A for the period April 2018 to March 2019 to be filed by the persons registered under composition scheme
- Extended due date for filing of GSTR-9C for the period April 2018 to March 2019 to be filed by taxpayers with an aggregate turnover of more than INR 20 million
1 October 2020
- Extended due date for filing GSTR-3B for the month of August 2020 without any interest or penalty, for registered taxpayers in Category 1 states with aggregate turnover of up to INR 50 million in the previous financial year
3 October 2020
- Extended due date for filing GSTR-3B for the month of July 2020 without any interest or penalty, for registered taxpayers in Category 2 states with aggregate turnover of up to INR 50 million in the previous financial year
Notes
However, it must be noted that the CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31 March 2020 read with the notification dated 24 June 2020, has extended all respective due dates, falling during the period from 20 March 2020 to 31 December 2020, except the ones mentioned below till 31 March 2021.
- Due date for filing quarterly TDS/TCS statement for the quarter ending 31 March 2020 is extended to 31 July 2020
- Due date for filing of return of income for non-corporate assessees who are not required to be audited for the financial year 2019-20, is extended to 30 November 2020
- Due date for filing of original or revised return of income for the financial year 2018-19 is extended to 30 September 2020.
The benefit of the extended due date shall not be available in respect of payment of tax. However, any delay in payment of tax, which is due for payment from 20 March 2020 to 31 December 2020, shall attract interest at the lower rate of 0.75% for every month or part thereof if the same is paid after the due date but on or before 31 December 2020.
Category 1 states - 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.
Category 2 states - 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