7 January 2020
- Payment of TDS and TCS deducted/collected in December 2019
10 January 2020
- GSTR-8 for the month of December 2019 to be filed by taxpayers required to collect TCS
11 January 2020
- GSTR-1 for the month of December 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
13 January 2020
- GSTR-6 for the month of December 2019 to be filed by Input service distributors
15 January 2020
Filing of TCS statements for the period of October 2019 to December 2019
20 January 2020
- GSTR-3B for the month of December 2019 to be filed by all registered taxpayers
- GSTR-5 for the month of December 2019 to be filed by non-resident taxpayers
- GSTR-5A for the month of December 2019 to be filed by people providing Online Information and Database Access or Retrieval (OIDAR) services
30 January 2020
- Issuance of TCS certificates (Form 27D) for TCS collected for the period of October 2019 to December 2019
- Due date for furnishing challan-cum-statement with for tax deducted under section 194-IA for the month of December 2019
- Due date for furnishing challan-cum-statement for tax deducted under section 194-IB for the month of December 2019
31 January 2020
Filing of TDS statements for the period of October 2019 to December 2019
- GSTR-1 for October 2019 to December 2019 to be filed by registered taxpayers with an annual aggregate turnover of up to INR 15 million
- GSTR-7 for the month of December 2019 to be filed by taxpayers required to deduct TDS
- GSTR-9 for the period of July 2017 to March 2018 to be filed by the regular taxpayers (voluntary basis if the aggregate turnover is less than INR 20 million)
- GSTR-9A for the period of July 2017 to March 2018 to be filed by the persons registered under composition scheme
- GSTR-9C for the period of July 2017 to March 2018 to be filed by taxpayers with an aggregate turnover of more than INR 20 million