Direct Tax
Transfer Pricing
Indirect Tax
7 October 2020
- Payment of TDS and TCS deducted/collected in
September 2020
- Payment of Equalisation Levy by Non-resident
E-commerce operator for the period July to September
2020
- Payment of Equalisation Levy on payment made by a
resident to a non-resident for online advertising and
related services
10 October 2020
- GSTR-7 for the month of September 2020 to be filed
by taxpayer liable for Tax Deducted at Source (TDS)
- GSTR-8 for the month of September 2020 to be filed
by taxpayer liable for Tax Collected at Source (TCS)
11 October 2020
- GSTR-1 for the month of September 2020 to be filed
by registered taxpayers with an annual aggregate
turnover of more than INR 15 million
13 October 2020
- GSTR-6 for the month of September 2020 to be filed
by Input Service Distributor (ISD)
15 October 2020
- Filing of TCS statement for the period from July to
September 2020
20 October 2020
- GSTR-5A for the month of September 2020 to be
filed by Non-Resident Online Database Access and
Retrieval services (OIDAR)
- GSTR-5 for the month of September 2020 to be filed by
Non-Resident Taxpayers (NRTP)
- GSTR-3B for the month of September 2020 to be filed
by all registered taxpayers having turnover of more
than INR 50 million in the previous financial year
22 October 2020
- GSTR-3B for the month of September
2020 to be filed by all registered taxpayers
having turnover of up to INR 50 million in
the previous financial year and located in
the Category A states
24 October 2020
- GSTR-3B for the month of September 2020 to be filed by all
registered taxpayers having turnover of up to INR 50 million in the
previous financial year and located in Category B states
25 October 2020
- ITC-04 for the period of July 2020 to September 2020 in respect of
goods dispatched to a job worker or received from a job worker
30 October 2020
- Issuance of TCS Certificates (Form 27D) for TCS
collected for the period July to September 2020
- Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IA for
the month of September 2020
- Due date for furnishing of challan-cum-statement
in respect of tax deducted under section 194-IB for
the month of September 2020
31 October 2020
- Filing of TDS Statements for the period
July to September 2020
- Filing of annual information with the
Department of Scientific and Industrial
Research (DSIR) for approved R&D
facilities, for cases where transfer
pricing provisions are not applicable
- Due date for filing audit report under
section 44AB for the Assessment Year
(AY) 2020-21.
- Due date for filing the Accountants
report in form 3CEB for the AY 2020-21
31 October 2020
- Transfer Pricing Audit and certification -Form 3CEB for
FY 2019-20
- Maintenance of transfer pricing documentation FY 2019-20
- Master file - Form 3CEAB - Designating the entity
- Indian Company of an international group - Intimation of CbCR
Accounting year (assuming global reporting accounting year is
1 January 2019 to 31 December 2019)
31 October 2020
- GSTR-1 for the quarter of July 2020 to
September 2020 to be filed by registered
taxpayers with an annual aggregate turnover of
up to INR 15 million
Notes
However, it must be noted that in September 2020, the Taxation and Other Laws (Relaxation of Certain Provisions) Bill, 2020 was passed in Parliament to
incorporate the effect of Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31 March 2020 read with the notification dated 24 June
2020. The said bill 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 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 the audit report for AY 2020-21 is extended to 31 October 2020.
- Due date for filing the accountants report in Form 3CEB for AY 2020-21 would remain 31 October 2020.
The benefit of the extended due date shall not be available in respect of payment of taxes (including equalization levy). 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 A 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 B 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.