Due Date Compliance Calendar

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The Article compiles due dates related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B. Due dates for payment of TDS / TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/ TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF / ESIC and Due date for PF Return filling  (including pension & Insurance scheme forms).

1. Due dates for Compliances under GST

  • 11/02/2020 - Due date for filling GSTR-1 for the month of April 2020. (Applicable for tax payers with annual Aggregate turnover above Rs.1.50/- (Rs One Crore Fifty Lac only) Crore or opted to file monthly Return.
  • Due date is not extended.
  • No late fee to be leived if GSTR-1 for April 2020 is filed by 30/06/2020.
  • 05/05/2020 - GSRT 3B for the month of March 2020 for tax payers having an aggregate turn over of more than Rs. 5 Crore in the Previous financial year. Pay due tax till this date (i.e Due date + 15 Days of Grace).
    • The due date is mentioned only for the point of view of applicability of the interest for delayed payment of due tax.
    • No late feed payable.
    • No interest Payable for first 15 days and 9% thereafter (e.g If there is delay in payment of due tax for 30 days from due date, Interest payable @Nil for first 15 Days and 9% for Next 15 Days)
    • Relaxation available, subject to condition that if GSTR-3B for Feb 2020, Mar 2020 and April 2020 filed by 24th June 2020.
    • If Return not filed by 24th June, then late fees and Interest @ 18% p.a payable from Original Due Date. In addition late fee shall also be leviable for such delay along with liability for penalty.
2. Due dates for Compliances under Income Tax

  • 07/05/2020 - Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of April 2020
  • 15/05/2020 - Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April 2020 has been paid without the production of a Challan
  • 15/05/2020 - ​Quarterly statement of TCS deposited for the quarter ending 31/03/2020
    • However it could be deposited till 30/06/2020 without any late fee.
  • 15/05/2020 - Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) for the month March 2020
  • 15/05/2020 - Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) for the month March 2020
  • 15/05/2020 - Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March 2020
  • 30/05/2020 - Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April 2020
  • 30/05/2020 - Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April 2020
  • 30/05/2020 - Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April 2020
  • 31/05/2020 - Quarterly statement of TDS deposited for the quarter ending 31/03/2020.
    • However it could be deposited till 30/06/2020 without any late fee.
  • 31/05/2020 - Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2019-20 and hasn’t been allotted any PAN.


3. Due dates for Compliances under PF & ESI  Act

  • 15/05/2020 - ESIC payment for the month of February & March 2020.
  • 15/05/2020 - PF payment for the month of March 2020.


Location: India

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