Income tax statutory compliance
| S. No. | Actual Date | Extended Date | Nature of Compliance | Compliance Period | Nature of Compliance in Detail |
| 1 | 07-Jan-2021 | NA | TCS/TDS Liability Deposit | Dec-2020 | Due date of depositing TCS liabilities for the previous month |
| 2 | 07-Jan-2021 | NA | Equalisation Levy Deposit | Dec-2020 | Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services. |
| 3 | 10-Jan-2021 | NA | GSTR-7 | Dec-2020 | GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
| 4 | 10-Jan-2021 | NA | GSTR-8 | Dec-2020 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
| 5 | 31-July-2020 | 10-Jan-2021 | ITR | FY 2019-20 | ITR to be filed by taxpayers not required to get audited its books of accounts |
| 6 | 11-Jan-2021 | NA | GSTR–1 | Dec-2020 | GST Filing of returns by the registered person with an aggregate turnover of more than 1.50 crores. |
| 7 | 13-Jan-2021 | NA | GSTR-6 | Dec-2020 | Due Date for filing return by Input Service Distributors. |
| 8 | 14-Jan-21 | ADT-1 | FY 2020-21 and onwards | Auditor appointment in company, If AGM is held on 31.12.2020 (within 15 days from date of AGM) | |
| 9 | 15-Jan-2021 | NA | Provident Fund | Dec-2020 | Due Date for payment of Provident fund contribution for the previous month. |
| 10 | 15-Jan-2021 | NA | ESI | Dec-2020 | Due Date for payment of Provident fund and ESI contribution for the previous month. |
| 11 | 15-Jan-2021 | NA | TCS Return | Quarter 3 | Quarterly statement of TCS deposited for the previous quarter |
| 12 | 30-Nov-2020 | 15-Jan-2021 | Form 3CEB | FY 2019-20 | Report to be furnished in respect of international transaction and specified Domestic transaction. |
| 13 | 30-Sep-2020 | 15-Jan-2021 | Tax Audit | FY 2019-20 | Due date for filing Income Tax Audit |
| 14 | 18-Jan-2021 | NA | CMP-08 (oct-dec, 2020) | Quarter 3 | Statement-cum-challan to declare the details or summary by Composition dealer for tax payable for the previous quarter |
| 15 | 20-Jan-2021 | NA | GSTR -5 | Dec-2020 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
| 16 | 20-Jan-2021 | NA | GSTR -5A | Dec-2020 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
| 17 | 20-Jan-2021 | NA | GSTR – 3B | Dec-2020 | Due date for GSTR-3B having Annual Turnover of more than 5 Crores |
| 18 | 22-Jan-2021 | NA | GSTR – 3B | Dec-20 | Refer Note 1 |
| 19 | 24-Jan-2021 | NA | GSTR – 3B | Dec-20 | Refer Note 2 |
| 20 | 25-Jan-2021 | NA | ITC 04 | Quarter 3 | Return furnished by registered manufacturers, showing the details of inputs or capital goods dispatched or received from a job worker in a particular quarter. |
| 21 | 29-Jan-2021 | AOC-4 | FY 2019-20 | Annual Filing with ROC, If AGM is held on 31.12.2020 (within 30 days from date of AGM) | |
| 22 | 31-Jan-2021 | NA | TDS Return | Quarter 3 | Quarterly statement of TDS deposited for the previous quarter |
| 23 | 31-Jan-2021 | NA | GSTR 1 Quarterly | Quarter 3 | GST Filing of returns by registered person with aggregate turnover upto 1.50 crores |
Note 1:
Due Date for filling of GSTR – 3B which annual turnover up to 5 Crore State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep).
Note 2:
Due Date for of filling GSTR – 3B which annual turnover up to 5 Crore State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).
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