Due Date Calendar May, 2020

DUE DATE	NATURE OF COMPLIANCE	FORM NAME	COMPLIANCE PERIOD	PARTICULARS	Extension Notification
07-05-2020	TDS/TCS	Challan 281	April, 2020	Due date of depositing TCS liabilities for the previous month April, 2020	Date of payment not extended but Government has reduced Interest on late payment of TDS from 12%/ 18% to 9%, if payment made between 20th March to 30th June 2020
	Equalisation Levy	ITNS 285	April, 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.	Date of payment not extended but Government has reduced Interest on late payment of Equalisation Levy from 12% and 18% to 9%, if payment made between 20th March to 30th June 2020.
10-05-2020 Extended till 30-06-2020	TDS Return under GST	GSTR-7	April, 2020	GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.	As per Notification number- 35/2020 – Central Tax dated 03.04.2020
	TCS returns under GST	GSTR-8	April, 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.	As per Notification number- 35/2020 – Central Tax dated 03.04.2020
11-05-2020 Extended till 30-06-2020	GST Return of Sales	GSTR-1	April, 2020	For taxpayers with Annual Aggregate turnover is above Rs. 1.50/- Crore or opted to file monthly Return for m/o April 20	As per Notification number- 33/2020 – Central Tax dated 03.04.2020
13-05-2020	GST Return by ISD	GSTR-6	April, 2020	To be filed by Input Service Distributor for m/o April, 20	As per Notification number- 35/2020 – Central Tax dated 03.04.2020
15-05-2020	Provident Fund	ECR	April, 2020	Due Date for payment of Provident fund contribution for the previous month.	Not Extended
	ESI	ECR	April, 2020	Due Date for payment of Provident fund and ESI contribution for the previous month	Not Extended
15-04-2020 Extended date 15-05-2020	ESI	ECR	March, 2020	Due Date for payment of ESI contribution for the previous month.	Date extended through Notification dated 15.04.2020
	Provident Fund	ECR	March, 2020	Due Date for payment of Provident fund contribution for the previous month.	Date extended through Notification dated 15.04.2020
20-05-2020 Extended till 30-06-2020	GSTR Return by NRI	GSTR-5	April, 2020	GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.	As per Notification number- 35/2020 – Central Tax dated 03.04.2020
	GSTR Return by OIDAR	GSTR-5A	April, 2020	GSTR-5A to be filed by OIDAR Service Providers for the previous month.	As per Notification number- 35/2020 – Central Tax dated 03.04.2020
20-05-2020 Extended till 04-06-2020	Monthly GST Return	GSTR-3B	April, 2020	Due Date for filing GSTR - 3B which aggregate turnover More than 5 Crores in the previous year	As per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date without Interest is 04.06.2020.  After that rate of interest will 9% p.a. if GSTR 3B is furnished upto 24.06.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020 due date without Late Fees and Penalty is 24.06.2020.
22-05-2020 Extended till 30-06-2020	GST Return	GSTR-3B	April, 2020	Due Date for filling GSTR - 3B which aggregate turnover More than 1.5 Crores but upto 5 crore in the previous month	As per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date without Interest is 30.06.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020 due date without Late Fees and Penalty is 30.06.2020.
22-05-2020 Extended till 06-06-2020	GST Return	GSTR-3B	April, 2020	Due Date for filling GSTR - 3B which aggregate turnover upto 1.5 Crores in the previous month	As per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is 06.07.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020 due date for Late Fees and Penalty is 06.07.2020.
30-05-2020 Extended till 30-09-2020	Annual Return	LLP Form 11	FY 2019-20	Annual return containing basic information about Name, Address of LLP, details of Partners/ Designated Partners, other details	General Circular No. 11 /2020 dated 24-03-2020, Moratorium period from 1st April to 30th September is given for all document, return, statement etc., required to be filed in the MCA-21. No additional fees will be charged till 30th September 2020.
	Reconciliation of Share Capital	PAS-6	1st July, 2019 to 31st March, 2020	Reconciliation of Share Capital Audit Report on half yearly basis by unlisted public company	General Circular No. 16/2019 dated 28-11-2019
31-05-2020 Extended till 30-06-2020	TDS Return	24Q 26Q	Quarter 4, FY 2019-20	Due date for submission of quarterly statement of TDS deposited for Jan - Mar 20	The CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 ​dated 31-03-2020 has extended all respective due dates, falling during the period from 20-03-2020 to 29-06-2020, till June 30, 2020.
	Statement of Financial Transaction	Form no 61A (SFT)	FY 2019-20	Due date for furnishing of statement of financial transaction (in FORM NO-61A) as required to be furnished ubder sub- section(1) of section 285BA of Income Tax Act,1961.	The CBDT vide the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 ​dated 31-03-2020 has extended all respective due dates, falling during the period from 20-03-2020 to 29-06-2020, till June 30, 2020.
20-04-2020 Extended 05-05-2020 fo without interest	GSTR Return	GSTR-3B	March, 2020	Due Date for filling GSTR - 3B which aggregate turnover More than 5 Crores in the previous month	As per Notification number- 31/2020 – Central Tax dated 03.04.2020, due date for Interest is 05.05.2020.  After that rate of interest will 9% p.a. if GSTR 3B is furnished upto 24.06.2020. As per Notification number- 32/2020– Central Tax dated 03.04.2020 due date for Late Fees and Penalty is 24.06.2020.