STATUTORY DUE DATES FOR JANUARY 2020:

● 07 Jan:

》TDS/TCS LIABILITY DEPOSIT:- Due date of depositing TDS/TCS liabilities for previous month.

》EQUALISATION LEVY DEPOSIT:- Equalization 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.

● 10 Jan:-

》GSTR-7 RETURN FILLING DUE DATE:- Due Date for filing GSTR-7 by person liable to deduct TDS under GST for previous quarter.

》GSTR-8 RETURN FILLING DUE DATE:- 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.

● 11 Jan:-

》GSTR-1 RETURN FILLING DUE DATE:- GST Filing of returns by registered person with aggregate turnover more than 1.50 crores .

●13 Jan:-

》GSTR-6 RETURN FILLING DUE DATE:- Due Date for filing return by Input Service Distributors for previous month.

● 15 Jan:-

》TCS Return: - Due Date for payment of Provident fund and ESI contribution for the previous month.

》PROVIDENT FUND / ESI DUE DATES:- Due date for payment of Provident fund and ESI contribution for the previous month.

● 18 Jan:-

》CMP – 08:- Statement-cum-challan to declare the details or summary by Composition dealer for tax payable for the previous quarter.

● 20 Jan:-

》GSTR-3B RETURN FILLING DUE DATE: - Due date for filling GSTR – 3B return for Previous month

》GSTR-5A RETURN FILLING DUE DATE :- Return by person providing online information and database access or retrieval services by a person located outside India made to Non-Taxable persons in India for the previous month

》GSTR-5 RETURN FILLING DUE DATE:- Due date of GSTR-5 (for Non-resident Taxable person) for the Previous month.

● 31 Jan:-

》TDS Quarter Return: - Quarterly statement of TDS deposited for the previous quarter.

》GSTR – 01:- GST Filing of returns by registered person with aggregate turnover up to 1.50 crores.

》GSTR-9 RETURN FILLING DUE DATE:-Annual Return to be filed by Regular Taxpayers filing GSTR 1, GSTR 2, and GSTR 3. It needs to be filed electronically on the GST portal directly or through a facilitation center.

》GSTR-9A RETURN FILLING DUE DATE:-Taxable Persons paying tax under Section 10 of CGST Act, the composition scheme, are required to submit their annual returns in Form GSTR 9A.

》GSTR-9B RETURN FILLING DUE DATE:-Annual Return to be filed by e-commerce operators who have filed GSTR 8 during the financial year.

》GSTR-9C RETURN FILLING DUE DATE:-Taxpayers whose annual turnover exceeds INR 2 crores in a Financial Year are required to get their accounts audited by a practicing Chartered Accountant or Cost Accountant before filing returns in Form GSTR 9C.