Compliance due date

Forms / returns

Particulars of compliance

Applicable to

Reporting period

Extended Dates (COVID-19)

7^th  May

Challan 281

Deposit of Tax Deducted/Collected  (TDS/TCS)

Non-Government deductors /Collector

April 2020

N/A

7^th May

ECB - 2

Reporting of actual transactions of External Commercial Borrowings (ECB) through AD Bank under FEMA

All Categories of ECB

N/A

10^th  May

GSTR – 7

Return for TDS under GST

Government Authorities

April 2020

30^th June 2020

10^th May

GSTR – 8

Return for Details of Supplies and the amount of tax collector

E-Commerce Operator

April 2020

30^th June 2020

11^th May

GSTR – 1 (MONTHLY)

Return for Outward Supplies of Taxable Goods and/or Services

Taxpayers with Annual Turnover more than 1.5 crores

April 2020

30^th June 2020

13^th  May

GSTR – 6

Return for details of ITC received and distribution

Input Service Distributors

April 2020

30^th June 2020

15th May

Form 16B

& 16C

Issue of TDS Certificate u/s 194IA and IB

All Deductors related to Immovable Property Sale & Rent

April 2020

N/A

15th May

Form 27EQ

Quarterly Statement of TCS deposited

TCS collectors

Jan to Mar 2020

N/A

15th May

Through EPFO Portal

Deposit of Provident Fund Contributions

Entities registered with PF Authorities

April 2020

N/A

15th  May

Through EPFO/ESIC Portal

Deposit of Provident Fund Contributions and Deposit of E.S.I.C Contributions

Entities registered with PF Authorities and Entities registered with ESIC Authorities

April 2020

N/A

20th May

GSTR – 3B

Summary Return of Outward and Inward Supplies along with payment of Tax (taxpayers having an aggregate turnover of more than Rs. 5 Crores in the previous financial year)

GST Taxpayers

April 2020

30^th June 2020

20th May

GSTR – 5 & 5A

Summary Return of Outward taxable supplies and tax payable

Non-Resident Foreign Taxable person & OIDAR

April 2020

30^th June 2020

22^ND May *

GSTR -3B

In the case of Turnover is up to Rs. 5 Crore

GST Taxpayers

April 2020

Last week of June, 2020 w/o interest late fee or penalty @ 9%

24^th May *

GST R-3B

In the case of Turnover is up to Rs. 5 Crore

GST Taxpayers

April 2020

Last week of June 2020 w/o interest late fee or penalty @ 9%

28th May

GSTR – 11

Return for details of goods and services purchased in India

Return for details of goods and services purchased in India

April 2020

N/A

30th May

Form 26QB & 26QC

Challan – cum – statement u/s. 194IA and 194IB

All deductors related to Immovable Property Sale & Rent

April 2020

N/A

30th May

Form 11

Annual Return with MCA

All LLPs

F.Y. 2019-20

N/A

31st May

26Q, 24Q

Quarterly Statement of TDS deposited

All deductors

Jan to Mar 2020

N/A

31st May

Form 61A

Statement of Specific Financial Transaction (SFT)

High-Value Transactions done by the Taxpayers as specified

The year 2019

30^th June 2020

31st May

Form 61B

Statement of Financial Transaction

Specified Financial transactions by specified persons

The year 2019

30^th June 2020

31st May

Through State-Wise PT Portal

Monthly Return for Profession Tax more than 50,000/-

Entities registered with PT Authorities

Apr 2020

N/A