MANDATORY COMPLIANCE CALENDAR – DUE DATE FALLING IN THE MONTH OF AUGUST, 2020.

MANDATORY COMPLIANCE CALENDAR – DUE DATE FALLING IN THE MONTH OF AUGUST, 2020.

To avoid late fees and penalties, it is advised to the taxpayers to remember the due dates of all the applicable compliances.

In this article, we will provide the due dates of all the necessary compliances that will fall in the month of August 2020.
 

Compliance Due Date

S. No.

Particulars

Form to be filed  & the period

Due Date

1

Taxpayers having an aggregate turnover of more than 5 crores in the previous year

GSTR-3B - for the period of July 2020

20th August 2020

2

Composition Dealer to file Annual Return.

 GSTR-4 - for the financial year 2019-20

31st August 2020

3

A form needs to be furnished by registered manufacturers, disclosing the details of inputs or capital goods dispatched or received from a job working in a particular quarter.

 

ITC 04 - for  the Period Q4 2019-2020 and Q1 2020-2021**

31st August 2020

4

The non-resident taxable person will file a form.

GSTR-5 - for the month's March 2020 to July 2020.**

31st August 2020

5

A return form is to be filed by non-resident mentioning the details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India.

GSTR-5A  - for the month's March 2020 to July 2020.**

 

31st August 2020

6

A form to file monthly return by an Input Service Distributor

GSTR-6 - for the Months March 2020 to July 2020.**

31st August 2020

7

A monthly return to be filed by the persons required to deduct TDS under the GST.

GSTR-7 - for the months of March to July 2020**

31st August 2020

8

A return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

GSTR-8 - for the months of March to July 2020**

31st August 2020

9

Any registered person to furnish a bond or Letter of Undertaking for exports of goods & services.

LUT to be furnished in form GST RFD 11 - for the financial year 2020-21**

31st August 2020

 

Note:

  1. *Kindly refer -  notification no. 59/2020 dated 13th July 2020.
  2. **Kindly refer - notification no. 55/2020 dated 27th June 2020.
     

Conclusion

Taxpayers should always try to file the returns as applicable on them within the due date in order to attract any prescribed fine or penalty. Filing return on time is a best practice and should be followed by everyone.
 

Edited by Minu Mishra

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