Regarding-Statutory-Obligations-for-the-Month-of-January

This is to remind that the following statutory obligations have to be complied by our group companies/ individuals to the extent as applicable:

INCOME TAX

1. 10.01.2021 is the due date to file Income Tax Return in case of Non audit assesse for FY 2019-20.
2. 15.01.2021 is the due date to file Tax Audit Report in case of Tax Audit Assessees for Financial year 2019-20.
3. 15.02.2021 is the due date to file Income Tax Return in case of Taxpayers, who are required to get their accounts audited and for the companies for FY 2019-20.

(Note: - Interest u/s 234A shall be charged for taxpayers whose self-assessment tax liability is more than Rs. 1 Lakh.

TDS

1. TDS for the Month of December-2020 to be deposited on or before
   07-01-2021.
2. Due date for filing the TCS Return for Period 01.10.2020 to 31.12.2020 is 15.01.2021.
3. Due date for filing the TDS Return for Period 01.10.2020 to 31.12.2020 is 31.01.2021.

GST

1. Due date for filing Monthly GSTR-1 for the month of December is 11.01.2021.
2. Due date for filing Quarterly GSTR-1 for the Quarter 01.10.2020 to 31.12.2020 is 13.01.2021.
3. Due date for filing GSTR-3B for the month of December-2020 is as follows:-

• If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.01.2021
• If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.01.2021
• If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.01.2021.

1. The annual return of GST for the period 01.04.2019 to 31.03.2020 is required to be filed along with statutory GST audit report, if Turnover for the period is Rs. 5 Crore or more, till 28.02.2021.

1. The annual return of GST for the period 01.04.2019 to 31.03.2020 is required to be filed if Turnover for the period is Rs. 2 Crore or more, till 28.02.2021 respectively.

 ESI / PF

1. 15.01.2021 is due date for payment of Provident Fund Contribution for the month of December 2020.
2. 15.01.2021 is due date for payment of ESI Contribution for the month of December 2020.

For further clarification/assistance, feel free to call at 9350218574, 8619152411, 9811228351, and 8058031522 or email us at info@cakila.com.

For latest updates and to register your queries you can Visit us at www.cakila.com, www.cakila.in.

Thanking you,

Yours Faithfully,

Kila & Co.