Compliance Calendar for the Month of February 2020

S. No	Particulars of Compliance	Forms/returns	Due Date
	Compliances Calendar for GST
1.	Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of January, 2020.	GSTR-7	10-02-2020
2.	The due date for furnishing statement by e-commerce companies for the Month of January, 2020.	GSTR-8	10-02-2020
3.	Return of outward supplies of taxable goods and/or services for the Month of January, 2020 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-02-2020
4.	Return for Input Service Distributor.	GSTR – 6	13-02-2020
5.	Due date for filing CMP 08 by Composition Dealer for the quarterly return ending December, 2019.	CMP – 08	18-02-2020
6.	Payment of Self-assessed tax (Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains.)	PMT-08	20-02-2020
7.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-02-2020
8.	Summary Return of Outward and Inward Supplies along with payment of Tax where the Turnover of taxpayer is upto Rs. 5 Crores.	GSTR -3B	20-02-2020
9.	Summary Return of Outward and Inward Supplies along with payment of Tax where the Turnover of entity is More than Rs. 5 Crores (For the states of Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh)	GSTR -3B	22-02-2020
10.	Summary Return of Outward and Inward Supplies along with payment of Tax where the Turnover of entity is More than Rs. 5 Crores (For the states of J&K, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha)	GSTR -3B	24-02-2020
11.	GST Annual Return and Reconciliation Statement for FY 2017-18. (For the states - Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand)	GSTR-9 / 9A and GSTR-9C	05-02-2020
12.	GST Annual Return and Reconciliation Statement for FY 2017-18 (For the states - Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory)	GSTR-9 / 9A and GSTR-9C	07-02-2020
13.	Statement of inward supplies by persons having Unique Identification Number (UIN).	GSTR-11	28-02-2020
	Compliances Calendar for ESI and PF Payments
1.	PF Payment for January 2019	ECR	15-02-2019
2.	ESIC Payment for January 2019	ESI Challan	15-02-2019
	Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted/collected for the month of January, 2019. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.		07-02-2020
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA (Immovable Property other than Agricultural Land) in the month of December, 2019.		14-02-2020
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IB (for Rent) in the month of December, 2019.		14-02-2020
4.	Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2019		14-02-2020
5.	Due date for furnishing of Form by an office of the Government where TCS for the month of January 2020 has been paid without the production of a challan.	Form 24G	15-02-2020
6.	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2019.		15-02-2020
	Compliances Calendar for LODR/SEBI
1.	Submission of Financial Results along with Limited review report/Auditor’s report for the quarter ended December (Reg 33 (3) of LODR).	-	14-02-2019
	Compliances Calendar for RBI (FEMA)
1.	“The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019. Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)	FLAIR	-
2.	Borrowers are required to report all ECB transactions to the RBI on a monthly basis through an AD Category – I Bank in the form of ‘ECB 2 Return’.	ECB 2 Return	07-02-2020
	Compliance Calendar for Companies Act, 2013
1.	(i) As part of Government of India’s Ease of Doing Business (EODB) initiatives, the Ministry of Corporate Affairs would be shortly notifying & deploying a new Web Form christened ‘SPICe+’ (pronounced ‘SPICe Plus’) replacing the existing SPICe form. (ii) SPICe+ would be an integrated Web form offering multiple services viz. name reservation, incorporation, DIN allotment, mandatory issue of PAN, TAN, EPFO, ESIC, Profession Tax (Maharashtra) and Opening of Bank Account. It will also facilitate allotment of GSTIN wherever so applied for by the Stakeholders. After deployment of SPICe+ web form, RUN shall be applicable only for change of name of existing companies. (iii) Upon notification & deployment, all new name reservations for new companies as well as new incorporations shall be applied through SPICe+ only (iv) However, incorporation of companies for names reserved through the existing RUN service shall continue to be filed in the existing SPICe eform along with related linked forms as applicable and if marked under resubmission shall be resubmitted in SPICe eform. (v) Resubmission of SPICe forms submitted prior to date of deployment of SPICe+ web form shall also be filed in the existing SPICe e-form and related linked forms as applicable.		15-02-2020
2.	Filing of Cost Audit Report for the year ended 31.03.2019.	Form CRA - 4	29-02-2020
3.	Filing of Annual Return & Annual Accounts for the FY 2018-19 with the Registrar of Companies by the companies having jurisdiction in the UT of J&K and UT of Ladakh.	Form MGT-7 & Form AOC 4	31-03-2020
4.	Filing of Annual Accounts for the FY 2018-19 with the Registrar of Companies by the NBFCs whose accounts are Subject to Indian Accounting Standards.	Form AOC 4 NBFC (IndAs) & Form AOC 4 CFS NBFC (IndAs)	31-03-2020
5.	Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019.	Form BEN-2	31-03-2020
6.	Reconciliation of Share Capital Audit Report (Half-yearly). (As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)	e-form PAS 6 (form not yet deployed by the MCA as on date)	60 days from the date of deployment of e-form in the MCA Portal.
7.	MCA has notified the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019, and the Companies (Accounts) Amendment Rules, 2019. (The notifications shall come into force with effective from December 01, 2019) If a person is already appointed as Independent Director (ID) in a Company, on 01.12.2019 (the commencement of these rules) shall within period of three month from such commencement i.e. 29th February, 2020 apply online to the institute for inclusion of his name in the data bank. After inclusion of the name in data bank shall pass an online proficiency self-assessment test conducted by the institute within a period of one year from the date of inclusion of his name in the data bank, (i.e. 1 year from 29th February, 2020 or any other date of inclusion of name in data bank). Failing which, his name shall stand removed from the databank of the institute. Individuals who have served for a period of 10 years as on date of inclusion of his name in databank as director or Key Managerial Personnel (KMP) in listed public company or unlisted public company having paid up capital of Rs. 10 crore or more shall not be required to pass online proficiency self-assessment test. The Databank, which was launched by the Ministry of Corporate Affairs, can be accessed at www.mca.gov.in or www.independentdirectorsdatabank.in.		Rules are effective from December 01, 2019 & Registration on Independent Directors’ Databank commenced from 2nd December, 2019 onwards.