Compliance Calendar for the Month of March 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 February, 2020.	GSTR-7	10-03-2020
2.	The due date for furnishing statement by e-commerce companies for the Month of February, 2020.	GSTR-8	10-03-2020
3.	Return of outward supplies of taxable goods and/or services for the Month of February, 2020 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-03-2020
4.	Return for Input Service Distributor.	GSTR – 6	13-03-2020
5.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-03-2020
6.	Summary Return of Outward and Inward Supplies along with payment of Tax where the Turnover of taxpayer is upto Rs. 5 Crores for the Month of February, 2020	GSTR -3B	20-03-2020
7.	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 Month of February, 2020 (For the states of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep)	GSTR -3B	22-03-2020
8.	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 Month of February, 2020 (For the states of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Orissa or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi)	GSTR -3B	24-03-2020
9.	GST Annual Return and Reconciliation Statement for FY 2018-19.	GSTR-9 / 9A and GSTR-9C	31-03-2020
	Compliances Calendar for ESI and PF Payments
1.	PF Payment for February 2019	ECR	15-03-2020
2.	ESIC Payment for February 2019	ESI Challan	15-03-2020
	Compliances Calendar for Income Tax Act
1.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA (Immovable Property other than Agricultural Land) in the month of January, 2020.		02-03-2020
2.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB (for Rent) in the month of January, 2020.		02-03-2020
3.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of January, 2020		02-03-2020
4.	Due date for deposit of tax deducted/collected for the month of February, 2020. (TDS & TCS). 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.		07-03-2020
5.	Due date for furnishing of Form by an office of the Government where TCS for the month of February, 2020 has been paid without the production of a challan.	Form 24G	15-03-2020
6.	Fourth instalment of advance tax for the assessment year 2020-21.		15-03-2020
7.	Due date for payment of whole amount of advance tax in respect of assessment year 2020-21 for assessee covered under presumptive scheme of section 44AD/ 44ADA		15-03-2020
8.	​ Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2020		17-03-2020
9.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2020		17-03-2020
10.	Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of January, 2020		17-03-2020
11.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2020 ​.		30-03-2020
12.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2020		30-03-2020
13.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2020		30-03-2020
14.	Due date for linking of Aadhaar number with the PAN.		31-03-2020
15.	Country-By-Country Report for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.	Form No. 3CEAD	31-03-2020
16.	Country-By-Country Report for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc..	Form No. 3CEAD	31-03-2020
	Compliances Calendar for LODR/SEBI
1.	The listed entity shall give prior intimation to the stock exchanges at least 11 working days before the date on and from which the interest on debentures and redemption of debentures shall be payable.	Applicable for Debt Listed Company	Before 31st March, 2020 (if the entity makes payments in Quarterly basis)
2.	Certificate to the stock exchanges within 2 days of the interest or principal or both becoming due date that it has made timely payment of interest or principal or both becoming due that it has made timely payment of interest or principal obligations or both in respect of the NCD securities.	Applicable for Debt Listed Company	Before 31st March, 2020 (if the entity makes payments in Quarterly basis)
3.	The listed entity shall give notice in advance of 7 clear working days to the stock exchange(s) of the record date fixed for purposes of payment of interest, and payment of redemption or repayment amount or for such other purposes as specified by the stock exchange.	Applicable for Debt Listed Company	Before 31st March, 2020 (if the entity makes payments in Quarterly basis)
	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	07-03-2020
	Compliance Calendar for Companies Act, 2013
1.	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
2.	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
3.	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
4.	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.
5.	MCA has notified the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019, and the Companies (Accounts) Amendment Rules, 2019 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 five months from such commencement i.e. 30th April, 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 30th April, 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 or Body Corporate listed on the recognised Stock exchange 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.
	Compliance Calendar for others
1.	Last date for generation of eCSIN  (Every member of the ICSI Institute who is in employment by whatever designation is required to generate eCSIN at the time of appointment and at the time of resignation)		31-03-2020