# data[].attributes.headline
Regarding Statutory Obligations for the Month of July

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Regarding Statutory Obligations for the Month of July

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

TDS/TCS

1.      TCS for the Month of June-2021 to be deposited on or before
07-07-2021.

2.      TDS for the Month of June-2021 to be deposited on or before
07-07-2021.

(w. e. f. 01.04.2021, normal TDS/TCS rates are applicable. Reduced TDS/TCS rates of 75% of normal rates were applicable from 14.05.2020 to 31.03.2021.)

3.      15.07.21 is extended due Date to file TDS Return for the Quarter ended March, 2021.

4.      15.07.21 is due Date to file TCS Return for the Quarter ended June, 2021.

5.      31.07.21 is due Date to file TDS Return for the Quarter ended June, 2021.

GST

6.      Due date for filing Monthly GSTR-1 for the month of June is 11.07.2021.

7.      Due date for filing Quarterly GSTR-1 for the Quarter ended June is 13.07.2021.

8.      Due date for filing GSTR-3B for the month of June-2021 is as follows:-

·         If Opted for Monthly Return – 20.07.2021

·         If not Opted for Monthly Return and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.07.2021

·         If not Opted for Monthly Return and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.07.2021.

ESI / PF

9.      15.07.2021 is due date for payment of Provident Fund Contribution for the month of June 2021.

10.  15.07.2021 is due date for payment of ESI Contribution for the month of June 2021.

INCOME TAX

11.  Income Tax returns filing extended due date for non-auditable assesses is 30 September 2021, but Interest under section 234A will be levied after 31st July if Total Tax Liability is more than Rs 1,00,000/-. Late fees will be levied for delay in filing in Income Tax Return, which is as follows:-

a)      If ITR filed during 01/10/2021 – 31/01/2022: Rs. 5000 and If total income does not exceed Rs.5 Lakhs then Rs. 1000.

12.  UDIN: - As per new guidelines issued by ICAI effective from 01.07.2019 every statutory auditor shall upload particulars of audit report on UDIN portal of ICAI. It cannot be generated after 15 days of the date of balance sheet. The Balance Sheet date cannot go beyond 05.09.2021.

So it is advisable to update your books of accounts for the Financial Year 2020-21 and get them audited as early as possible for timely Compliances and to avoid last minute rush.

SPECIAL POINT

13.  W. e. f. 1.7.21, higher TDS /TCS for those who do not file ITR of AY 20-21 & 21-22 by due date & whose TDS/TCS was 50,000 or more in both FY 19-20 & 20-21.

New functionality issued for compliance checks for sec 206AB & 206CCA to ease compliance burden of tax deductors/collectors.

14.  TDS on Purchase of Goods u/s 194Q applicable w.e.f. 01.07.2021

-          Seller shall be resident.

-          Turnover in preceding year should be more than 10 Cr.

-          0.1 % TDS on purchase in excess of Rs 50 Lakh.

-          TDS would be applicable only if the purchase or aggregate value of purchase from the seller exceeds Rs. 50 Lakh in a financial year.

-          Liability to do TDS would arise at the time of credit of such sum to the account of the seller or at the time of payment thereof by any mode, whichever is earlier.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of June

# data[].attributes.subject
Regarding Statutory Obligations for the Month of June

# data[].attributes.body
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.      The First Installment of ADVANCE INCOME TAX@15% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2021-22 is to be deposited on or before 15th June,2021, if the estimated tax liability is Rs. 10,000/- or more.

TDS/TCS

2.      TCS for the Month of May-2021 to be deposited on or before
07-06-2021.

3.      TDS for the Month of May-2021 to be deposited on or before
07-06-2021.

(w. e. f. 01.04.2021, normal TDS/TCS rates are applicable. Reduced TDS/TCS rates of 75% of normal rates were applicable from 14.05.2020 to 31.03.2021.)

4.      30.06.21 is extended duet Date to file TDS Return for the Quarter ended March, 2021.

GST

5.      Due date for filing Monthly GSTR-1 for the month of May is 26.06.2021.

6.      Due date for filing GSTR-3B for the month of May-2021 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.06.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.06.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.06.2021.

7.      Extended Due date for filing GSTR-3B for the month of April-2021 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 04.06.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 21.06.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 23.06.2021.

ESI / PF

8.      15.06.2021 is due date for payment of Provident Fund Contribution for the month of May 2021.

9.      15.06.2021 is due date for payment of ESI Contribution for the month of May 2021.

10.  15.06.2021 is extended due date for payment of ESI Contribution for the month of April 2021.

INCOME TAX

11.  Extended Due date to file SFT (Statement of Financial Transaction) in Form 61A by Every Company/Assesssee liable for tax audit is 30-06-2021 for the Financial Year 2020-21.

12.  Income Tax returns filing extended due date for non-auditable assesses is 30 September 2021, but Interest under section 234A will be levied after 31st July if Total Tax Liability is more than Rs 1,00,000/-. Late fees will be levied for delay in filing in Income Tax Return, which is as follows:-

a)      If ITR filed during 01/10/2021 – 31/01/2022: Rs. 5000 and If total income does not exceed Rs.5 Lakhs then Rs. 1000.

13.  The last date to file the income tax return of the Companies is 31-10-2021. So it is advisable to update your books of accounts for the Financial Year 2020-21 and get them audited as early as possible for timely Compliance and to avoid last minute rush.

IMPORT EXPORT CODE

14.  IEC details need to be confirmed every year to keep it remain active. In the recent Notification No. 28/2015-2020 dated 12th February 2021, DGFT make it mandatory for all IEC holders to ensure that the details in its IEC is updated electronically every year, during April – June Period. In case where there are no changes in IEC details same are also needs to be confirmed online.

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

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of March

# data[].attributes.subject
Regarding Statutory Obligations for the Month of March

# data[].attributes.body
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.      The Fourth Installment of ADVANCE INCOME TAX @100% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2020-21 is to be deposited on or before 15th March,2021, if the estimated tax liability is Rs. 10,000/- or more.

2.      Last date to file Belated Income Tax Return for assesse who has not filled their return or audit for FY 2019-20 is 31.03.2021.

TDS

3.      TDS for the Month of February-2021 to be deposited on or before
07-03-2021.

GST

4.      Due date for filing Monthly GSTR-1 for the month of February is 11.03.2021.

5.      Due date for filing GSTR-3B for the month of February-2021 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.03.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.03.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.03.2021.

6.      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 31.03.2021.

7.      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 31.03.2021 respectively.

ESI / PF

8.      15.03.2021 is due date for payment of Provident Fund Contribution for the month of February 2021.

9.      15.03.2021 is due date for payment of ESI Contribution for the month of February 2021.

INTERNAL AUDIT

10.  It is advisable to update your books of accounts for the Financial Year 2020-21 till date and get them audited as early as possible to check proper Compliances.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of February

# data[].attributes.subject
Regarding Statutory Obligations for the Month of February

# data[].attributes.body
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.      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

2.      TDS for the Month of January-2021 to be deposited on or before
07-02-2021.

GST

3.      Due date for filing Monthly GSTR-1 for the month of January is 11.02.2021.

4.      Due date for filing GSTR-3B for the month of January-2021 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.02.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.02.2021

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.02.2021.

5.      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.

6.      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

7.      15.02.2021 is due date for payment of Provident Fund Contribution for the month of January 2021.

8.      15.02.2021 is due date for payment of ESI Contribution for the month of December 2021.

Thanking you,

Yours Faithfully,

CA Shubham Bindal

Kila & Co.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of January 2021

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of January 2021

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

ANNUAL FILING FOR THE FINANCIAL YEAR 2019-20

Every company needs to file its financial statements (within 30 days of AGM) and annual return (within 60 days of AGM)

SUGGESTIONS:

•             You are advised to inform us well in at least 10 days advance regarding any type of changes with regards to Directorship, Shareholding, Address or other statutory modifications in the company as these need to be intimated to ROC in prescribed time.

•             You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)

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

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

Thanking you,

Yours Faithfully,

KILA & CO.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of December 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of December 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

ANNUAL FILING FOR THE FINANCIAL YEAR 2019-20

Every company needs to file its financial statements (within 30 days of AGM) and annual return (within 60 days of AGM)

CFSS SCHEME FOR PENDING FORMS:

This scheme can be availed by any defaulting company which had made a default in filling of any Document or any statement or any Return including statutory annual forms that need to be filed in accordance with provisions stated under Companies Act 1956 or Companies Act, 2013.

The Ministry of Corporate Affairs (MCA) vide its General Circular No. 12/2020 dated 30/03/2020, introduced the Companies Fresh Start Scheme, 2020 for one-time application of condonation of delay of filling the various documents, forms, returns, etc. with the MCA and granting of immunity from launching of any prosecution or proceedings for imposing penalty on account of delay associated with certain filings.

OBJECTIVE OF THE SCHEME

The Scheme is starting from 01st April, 2020 and end on 30th September, 2020 9 (Extended to 31st December 2020) with a view to:

•  Granting of Immunity from launching of Prosecution;
•  Reduce non-compliance burden of various companies;
•   Waiver of additional fees levied for late filings of documents;
•    Waiver of Penalty on account of delay associated with filing

So, every company can file their pending forms without any late fee, penalty and prosecution till 31.12.2020 but all the forms filed under this scheme needs to be informed to MCA through filing of CFSS Form.

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of December

# data[].attributes.subject
Regarding Statutory Obligations for the Month of December

# data[].attributes.body
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.      The Third Installment of ADVANCE INCOME TAX @75% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2020-21 is to be deposited on or before 15th December,2020, if the estimated tax liability is Rs. 10,000/- or more

2.      31.12.2020 is the due date to file Tax Audit Report in case of Tax Audit Assessees for Financial year 2019-20.

3.      31.12.2020 is the due date to file Income Tax Return in case of Non audit assesse 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

4.      TDS for the Month of November-2020 to be deposited on or before
07-12-2020.

GST

5.      Due date for filing GSTR-3B for the month of November-2020 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.12.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.12.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.12.2020.

6.      The annual return of GST for the period 01.04.2018 to 31.03.2019 and 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 31.12.2020.

7.      The annual return of GST for the period 01.04.2018 to 31.03.2019 and 01.04.2019 to 31.03.2020 is required to be filed if Turnover for the period is Rs. 2 Crore or more, till 31.12.2020.

ESI / PF

8.      15.12.2020 is due date for payment of Provident Fund Contribution for the month of November 2020.

9.      15.12.2020 is due date for payment of ESI Contribution for the month of November 2020.

AUDIT

10.  UDIN: - As per new guidelines issued by ICAI effective from
01.07.2019 every statutory auditor shall upload particulars of audit
report on UDIN portal of ICAI. It cannot be generated after 15 days of
the date of balance sheet. The Balance Sheet date cannot go beyond
05.12.2020.

So it is advisable to update your books of accounts for the Financial
Year 2019-20 and get them audited as early as possible for timely
Compliances and to avoid last minute rush.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding ROC Statutory Compliances for Public Companies for the Month of November

# data[].attributes.subject
Regarding ROC Statutory Compliances for Public Companies for the Month of November

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

Filing of Form PAS-6

Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar within sixty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.

The time limit for filing Form PAS-6 without additional fees for the half-year ended on 30.09.2020 will be 29th November 2020.

Annual Filing for the financial year 2019-20

Every company needs to file its financial statements (within 30 days of AGM) and annual return (within 60 days of AGM)

SUGGESTIONS:

You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.body
Sub : Regarding ROC Statutory Compliances for Private Companies for the Month of November

This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

Annual Filing for the financial year 2019-20

Every company needs to file its financial statements (within 30 days of AGM) and annual return (within 60 days of AGM)

SUGGESTIONS:

You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of November

# data[].attributes.subject
Regarding Statutory Obligations for the Month of November

# data[].attributes.body
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.      Extended last date to file Belated Income Tax Return for assesse who has not filled their return or audit for FY 2018-19 is 30.11.2020.

2.      31.12.2020 is the due date to file Tax Audit Report in case of Tax Audit Assessees for Financial year 2019-20.

3.      31.12.2020 is the due date to file Income Tax Return in case of Non audit assesse 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

4.      TDS for the Month of October-2020 to be deposited on or before
07-11-2020.

GST

5.      Due date for filing GSTR-3B for the month of October-2020 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.11.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.11.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.11.2020.

6.      The annual return of GST for the period 01.04.2018 to 31.03.2019 and 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 31.12.2020.

7.      The annual return of GST for the period 01.04.2018 to 31.03.2019 and 01.04.2019 to 31.03.2020 is required to be filed if Turnover for the period is Rs. 2 Crore or more, till 31.12.2020.

ESI / PF

8.      15.11.2020 is due date for payment of Provident Fund Contribution for the month of October 2020.

9.      15.11.2020 is due date for payment of ESI Contribution for the month of October 2020.

AUDIT

10.  UDIN: - As per new guidelines issued by ICAI effective from
01.07.2019 every statutory auditor shall upload particulars of audit
report on UDIN portal of ICAI. It cannot be generated after 15 days of
the date of balance sheet. The Balance Sheet date cannot go beyond
05.12.2020.

So it is advisable to update your books of accounts for the Financial
Year 2019-20 and get them audited as early as possible for timely
Compliances and to avoid last minute rush.

Thanking you,

Yours Faithfully,

CA Shubham Bindal

Kila & Co.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of October

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of October

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

1.  Form MSME-1: Half Yearly Return for MSME creditors details from 01.04.2020 to 30th September, 2020: Every Company needs to provide the Details of outstanding payments to MSME (Micro and Small Enterprises) Creditors from 01.04.2020 to 30th September, 2020. Last date for filing the Form is 30th October, 2020

Consequences of Non filing within time:

If company fails to file MSME-1 on time then Penalty shall be as follow:

| Penalty on | One Time Fine | Continue penalty from 31 st Day of Non filing
| Company | Rs. 10,000/- | Rs. 1,000/- Every Day
| Officer in Default (KMP, Directors) | Rs. 10,000/- | Rs. 1,000/- Every Day

2.           Annual Filing for the financial year 2019-20

Every company needs to file its financial statements (within 30 days of AGM) and annual return (within 60 days of AGM)

SUGGESTIONS:

·         You are advised to inform us well in at least 10 days advance regarding any type of changes with regards to Directorship, Shareholding, Address or other statutory modifications in the company as these need to be intimated to ROC in prescribed time.

·         You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of October

# data[].attributes.subject
Regarding Statutory Obligations for the Month of October

# data[].attributes.body
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.      31.10.2020 is the due date to file Tax Audit Report in case of Tax Audit Assessees for Financial year 2019-20.

2.      30.11.2020 is the due date to file Income Tax Return in case of all assesses for FY 2019-20.

3.      TCS on Goods Sold u/s 206C (1H) w.e.f 1st October 2020: Applicable if Turnover is more than 10 Crore last year. Seller to Collect TCS from Buyer on Sales exceeding Rs. 50 Lakhs in year. Sale of Goods covered only. No TCS on Sale of Services.

TCS Rate 0.1% (0.075% till 31.03.2021) on Sales after crossing 50 Lakh means No TCS on First 50 Lakh. TCS to be deposited on receipt basis i.e. after payment received from buyer. No TCS in case of Exports, Sales to Governments, Local Authority. TCS Rate will be 1% if buyer don’t provide PAN or Aadhar.

4.      Any amount sent abroad to buy foreign tour packages, and every other foreign remittance made above Rs. 7 lakh, will attract a TCS beginning 1 October unless you are making the remittance from income that is already TDS.  While the tax on foreign tour packages will be 5% for any amount, for other foreign remittances, the tax will kick in only for the amount spent above Rs. 7 lakh. For education-related foreign remittances funded by loans, though, the tax will be just 0.5% for the amount above Rs. 7 lakh, considering many Indian students take loans to pursue education abroad.

TDS

5.      TDS for the Month of September-2020 to be deposited on or before
07-10-2020.

6.      Due date for filing the TDS Return for Period 01.07.2020 to 30.09.2020 is 31.10.2020.

GST

7.      Due date for filing GSTR-3B for the month of September-2020 is as follows:-

·         If Annual Turnover is Rs. 5 Cr. Or more in Previous Financial Year – 20.10.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Madhya Pradesh, Maharashtra, Karnataka and Telangana – 22.10.2020

·         If Annual Turnover is upto Rs. 5 Cr. in Previous Financial Year and Registered in Haryana. Delhi, Rajasthan and Uttar Pradesh – 24.10.2020.

8.      Due date for filing Quarterly GSTR-1 for the Quarter 01.07.2020 to 30.09.2020 is 31.10.2020.

9.      The annual return of GST for the period 01.04.2018 to 31.03.2019 is required to be filed along with statutory GST audit report, if Turnover for the period 01.04.2018 to 31.03.2019 is Rs. 5 Crore or more, till 31.10.2020.

10.  The annual return of GST for the period 01.04.2018 to 31.03.2019 is required to be filed if Turnover for the period 01.04.2018 to 31.03.2019 is Rs. 2 Crore or more, till 31.10.2020.

11.  Due Date of GST Return of September,2020 is the last date for:

-          Availing ITC in respect of invoices pertaining to FY 2019-20

-          Issuing Debit/Credit Notes relating to any invoices pertaining to FY 2019-20.

-          Amendment of any invoice, Debit/Credit Note pertaining to FY 2019-20.

ESI / PF

12.  15.10.2020 is due date for payment of Provident Fund Contribution for the month of September 2020. (Deductions will revert to old rates i.e. 12% EPF for each employer and employee.

13.  15.10.2020 is due date for payment of ESI Contribution for the month of September 2020.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of September 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of September 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied to the extent as applicable:

KYC OF DIRECTORS:

Every Director who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.

CFSS Scheme for pending Forms:

This scheme can be  availed by any defaulting company which had made a default in filling of any Document or any statement or any Return including statutory annual forms that need to be filed in accordance with provisions stated under Companies Act 1956 or Companies Act, 2013.

The Ministry of Corporate Affairs (MCA) vide its General Circular No. 12/2020 dated 30/03/2020, introduced the Companies Fresh Start Scheme, 2020 for one-time application of condonation of delay of filling the various documents, forms, returns, etc. with the MCA and granting of immunity from launching of any prosecution or proceedings for imposing penalty on account of delay associated with certain filings.

OBJECTIVE OF THE SCHEME

The Scheme is starting from 01st April, 2020 and end on 30th September, 2020 with a view to:

•             Granting of Immunity from launching of Prosecution;
•             Reduce non-compliance burden of various companies;
•             Waiver of additional fees levied for late filings of documents;
•             Waiver of Penalty on account of delay associated with filing

So, every company can file their pending forms without any late fee, penalty and prosecution till 30.09.2020 but all the forms filed under this scheme needs to be informed to MCA through filing of CFSS Form.

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.headline
Regarding ROC Statutory Compliances for Public Companies for the Month of September 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for Public Companies for the Month of September 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied to the extent as applicable:

Obtaining of ISIN and Filing of Form PAS-3

MCA vide its notification dated 10th September 2018 have mandated for every public limited company to dematerialized its physical shares. The same is effective from 02.10.2018.

So, the public companies shall have to make application to Depositary (through Depositary Participants) and shall secure ISIN (International Security Identification Number) for its shares and shall inform all its existing shareholders about such facility.

Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar within sixty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.

The time limit for filing Form PAS-6 without additional fees for the half-year ended on 30.09.2019 will be sixty days from the date of deployment of this form on the website of the Ministry i.e. wide circular no 16/2019 dated 28/11/2019.

Hence, as the e-form PAS-6 is deployed on MCA portal on 15th of July, 2020, therefore the due date is 13th of September, 2020 for both the half year ending on 30th September, 2019 and 31st March, 2020.

KYC OF DIRECTORS:

Every Director who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.

CFSS Scheme for pending Forms:

This scheme can be  availed by any defaulting company which had made a default in filling of any Document or any statement or any Return including statutory annual forms that need to be filed in accordance with provisions stated under Companies Act 1956 or Companies Act, 2013.

The Ministry of Corporate Affairs (MCA) vide its General Circular No. 12/2020 dated 30/03/2020, introduced the Companies Fresh Start Scheme, 2020 for one-time application of condonation of delay of filling the various documents, forms, returns, etc. with the MCA and granting of immunity from launching of any prosecution or proceedings for imposing penalty on account of delay associated with certain filings.

OBJECTIVE OF THE SCHEME

The Scheme is starting from 01st April, 2020 and end on 30th September, 2020 with a view to:

•             Granting of Immunity from launching of Prosecution;
•             Reduce non-compliance burden of various companies;
•             Waiver of additional fees levied for late filings of documents;
•             Waiver of Penalty on account of delay associated with filing

So, every company can file their pending forms without any late fee, penalty and prosecution till 30.09.2020 but all the forms filed under this scheme needs to be informed to MCA through filing of CFSS Form.

Thanking you,
Yours Faithfully,
KILA & CO.

# data[].attributes.headline
Sub: Regarding Statutory Obligations for the Month of September

# data[].attributes.subject
Sub: Regarding Statutory Obligations for the Month of September

# data[].attributes.body
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.      The Second Installment of ADVANCE INCOME TAX @45% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2020-21 is to be deposited on or before 15th September,2020, if the estimated tax liability is Rs. 10,000/- or more.

2.      Extended last date to file Belated Income Tax Return for assesse who has not filled their return or audit for FY 2018-19 is 30.09.2020.

3.      Extended date for making investment/ construction/ purchase for claiming roll over benefit / deduction in respect of capital gains under section 54 to 54GB is 30.09.2020 for Financial Year 2019-2020.

TDS

4.      TDS for the Month of August-2020 to be deposited on or before
07-09-2020.

GST

5.      Due date for filing Monthly GSTR-1 for the month of August, 2020 is 11.09.2020.

6.      Due date for filing GSTR-3B for taxpayers having an aggregate turnover upto Rs 5 Cr in preceding Financial Year for the month of May, 2020 is 12.09.2020.

7.      Due date for filing GSTR-3B for taxpayers having an aggregate turnover upto Rs 5 Cr in preceding Financial Year for the month of June, 2020 is 23.09.2020.

8.      Due date for filing GSTR-3B for taxpayers having an aggregate turnover upto Rs 5 Cr in preceding Financial Year for the month of July, 2020 is 27.09.2020.

9.      Due date for filing GSTR-3B for taxpayers having an aggregate turnover upto Rs 5 Cr in preceding Financial Year for the month of August, 2020 is 01.10.2020.

10.  Due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 5 Cr in preceding Financial Year for the month of August, 2020 is 20.09.2020.

11.  It is suggested that start reconciling the Consolidated ITC for the months of Feb 20 to Sep 20 with the GSTR 2A numbers since aggregate consideration for GSTR 2A + 10% will expire post Sep 20 month’s return and you may get a mismatch notices.

12.  The annual return of GST for the period 01.04.2018 to 31.03.2019 is required to be filed along with statutory GST audit report, if Turnover for the period 01.04.2018 to 31.03.2019 is Rs. 5 Crore or more, till 30.09.2020.

13.  The annual return of GST for the period 01.04.2018 to 31.03.2019 is required to be filed if Turnover for the period 01.04.2018 to 31.03.2019 is Rs. 2 Crore or more, till 30.09.2020.

ESI / PF

14.  15.09.2020 is due date for payment of Provident Fund Contribution for the month of August 2020. (Deductions will revert to old rates i.e. 12% EPF for each employer and employee.

15.  15.09.2020 is due date for payment of ESI Contribution for the month of August 2020.

AUDIT

16.  UDIN: - As per new guidelines issued by ICAI effective from
01.07.2019 every statutory auditor shall upload particulars of audit
report on UDIN portal of ICAI. It cannot be generated after 15 days of
the date of balance sheet. The Balance Sheet date cannot go beyond
05.09.2020.

So it is advisable to update your books of accounts for the Financial
Year 2019-20 and get them audited as early as possible for timely
Compliances and to avoid last minute rush.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of August

# data[].attributes.subject
Regarding Statutory Obligations for the Month of August

# data[].attributes.body
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.      Extended last date to file Belated Income Tax Return for assesse who has not filled their return or audit for FY 2018-19 is 30.09.2020.

TDS

2.      TDS for the Month of July-2020 to be deposited on or before
07-08-2020.

GST

3.      Extended due date for filing Monthly GSTR-1 for the month of June, 2020 is 05.08.2020.

4.      Due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 5 Cr in preceding Financial Year for the month of July, 2020 is 20.08.2020.

ESI / PF

5.      15.08.2020 is due date for payment of Provident Fund Contribution for the month of July 2020.

6.      15.08.2020 is due date for payment of ESI Contribution for the month of July 2020.

AUDIT

UDIN: - As per new guidelines issued by ICAI effective from
01.07.2019 every statutory auditor shall upload particulars of audit
report on UDIN portal of ICAI. It cannot be generated after 15 days of
the date of balance sheet. The Balance Sheet date cannot go beyond
05.09.2020.

So it is advisable to update your books of accounts for the Financial
Year 2019-20 and get them audited as early as possible for timely
Compliances and to avoid last minute rush.

# data[].attributes.headline
Regarding ROC Statutory Compliances for LLP for the Month of August 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for LLP for the Month of August 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

KYC OF DESIGNATED PARTNERS

Every Designated Partner who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.

# data[].attributes.headline
Regarding ROC Statutory Compliances for Public Unlisted Co. for the Month of August 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for Public Unlisted Co. for the Month of August 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

Obtaining of ISIN and Filing of Form PAS-3

MCA vide its notification dated 10th September 2018 have mandated for every public limited company to dematerialized its physical shares. The same is effective from 02.10.2018.
So, the public companies shall have to make application to Depositary (through Depositary Participants) and shall secure ISIN (International Security Identification Number) for its shares and shall inform all its existing shareholders about such facility.

Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar within sixty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.
The time limit for filing Form PAS-6 without additional fees for the half-year ended on 30.09.2019 will be sixty days from the date of deployment of this form on the website of the Ministry i.e. wide circular no 16/2019 dated 28/11/2019.

Hence, as the e-form PAS-6 is deployed on MCA portal on 15th of July, 2020, therefore the due date is 13th of September, 2020 for both the half year ending on 30th September, 2019 and 31st March, 2020.

KYC of Directors

Every Director who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.

SUGGESTIONS:

• You are advised to inform us well in advance before accepting and giving of Loans, Investments, Advances, Guarantees, and securities as non-compliance will attract various penal and imprisonment provisions.
• You are advised to inform us well in at least 10 days advance regarding any type of changes with regards to Directorship, Shareholding, Address, or other statutory modifications in the company as these need to be intimated to ROC in the prescribed time.
• You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)
• As per Sec 165 of Companies Act, 2013, a director can’t hold directorship in more than 20 companies & the maximum number of public companies in which a person can be appointed as a director shall not exceed ten.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of August 2020

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of August 2020

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

Every Director who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.


SUGGESTIONS:


•	You are advised to inform us well in advance before accepting and giving of Loans, Investments, Advances, Guarantees, and securities as non-compliance will attract various penal and imprisonment provisions. 


•	You are advised to inform us well in at least 10 days advance regarding any type of changes with regards to Directorship, Shareholding, Address, or other statutory modifications in the company as these need to be intimated to ROC in the prescribed time.


•	You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting) 


•	As per Sec 165 of Companies Act, 2013, a director can’t hold directorship in more than 20 companies & the maximum number of public companies in which a person can be appointed as a director shall not exceed ten.

# data[].attributes.headline
Regarding ROC Statutory Compliances for the Month of July

# data[].attributes.subject
Regarding ROC Statutory Compliances for the Month of July

# data[].attributes.body
This is to remind that the following ROC Statutory Compliances have to be complied by our companies to the extent as applicable:

Every Director who has been allotted DIN on or before 31st March 2020 and whose DIN is in ‘Approved’ status would be mandatorily required to file form DIR-3 KYC / DIR-3 KYC WEB on or before 30th September 2020. Any failure in filing will result in Late Fees Penalty of Rs. 5,000/ And DIN Will Be Deactivated.

SUGGESTIONS:

·         You are advised to inform us well in advance before accepting and giving of Loans, Investments, Advances, Guarantees, and securities as non-compliance will attract various penal and imprisonment provisions.

·         You are advised to inform us well in at least 10 days advance regarding any type of changes with regards to Directorship, Shareholding, Address, or other statutory modifications in the company as these need to be intimated to ROC in the prescribed time.

·         You are advised to prepare and maintain Statutory registers and Minutes of meetings (AGM, EGM & Board Meeting)

·         As per Sec 165 of Companies Act, 2013, a director can’t hold directorship in more than 20 companies & the maximum number of public companies in which a person can be appointed as a director shall not exceed ten.

Thanking you,

Yours Faithfully,

KILA & CO.

# data[].attributes.headline
CBDT Notifies New Form 26AS w.e.f. 01.06.2020

# data[].attributes.subject
CBDT Notifies New Form 26AS w.e.f. 01.06.2020

# data[].attributes.body
`Income Tax Form 26AS (Annual Information Statement) in Sec 285BB was amended by the Finance Act 2020 to be effective from 01.06.2020 shall contain following information:

·  Information relating to TDS / TCS details
·  Information relating to Specified Financial Transactions stated in section 285BA(3)
·  Information relating to payment of taxes
·  Information relating to demand and refund
·  Information relating to pending proceedings
·  Information relating to completed proceedings

Moreover information on this form 26AS will not be one time affair at year end. This will be a live 26AS, as this will be updated regularly within 3 Months from the end of the month in which such information is received.

Thus Form 26AS will now be a complete profile of the taxpayer for that particular year.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of July

# data[].attributes.subject
Regarding Statutory Obligations for the Month of July

# data[].attributes.body
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.      Extended last date to file Belated Income Tax Return for assesse who has not filled their return or audit for FY 2018-19 is 31.07.2020.

2.      Extended date for making various investment/payment for claiming deduction under Section 80C (LIC, PPF, NSC etc.), 80D (Medi-claim), 80G (Donations), etc. is 31.07.2020 for Financial Year 2019-2020.

3.      Last date to File Income Tax Return in case of Non Audit Assessee is extended from 31st July, 2020 to 30th November, 2020, but Interest under section 234A will be levied after 31st July if Total Tax Liability is more than Rs 1,00,000/-.

TDS

4.      TDS for the Month of June-2020 to be deposited on or before
07-07-2020.

5.      Due date for filing the TDS Return for Period 01.04.2020 to 30.06.2020 is 31.07.2020.

6.      Extended Due date for filing the TDS Return for Period 01.01.2020 to 31.03.2020 is 31.07.2020.

GST

7.      Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 5 Cr in preceding Financial Year for the month of March, 2020 is 05.07.2020.

8.      Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 5 Cr in preceding Financial Year for the month of April, 2020 is 09.07.2020.

9.      Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 5 Cr in preceding Financial Year for the month of May, 2020 is 12.07.2020.

10.  Extended due date for filing Monthly GSTR-1 for the month of March, 2020 is 10.07.2020.

11.  Extended due date for filing Monthly GSTR-1 for the month of April, 2020 is 24.07.2020.

12.  Extended due date for filing Monthly GSTR-1 for the month of May, 2020 is 28.07.2020.

13.  Extended due date for filing Quarterly GSTR-1 for the Quarter 01.01.2020 to 31.03.2020 is 17.07.2020.

14.  Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 5 Cr in preceding Financial Year for the month of June, 2020 is 20.07.2020.

ESI / PF

15.  15.07.2020 is due date for payment of Provident Fund Contribution for the month of June 2020. (Lower PF Rate of 10% to be applicable for both employer (except central Government) & employees.

16.  15.07.2020 is extended due date for payment of ESI Contribution for the month of June 2020.

17.  UDIN: - As per new guidelines issued by ICAI effective from
01.07.2019 every statutory auditor shall upload particulars of audit
report on UDIN portal of ICAI. It cannot be generated after 15 days of
the date of balance sheet. The Balance Sheet date cannot go beyond
05.09.2020.

So it is advisable to update your books of accounts for the Financial
Year 2019-20 and get them audited as early as possible for timely
Compliances and to avoid last minute rush.

Thanking you,

Yours Faithfully,

Kila & Co.

# data[].attributes.headline
Regarding Statutory Obligations for the Month of January

# data[].attributes.subject
Regarding Statutory Obligations for the Month of January

# data[].attributes.body
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

4.      TDS for the Month of December-2020 to be deposited on or before
07-01-2021.

5.      Due date for filing the TCS Return for Period 01.10.2020 to 31.12.2020 is 15.01.2021.

6.      Due date for filing the TDS Return for Period 01.10.2020 to 31.12.2020 is 31.01.2021.

GST

7.      Due date for filing Monthly GSTR-1 for the month of December is 11.01.2021.

8.      Due date for filing Quarterly GSTR-1 for the Quarter 01.10.2020 to 31.12.2020 is 13.01.2021.

9.      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.

10.  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.

11.  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

12.  15.01.2021 is due date for payment of Provident Fund Contribution for the month of December 2020.

13.  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.

# data[].attributes.headline
ROC Statutory Obligations for the Month of June

# data[].attributes.subject
ROC Statutory Obligations for the Month of June

# data[].attributes.body
This is to remind that the following ROC Statutory Compliance have to be complied by our companies to the extent as applicable:

1. FORM DPT-3

Every Company has to file

-- E-form DPT-3 (Annual Return by 30.06.2020) for the outstanding monies/receipts/loans as on 31.03.2020 With ROC containing following Information:

√ Every Outstanding Loan (Whether Secured or Unsecured) in Company as on 31st March, 2020.

√ Every Outstanding receipt of money, in Company as on 31st march, 2020.

MEANING OF OUTSTANDING RECEIPT OF MONEY OR LOAN:

 Loan from Bank/ Financial Institutions

 Any amount received from government

 Any amount received from foreign Governments; or Foreign or international banks/ Financials Institution/ Foreign body corporate/Collaborator/Foreign citizen/Foreign export credit agencies

 Any amount received against issue of commercial paper

 Inter corporate loan/investments

 share application money or advance towards allotment of securities pending allotment,

 Any amount received from a person Director/ Director’s relative

 Any amount raised by the issue of bonds or debentures

 Any amount received from an employee of the company

 Any amount received as an advance for supply of goods or provision of services/As advance accounted in connection with consideration for immovable property/As security deposit /advance received under long term projects for supply of capital goods, etc.

 Such other outstanding receipt of money or loan which have not been considered as deposits as per Companies Act

 Any other outstanding money received from any party.

2. Form MSME-1:

Half Yearly Return for MSME creditors details from 1 st October, 2019 to 31 st March, 2020: Every Company needs to provide the Details of outstanding payments to MSME (Micro and Small Enterprises) Creditors from 01.10.2019 to 31.03.2020.

Thanking You

# data[].attributes.body
Circular

Dear Sir,

Sub: Regarding Statutory Obligations for the Month of June

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

TDS
1. TDS for the Month of May-2020 to be deposited on or before
07-06-2020.
2. Extended due date for filing the TDS Return for Period 01.01.2020 to 31.03.2020 is 30.06.2020.
GST
3. Extended due date for filing Monthly GSTR-1 for the month of March, April and May, 2020 is 30.06.2020.
4. Extended due date for filing Quarterly GSTR-1 for the Quarter 01.01.2020 to 31.03.2020 is 30.06.2020.
5. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 5 Cr in preceding Financial Year for the month of February, March and April, 2020 is 24.06.2020.
6. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 5 Cr in preceding Financial Year for the month of May, 2020 is 27.06.2020.
7. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 1.5 Cr but less than 5 Cr in preceding Financial Year for the month of February, March, 2020 is 29.06.2020.
8. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of more than Rs 1.5 Cr but less than 5 Cr in preceding Financial Year for the month of April, 2020 is 30.06.2020.
9. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 1.5 Cr in preceding Financial Year for the month of February, 2020 is 30.06.2020.
10. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 1.5 Cr in preceding Financial Year for the month of March, 2020 is 03.07.2020.
11. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 1.5 Cr in preceding Financial Year for the month of April, 2020 is 06.07.2020.
12. Extended due date for filing GSTR-3B for taxpayers having an aggregate turnover of less than Rs 1.5 Cr in preceding Financial Year for the month of May, 2020 is 12.07.2020.

ESI / PF

13. 15.06.2020 is extended due date for payment of Provident Fund Contribution for the month of May 2020. (Lower PF Rate of 10% to be applicable for both employer (except central Government) & employees.
14. 15.06.2020 is extended due date for payment of ESI Contribution for the month of  May 2020.

Income Tax

15. The First Installment of ADVANCE INCOME TAX @15% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2020-21 is to be deposited on or before 15th June,2020, if the estimated tax liability is Rs. 10,000/- or more.
16. Extended last date to file Belated Income Tax Return For assesse who has not filled their return or audit for FY 2018-19 is 30.06.2020.
17. Extended date for making various investment/payment for claiming deduction under Section 80C (LIC, PPF, NSC etc.), 80D (Medi-claim), 80G (Donations), etc.is 30.06.2020 for Financial Year 2019-2020.
18. Extended Due date to file SFT (Statement of Financial Transaction) in Form 61A by Every Company/Assesssee liable for tax audit is 30-06-2020 for the Financial Year 2019-20.

Thanking you,
Yours Faithfully,

Kila & Co.