In the recent past there has been lot of deferment in the compliance dates under Income tax and well as GST law due to the COVID-19 pandemic. The month of August,2020 is specially very important in regard to GST, considering that many compliance’s of GST law including filing of GST Returns GSTR 4 to GSTR 8 for COVID-19 period were extended till 31st August,2020.
For ready reference of our readers the Income Tax and GST compliance calendar for the month of August,2020 is tabulated below:
| Description of Form | Period | Compliance Date |
| GST | ||
| GSTR – 1 (Quarterly) Waiver due date without late fee | April to June,2020 | 3rd August,2020 |
| GSTR – 1 (Monthly) Waiver due date without late fee | June, 2020 | 5th August,2020 |
| GSTR – 1 (Monthly) | July,2020 | 11th August,2020 |
| GSTR – 3B (Turnover more than 5 crores) | July, 2020 | 20th August,2020 |
| GSTR – 3B (Turnover up to 5 crores) | July, 2020 | 22nd / 24th August,2020 (Late fee and intt will be waived, if return is filed by 27th / 29th September,2020) |
| GSTR – 4 (Return for composition suppliers) | FY 2019-20 | 31st August,2020 |
| GSTR – 5 (return for Non Resident taxable person) | March to July, 2020 | 31st August,2020 |
| GSTR – 5A (Return of OIDAR Services) | March to July, 2020 | 31st August,2020 |
| GSTR – 6 (Return for Input Service Distributor) | March to July, 2020 | 31st August,2020 |
| GSTR – 7 (TDS Return) | March to July, 2020 | 31st August,2020 |
| GSTR – 8 (TCS Return) | March to July, 2020 | 31st August,2020 |
| Letter of Undertaking (LUT) for zero rated supplies without payment of GST. | F.Y 2020-21 | 31st August,2020 |
| INCOME TAX | ||
| TDS/ TCS Return (Income Tax) | July, 2020 | 7th August,2020 |
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