Each e-commerce business or company that is involved in TDS/TCS deduction must file quarterly TDS/TCS returns on the official tax portal of India.
Tax Deducted at Source (TDS) is a tax that is deducted directly from the income. It is usually deducted by the employer from the salaries of their employees and then paid to the government. The TCS return filing is done by the source company.
Tax Collected at Source (TCS) is the tax collected by e-commerce companies from the suppliers or dealers who sell goods/services through the portal. It is collected from the earnings of the suppliers and paid to the government. The TCS return is to be filed by the e-commerce company.
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Here, you can find more information about TCS and TDS returns as well as the information about TDS return due date and TCS return filing due dates for the 2019-20 Financial Year.
Contents
TDS Return Filing Due Dates for FY 2019-20
| Quarter | Period | Last Date of Filing |
| 1st Quarter | 1st April to 30th June | 31st July 2019 |
| 2nd Quarter | 1st July to 30th September | 31st Oct 2019 |
| 3rd Quarter | 1st October to 31st December | 31st Jan 2020 |
| 4th Quarter | 1st January to 31st March | 31st May 2020 |
TCS Return Filing Due Dates for FY 2019-20
| Quarter | Period | Last Date of Filing |
| 1st Quarter | 1st April to 30th June | 15th July 2019 |
| 2nd Quarter | 1st July to 30th September | 15th Oct 2019 |
| 3rd Quarter | 1st October to 31st December | 15th Jan 2020 |
| 4th Quarter | 1st January to 31st March | 15th May 2020 |
Note: The TDS/TCS certificate can be generated within 15 days of uploading the quarterly return.
TDS & TCS Due Dates for Payment Deposit
- The due date for TCS deposit – 7th of the next month
- The due date for TDS deposit is as follows:
- For Government organisations deducting TDS – 7th of next month if paid through challan, or same day (on which TDS is deducted) if paid through book entry.
- For non-government organisations deducting TDS – 7th of next month
Due Date of 15G/15H Form
The 15G and 15H are special forms that can be filed quarterly by persons who want to limit the amount of TDS deduction from their incomes based on certain conditions. The due dates for the filing of these forms have been specified below.
| S.No. | Scenarios | Orignal Due Date | Extended Due Date |
| 1 | For 15G/H Received from 1/04/2019 to 30/06/2019 | 15th July 2019 | – |
| 2 | For 15G/H Received from 01/07/2019 to 30/09/2019 | 15th Oct 2019 | – |
| 3 | For 15G/H Received from 01/10/2019 to 30/12/2019 | 15th Jan 2020 | – |
| 4 | For 15G/H Received from 01/01/2020 to 31/03/2020 | 15th May 2020 | – |
Due date for TDS deposit on Purchase of Property
If you are purchasing an immovable properly and deducting tax (TDS) during the transaction, the last date for depositing that TDS to the government is the 30th of the next month. For example, if you purchased the property in the month of August, you need to deposit the TDS by 30th of September.
