Compliance Calendar for the Month of December 2019

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 November, 2019.	GSTR-7	10-12-2019
2.	The due date for furnishing statement by e-commerce companies for the Month of November, 2019.	GSTR-8	10-12-2019
3.	Annexure of outward supplies of taxable goods and/or services for the Month of November 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR 1	11-12-2019
4.	Return for Input Service Distributor.	GSTR – 6	13-12-2019
5.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-12-2019
6.	Simple GSTR return for the month of November, 2019	GSTR 3B	20-12-2019
7.	GST Annual Return for the year 2017-18.	GSTR-9	31-12-2019
8.	GST Annual Return (Composition Scheme) for the year 2017-2018.	GSTR-9A	31-12-2019
9.	GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.).	GSTR-9C	31-12-2019
10.	GST Annual Return for the year 2018-19.	GSTR-9	31-03-2020
11.	Salient features of new GST returns & Form GST ANX-1 & GST ANX-2: The documents containing the features of all types of new returns may be obtained from “Download” of the portal: gst.gov.in. The new return system is proposed to be put into place from April 2020. The prototype system of new GST return will be for taxpayers and other stakeholder to familiarize themselves with the ANX-1, ANX-2 and the matching tool. The implementation plan of new returns based on ANX 1 and ANX-2 will be announced shortly.		The new return system is proposed to be put into place from April 2020
	Compliances Calendar for ESI and PF Payments
1.	PF Payment for November 2019	ECR	15-12-2019
2.	ESIC Payment for November 2019	ESI Challan	15-12-2019
	Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted/collected for the month of November, 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.		07-12-2019
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2019​.		15-12-2019
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2019.		15-12-2019
4.	​​Third instalment of advance tax for the assessment year 2020-21.		15-12-2019
5.	​ ​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2019 has been paid without the production of a challan. ​​	Form 24G	15-12-2019
6.	​Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2019​.	Form 3BB	15-12-2019
7.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2019.	-	30-12-2019
8.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2019.	-	30-12-2019
9.	​Furnishing of report for a reporting accounting year (assuming reporting accounting year is January 1, 2018 to December 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 3CEAD	30-12-2019
10.	Deadline for PAN-Aadhaar linking		31-12-2019
	Compliances Calendar for LODR/SEBI
	NIL
	Compliances Calendar for RBI
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.	Due date for furnishing Annual Performance Reports (APR) of the overseas JV/WOS based on its audited financial statements with the RBI through AD Bank.	Form ODI	31-12-2019
	Compliance Calendar for Companies Act, 2013
1.	Filing of Annual Return with the Registrar of Companies within 60 days of AGM.	Form MGT-7	31-12-2019
2.	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	31-12-2019
3.	Filing of Cost Audit Report for the year ended 31.03.2019.	Form CRA - 4	31-12-2019
4.	Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5 (4A).	Form IEPF-1 A	31-12-2019
5.	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.
6.	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 Decmber 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 Decmber 01, 2019 & Registration on Independent Directors’ Databank commenced from 2nd December, 2019 onwards.