Compliance Calendar for February, 2019

S.No	Particulars of Compliance	Forms/Returns	Due Date
Compliances Calendar for GST
1.	The due date for furnishing statement by e-commerce companies for the months of October to December 2018.	GSTR-8	07-02-2019
2.	Form GSTR-7 for the month of January 2019.	GSTR-7	10-02-2019
3.	The due date for furnishing statement by e-commerce companies for the month of January 2019.	GSTR-8	10-02-2019
4.	Return of outward supplies of taxable goods and/or services for the Month of January 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-02-2019
5.	GST Return for input service distributor for the month of January 2019.	GSTR 6	13-02-2019
6.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & 5A	20-02-2019
7.	Simple GSTR return for the month of January 2019.	GSTR 3B	20-02-2019
8.	Form GSTR-7 for the Months of October 2018 to December 2018.	GSTR-7	28-02-2019
Compliances Calendar for ESI and PF Payments
1.	PF Payment for January 2019	ECR	15-02-2019
2.	ESIC Payment for January 2019	ESI Challan	15-02-2019
Compliances Calendar for Income Tax Act
1.	Due date for deposit of tax deducted/collected for the month of January, 2019. (TDS & TCS)		07-02-2019
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA (Immovable Property other than Agricultural Land) in the month of December, 2018.		14-02-2019
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IB (for Rent) in the month of December, 2018.		14-02-2019
4.	Due date for furnishing of Form by an office of the Government where TCS for the month of January 2019 has been paid without the production of a challan.	Form 24G	15-02-2019
5.	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2018.		15-02-2019
Compliances Calendar for SEBI
1.	Submission of Financial Results alongwith Limited review report/Auditor’s report for the quarter ended December (Reg 33 (3) of LODR).		14-02-2019
2.	Members of the Promoters Group (As defined in the ICDR Regulations) shall make the initial disclosures regarding the securities held in the Listed company under Rule 7(1)(a) of the Insider Trading Regulations, 2015, amended vide the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2019 w.e.f. 21/01/2019.		20-02-2019 (Subject to Compliance of Reg. 7(1)(b))
Compliance Calendar for Companies Act, 2013
1.	As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.	eForm INC 20A	Within 180 days from the date of Incorporation of the Company
2.	All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019 within thirty days.	MSME Form I	21-02-2019
3.	Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. For more about NFRA Applicability click here ↆ http://compliancedose.blogspot.com/2018/12/understanding-applicability-of-nfra.html	Form NFRA-1 (form not yet deployed by the MCA as on date)	30 days from the date of deployment of e-form in the MCA portal
4.	Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. For more about SBO Rules click here ↆ http://compliancedose.blogspot.com/2018/07/analysis-of-disclosure-of-beneficial.html	Form BEN-2 (form not yet deployed by the MCA as on date)	30 days from the date of deployment of e-form in the MCA portal
5.	Onetime Return for disclosure of details of outstanding money or loan received by company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. Note: Every company (other than Government company) shall file a onetime return of outstanding receipt of money or loan from 01st April, 2014 till 22nd January, 2019, which are not considered as deposits, in Form DPT-3 within ninety days of 22nd January, 2019.	Form DPT-3	21-04-2019