Compliance Calendar for April, 2019

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Form GSTR-7 for the month of March 2019.	GSTR-7	12-04-2019
2.	The due date for furnishing statement by e-commerce companies for the month of March 2019.	GSTR-8	10-04-2019
3.	Return of outward supplies of taxable goods and/or services for the Month of March 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	13-04-2019
4.	Return for Input Service Distributor	GSTR – 6	13-04-2019
5.	Quarterly return for taxpayers opting for Composition Scheme.	GSTR-4	18-04-2019
6.	Simple GSTR return for the month of March 2019	GSTR 3B	20-04-2019
7.	Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-04-2019
8.	Return of outward supplies of taxable goods and/or services for the Quarter Jan - Mar 2019 (for Assesses having turnover less than 1.5 Cr.) Quarterly Return.	GSTR -1	30-04-2019
9.	Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.	TRAN-2	30-04-2019
Compliances Calendar for ESI and PF Payments
1.	PF Payment for March 2019	ECR	15-04-2019
2.	ESIC Payment for March 2019	ESI Challan	15-04-2019
Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted by an office of the government for the month of March, 2019.		07-04-2019
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2019 (TDS on Immovable   property)		14-04-2019
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2019 (TDS on Certain Rent payment)		14-04-2019
4.	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for the quarter ending March, 2019.	Form No. 15CC	15-04-2019
5.	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 March, 2019.	Form no. 3BB	15-04-2019
6.	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2019 has been paid without the production of a challan.		30-04-2019
7.	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March, 2019.		30-04-2019
8.	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2019		30-04-2019
9.	Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2019.		30-04-2019
10.	Due date for e-filing of a declaration containing particulars of Form No. 60 received during the period October 1, 2018 to March 31, 2019.	Form No. 61	30-04-2019
11.	Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2019.		30-04-2019
12.	Due date for deposit of TDS for the period January 2019 to March 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.		30-04-2019
Compliances Calendar for LODR/SEBI
1.	Corporate Governance Report under Regulation 27(2)		15-04-2019
2.	Shareholding Pattern under Regulation 31		21-04-2019
3.	Statement of Investor Complaints under Regulation 13(3)		21-04-2019
4.	Reconciliation of share capital audit Report (SEBI- DP Reg.)		30-04-2019
5.	Certificate from Practicing Company Secretary under regulation 40 (9)		30-04-2019
6.	Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3)		30-04-2019
7.	Fees and other charges to be paid to the recognized stock exchange(s) - Regulation 14		30-04-2019
8.	The top 500 listed entities based on market capitalization (calculated as on March 31 of every financial year) shall formulate a dividend distribution policy which shall be disclosed in their annual reports and on their websites. (Regulation 43 A)		-
9.	In case of top 500 listed entities based on market capitalization (calculated as on March 31 of every financial year), Business responsibility report is required to include in Annual Report is compulsory as per prescribed Format. However in case of other than top 500 listed companies based on market capitalization and listed entities which have listed their specified securities on SME Exchange, may include these Business responsibility reports on a voluntary basis.		-
10.	SEBI (LODR) Amendment Regulations, 2018 (This is not an exhaustive list)
11.	top 500 listed entities to have at least one woman Independent director		01-04-2019
12.	Top 1000 listed entities to have at least 6 directors on Board		01-04-2019
13.	quorum of every meeting of the board of directors of the top 1000 listed entities with effect from April 1, 2019, to be one-third of its total strength or three directors, whichever is higher, including at least one independent director.		01-04-2019
14.	A person shall not be a director in more than eight listed entities with effect from April 1, 2019		01-04-2019
15.	Requirement of special resolution for appointing/ continuing the directorship of any person as a non-executive director who has attained the age of seventy five years.		01-04-2019
16.	Requirement of having a non-executive Chairman who shall not be related to the MD/ CEO of the listed entity. Applicable to top 500 listed entities on the basis of market Capitalisation.		01-04-2019
17.	Performance evaluation of independent directors by entire Board		01-04-2019
18.	Recommendation by the Board to the shareholders for each item of special business.		01-04-2019
19.	Revised quorum requirement for every meeting of NRC being one-third of its total strength or two members, whichever is greater, including at least one independent director in attendance. NRC to meet atleast once a year		01-04-2019
20.	Stakeholders Relationship Committee (SRC) to specifically look into the various aspects of interest of shareholders, debenture holders and other security holders.		01-04-2019
21.	SRC’s composition to comprise of at least three directors, with at least one being an independent director. SRC to meet once in a year		01-04-2019
22.	Risk Management Committee (RMC) to meet once in a year. RMC to be formed by top 500 listed entities		01-04-2019
23.	In case of voting for Material RPTs, related parties need not abstain from voting and can cast vote against/ not in favor of the transaction.		01-04-2019
24.	At least one independent director on the board of directors of the listed entity shall be a director on the board of directors of an unlisted material subsidiary, whether incorporated in India or not		01-04-2019
25.	Declaration by ID at the first meeting as director/ first meeting of FY and whenever there is a change that he meets criteria of independence and taking on record of the same by Board after undertaking due assessment of the veracity		01-04-2019
26.	The top 100 listed entities by market capitalization shall hold their annual general meetings within a period of five months from the date of closing of the financial year and shall provide one-way live webcast of the proceedings of the AGM.		01-04-2019
SEBI (SAST) Regulations, 2011
1.	Disclosures required under Regulation 30(1) and Regulation 30(2) shall be made to; a.      every stock exchange where the shares of the target company are listed; and b.     the target company at its registered office. Reg 30(1) - Every person together with PAC, holds shares / voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their shareholding & voting rights as of the 31st March, in such target company. Reg 30 (2) - The promoter of every target company shall together with PAC with him, disclose their aggregate shareholding & voting rights as of the 31st March, in such target company.		Within 7 working days from the end of 31st March, 2019
Compliance Calendar for Companies Act, 2013
1.	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.	MSME Form I (form not yet deployed by the MCA as on date)	30 days from the date of deployment of e-form in the MCA portal
2.	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.	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
3.	Initial 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 (form not yet deployed by the MCA as on date)	22-04-2019
4.	Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification).	Active Form INC -22 A (form available for filing as on date)	25-04-2019
5.	Application for KYC of Directors for the year ending 31.03.2019.	e-form DIR 3 KYC	30-04-2019
6.	Every individual, who is an SBO in a Reporting Co. shall file Form BEN 1 within ninety days from the commencement of the SBO Rules (i.e . 8th February 2019)	Form BEN 1	08-05-2019
7.	The Reporting Co. shall issue Notice to members (other than individuals) holding not less than 10% of its shares or voting rights or right to receive dividend, seeking information about SBO.	Form BEN 4	Not specified but maximum time limit of 90 days for individual to furnish Form BEN 1
8.	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 (form not yet deployed by the MCA as on date)	30 days from the date of receipt of form BEN-1.