Compliance Calendar for June 2019

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Form GSTR-7 for the month of May, 2019.	GSTR-7	10-06-2019
2.	The due date for furnishing statement by e-commerce companies for the Month of May 2019.	GSTR-8	10-06-2019
3.	Due dates of GSTR-1 of April, 2019 for the specified 14 districts in Odisha extended to June 10.	GSTR -1	10-06-2019
4.	Return of outward supplies of taxable goods and/or services for the month of May 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-06-2019
5.	Return for Input Service Distributor	GSTR – 6	13-06-2019
6.	Simple GSTR return for the month of May, 2019	GSTR 3B	20-06-2019
7.	Due dates of GSTR-3B of April, 2019 for the specified 14 districts in Odisha extended to June 20.	GSTR 3B	20-06-2019
8.	Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-06-2019
9.	GST Annual Return	GSTR – 9 GSTR 9A	30-06-2019
10.	Statement of reconciliation between the Annual returns in GSTR-9 filed for an FY, first being 2017-18 and the figures as per Audited Annual Financial statements of the taxpayer.	GSTR – 9C	30-06-2019
Compliances Calendar for ESI and PF Payments
1.	PF Payment for May 2019	ECR	15-06-2019
2.	ESIC Payment for May 2019	ESI Challan	15-06-2019
Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted/collected for the month of May, 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)		07-06-2019
2.	​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2019.		14-06-2019
3.	​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2019.		14-06-2019
4.	Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of May, 2019 has been paid without the production of a challan.	Form 24G	15-06-2019
5.	Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2019. The due date for issuing quarterly TDS certificates has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F.No. 275/38/2017-It(b), dated 24-5-2019.		15-06-2019
6.	First instalment of advance tax for the assessment year 2020-21.		15-06-2019
7.	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2018-19. The due date for issuing certificate of tax deducted at source in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F.No. 275/38/2017-It(b), dated 24-5-2019. The due date for issuing certificate of tax deducted at source in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 10, 2019 vide order F.No. 275/38/2017-It(b), dated 04-06-2019.		15-06-2019
8.	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 May, 2019​.	Form no. 3BB	15-06-2019
9.	​Due date for e-filing of a statement by an eligible investment fund under section 9A in respect of its activities in financial year 2018-19.​	Form No. 3CEK	29-06-2019
10.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2019.		30-06-2019
11.	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2019.		30-06-2019
12.	Return in respect of securities transaction tax for the financial year 2018-19.		30-06-2019
13.	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2019.		30-06-2019
14.	Statement to be furnished by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2018-19.	Form No. 64C	30-06-2019
15.	Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2019.		30-06-2019
16.	Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2018-19. This statement is required to be furnished to the unit holders in form No. 64B..		30-06-2019
17.	Quarterly statement of TDS deposited for the quarter ending March 31, 2019 has been extended from May 30, 2019 to June 30, 2019 for the deductors of the State of Odhisha. (Order F.No. 275/38/2017-It(b), dated 24-5-2019) Quarterly statement in Form 24Q of TDS deposited for the quarter ending March 31, 2019 has been extended from May 31, 2019 to June 30, 2019 vide order F.No. 275/38/2017-It(b), dated 04-06-2019.		30-06-2019
Compliances Calendar for LODR/SEBI
NIL
Compliance Calendar for Companies Act, 2013
1.	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 (e-form available for filing)	15-06-2019
2.	Every company to which the Companies (Acceptance of Deposits) Rules, 2014 rules apply, shall on or before the 30th day of June, of every year, file with the ROC, a return in Form DPT-3 along with the fee and furnish the information contained therein as on the 31st day of March of that year duly audited by the Auditor of the company. Further, every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of Rule 2(1)(c) from 01st April, 2014 to 31st March, 2019, as specified in Form DPT-3 within 90 days from the date of 31st March, 2019 along with fee.	e-Form DPT-3 (e-form available for filing as on date)	30-06-2019 29-06-2019
3.	Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2018-19)
	Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report. (Not applicable for a Private Company and Specified IFSC Public Company)	Form MGT 14
	Conducting the Annual General Meeting (AGM) of a Company.	-	30-09-2019
	Filing of Form for Appointment/Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM.	Form ADT-1
	Filing of Financial Statements with the Registrar of Companies within 30 days of AGM.	Form AOC-4 /AOC 4 - XBRL
	Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company)	Form MGT-15
	Filing of Annual Return with the Registrar of Companies within 60 days of AGM.	Form MGT-7
4.	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
5.	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
6.	Application for KYC of all Directors for the year ending 31.03.2019.	e-form DIR 3 KYC	30 days from the date of deployment of e-form in the MCA portal
7.	Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019) (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)	Within 60 days from the conclusion of Half year