Compliance Calendar for the Month of July 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 Month of June 2019.	GSTR-8	10-07-2019
2.	Return of outward supplies of taxable goods and/or services for the Month of June 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-07-2019
3.	Return for Input Service Distributor	GSTR – 6	13-07-2019
4.	Summary of Self-assessed Liability by Composition Scheme dealer (Apr-Jun, 2019).	CMP-08	18-07-2019
5.	Simple GSTR return for the month of June, 2019	GSTR 3B	20-07-2019
6.	Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-07-2019
7.	For availing payment option (composition scheme for service providers) under Notification 2/2019-CT(R) dated 07.03.2019.	CMP-02	31-07-2019
8.	Return of outward supplies of taxable goods and/or services for the Quarterly ending June 2019 (for Assesses having turnover upto 1.5 Cr.) Quarterly Return.	GSTR -1	31-07-2019
Compliances Calendar for ESI and PF Payments
1.	PF Payment for June 2019	ECR	15-07-2019
2.	ESIC Payment for June 2019	ESI Challan	15-07-2019
Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted/collected for the month of June, 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.		07-07-2019
2.	Due date for deposit of TDS for the period April 2019 to June 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.		07-07-2019
3.	Due date for issuing quarterly TDS certificates 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.		10-07-2019
4.	Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of June, 2019 has been paid without the production of a challan​	Form 24G	15-07-2019
5.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2019.		15-07-2019
6.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2018​.		15-07-2019
7.	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June, 2019.	Form No. 15CC	15-07-2019
8.	​Quarterly statement of TCS deposited for the quarter ending 30 June, 2019.		15-07-2019
9.	​Upload the declarations received from recipients during the quarter ending June, 2019.	Form No. 15G/15H	15-07-2019
10.	Due date for f​urnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2019.	Form No. 3BB	15-07-2019
11.	Due date for issuing quarterly TDS certificates and TDS certificate 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.		15-07-2019
12.	​Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2019.		30-07-2019
13.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2019​.		30-07-2019
14.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2019.		30-07-2019
15.	​Quarterly statement of TDS deposited for the quarter ending June 30, 2019.		31-07-2019
16.	Annual return of income for the assessment year 2019-20 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.		31-07-2019
17.	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2019.		31-07-2019
18.	Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2019)​.		31-07-2019
19.	Application for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2019)​.	Form 9A	31-07-2019
20.	Statement to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on or before July 31, 2019).	Form No. 10	31-07-2019
21.	Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67. (If the assessee is required to submit return of income on or before July 31, 2019.)​.		31-07-2019
Compliances Calendar for LODR/SEBI
1.	Corporate Governance under Regulation 27(2)		15-07-2019
2.	Shareholding Pattern under Regulation 31		21-07-2019
3.	Statement of deviation or variation under Regulation 32(1)		21-07-2019
4.	Statement of Investor Complaints under Regulation 13(3)		21-07-2019
5.	Reconciliation of share capital audit Report (SEBI- DP Reg)	-	30-07-2019
Compliances Calendar for FEMA
1.	Filing of Annual statement of Assets and Liabilities for FY 2018-19 with the RBI by all the Indian companies which have received FDI (foreign direct investment) and/or made FDI abroad (i.e. overseas investment) in the previous year(s) including the current year i.e. who holds foreign Assets or Liabilities in their Balance Sheets.		15-07-2019
Compliance Calendar for Companies Act, 2013
1.	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
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 (form will be  deployed on 2nd July 2019 in the MCA Portal)	31-07-2019
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.	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.	Application for KYC by way of MCA’s Web Based Verification Service and filing of E-form for all Directors for the year ending 31.03.2019.	e-form DIR 3 KYC & MCA’s Web Based Verification Service	-
5.	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