|
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 August 2019.
|
GSTR-8
|
10-09-2019
|
|||||||||
|
2.
|
Return of outward supplies of taxable goods
and/or services for the Month of August 2019 (for Assesses having
turnover exceeding 1.5 Cr.) Monthly Return.
|
GSTR -1
|
11-09-2019
|
|||||||||
|
3.
|
Return for Input Service Distributor.
|
GSTR – 6
|
13-09-2019
|
|||||||||
|
4.
|
Summary of outward taxable supplies and tax
payable by Non-Resident taxable person & OIDAR.
|
GSTR-5 &
GSTR – 5A
|
20-09-2019
|
|||||||||
|
5.
|
Simple GSTR return for the month of August,
2019.
|
GSTR 3B
|
20-09-2019
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|||||||||
|
6.
|
Due date for filing monthly return GSTR-3B
for the month of July, 2019 for Registered persons whose
principal place of business is in the specified districts of Bihar, Gujarat,
Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand.
|
GSTR 3B
|
20-09-2019
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|||||||||
|
7.
|
Due date for filing monthly return GSTR-3B
for the month of July, 2019 for Registered persons whose
principal place of business is in the State of Jammu and Kashmir.
|
GSTR 3B
|
20-09-2019
|
|||||||||
|
8.
|
GST Annual Return for the year 2017-18
|
GSTR-9
|
30-11-2019
|
|||||||||
|
9.
|
GST Annual Return (Composition Scheme) for
the year 2017-2018
|
GSTR-9A
|
30-11-2019
|
|||||||||
|
10.
|
GST Annual Return for the year 2017-18 (for
Assesses having turnover exceeding 2 Cr.)
|
GSTR-9C
|
30-11-2019
|
|||||||||
|
11.
|
Filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax
under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive
supplier of services)
|
CMP-02
|
30-09-2019
|
|||||||||
|
Compliances Calendar for ESI and PF Payments
|
||||||||||||
|
1.
|
PF Payment for August 2019
|
ECR
|
15-09-2019
|
|||||||||
|
2.
|
ESIC Payment for August 2019
|
ESI Challan
|
15-09-2019
|
|||||||||
|
Compliances Calendar for Income Tax Act
|
||||||||||||
|
1.
|
Due date for deposit of Tax deducted/collected for the month of August,
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.
|
|
07-09-2019
|
|||||||||
|
2.
|
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of July, 2019.
|
|
14-09-2019
|
|||||||||
|
3.
|
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of July, 2019.
|
|
14-09-2019
|
|||||||||
|
4.
|
Due date for furnishing of Form by an office of the Government where
TDS/TCS for the month of August, 2019 has been paid without the production of
a challan.
|
Form 24G
|
15-09-2019
|
|||||||||
|
5.
|
Due date for furnishing statement in Form by a stock exchange in
respect of transactions in which client codes been modified after registering
in the system for the month of August, 2019.
|
Form No. 3BB
|
15-09-2019
|
|||||||||
|
6.
|
Second instalment of advance tax for the assessment year 2020-21
|
|
15-09-2019
|
|||||||||
|
7.
|
Audit report under section 44AB for the assessment year 2019-20 in the
case of a corporate-assessee or non-corporate assessee (who is required to
submit his/its return of income on September 30, 2019).
|
|
30-09-2019
|
|||||||||
|
8.
|
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of August, 2019
|
|
30-09-2019
|
|||||||||
|
9.
|
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IB in the month of August, 2019
|
|
30-09-2019
|
|||||||||
|
10.
|
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 September 30,
2019)
|
|
30-09-2019
|
|||||||||
|
11.
|
Annual return of income for the assessment year 2019-20 if the assessee
(not having any international or specified domestic transaction) is (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).
|
|
30-09-2019
|
|||||||||
|
12.
|
Application in Form 9A 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
September 30, 2019)
|
|
30-09-2019
|
|||||||||
|
13.
|
Statement in Form no. 10 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 September 30, 2019)
|
|
30-09-2019
|
|||||||||
|
14.
|
Submit copy of audit of accounts to the Secretary, Department of
Scientific and Industrial Research in case company is eligible for weighted
deduction under section 35(2AB) [if company does not have any
international/specified domestic transaction]
|
|
30-09-2019
|
|||||||||
|
15.
|
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 due date of submission of
return of income is September 30, 2019).
|
|
30-09-2019
|
|||||||||
|
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
|
-
|
|||||||||
|
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
|
30-09-2019
|
|||||||||
|
3.
|
Application for KYC by way
of MCA’s Web Based Verification Service and filing of DIR-3 KYC E-form for
all Directors for the year ending 31.03.2019.
Note: e-Form DIR-3
KYC is to be filed by an individual who holds DIN and is filing his KYC
details for the first time or by the DIN holder who has already filed his KYC
once in eform DIR-3 KYC but wants to update his details. & Web service
DIR-3-KYC-WEB is to be used by the DIN holder who has submitted DIR-3 KYC
eform in the previous financial year and no update is required in his
details.
|
e-form
DIR 3 KYC & MCA’s Web Based Verification Service
|
30-09-2019
|
|||||||||
|
4.
|
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
|
|||||||||
|
5.
|
Due date for filing
of Form NDH-4 by the Nidhi incorporated under the Act on or after 1st July,
2019: Within 60 days after
the expiry of 1 year from the date of its incorporation or the period up to
which extension of time has been granted by the Regional Director.
|
-
|
-
|
|||||||||
|
6.
|
Due date for filing
of Form NDH-4 by every existing Nidhi company incorporated before 1st July,
2019: Within a period of 1
year from its date of incorporation OR within a period of 6 months from the
date of commencement of Nidhi rules 2019, whichever is later.
|
|
|
|||||||||
|
7.
|
Due date for filing
of Form NDH-4 by Companies declared as Nidhi under previous Company Law: Within a period of 6
months from the date of commencement of Nidhi (Amendment) Rules, 2019.
|
|
|
|||||||||
|
8.
|
For the charges created or
modified on or after the 2nd November, 2018 following additional fees or
advalorem fees as the case may be, shall be payable with effect from 1st
August, 2019.
|
|
|
|||||||||
|
9.
|
All 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 the provisions of section 9 of the Micro, Small and Medium Enterprises
Development Act, 2006 (27 of 2006), shall submit a return to the ROC in
the interval of half yearly return.
|
MSME
Form I
|
31-10-2019
|
|||||||||
Tuesday, 3 September 2019
Compliance Calendar for the Month of September 2019
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