Compliance Calendar for the Month of January 2020

Wishing you a year fully loaded with happiness. Wishing every day of the new year to be filled with success, happiness and prosperity for you, Happy New Year.

S.No	Particulars of Compliance	Forms/returns	Due Date
	Compliances Calendar for GST
1.	Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of December,2019.	GSTR-7	10-01-2020
2.	The due date for furnishing statement by e-commerce companies for the Month of December 2019.	GSTR-8	10-01-2020
3.	Return of outward supplies of taxable goods and/or services for the Month of December 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-01-2020
4.	Return for Input Service Distributor.	GSTR – 6	13-01-2020
5.	Due date for filing CMP 08 by Composition Dealer for the quarterly return ending December, 2019.	CMP-08	18-01-2020
6.	Quarterly Return by Composition dealers	GSTR -4	18-01-2020
7.	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.	GSTR-5 & GSTR – 5A	20-01-2020
8.	Summary Return of Outward and Inward Supplies along with payment of Tax	GSTR -3B	20-01-2020
9.	Return for details of goods and services purchased in India	GSTR -11	28-01-2020
10.	Return of outward supplies of taxable goods and/or services for the Month of October-December 2019 (for Assesses having turnover not exceeding 1.5 Cr.) Quarterly Return.	GSTR-1	31-01-2020
11.	GST Annual Return and Reconciliation Statement for FY 2017-18.	GSTR-9 / 9A and GSTR-9C	31-01-2020
12.	Salient features of new GST returns & Form GST ANX-1 & GST ANX-2: The documents containing the features of all types of new returns may be obtained from “Download” of the portal: gst.gov.in. The new return system is proposed to be put into place from April 2020. The prototype system of new GST return will be for taxpayers and other stakeholder to familiarize themselves with the ANX-1, ANX-2 and the matching tool. The implementation plan of new returns based on ANX 1 and ANX-2 will be announced shortly.		The new return system is proposed to be put into place from April 2020
	Compliances Calendar for ESI and PF Payments
1.	PF Payment for December 2019	ECR	15-01-2020
2.	ESIC Payment for December 2019	ESI Challan	15-01-2020
	Compliances Calendar for Income Tax Act
1.	Due date for deposit of tax deducted/collected for the month of December, 2019. (TDS & TCS). 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.		07-01-2020
2.	Due date for deposit of TDS for the period October 2019 to December 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.		07-01-2020
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2019. (TDS on Immovable   property)		14-01-2020
4.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2019 (TDS on Certain Rent payment)		14-01-2020
5.	Due date for furnishing of Form by an office of the Government where TCS for the month of December, 2019 has been paid without the production of a challan.	Form 24G	15-01-2020
6.	Quarterly statement of TCS deposited for the quarter ending December 31, 2019	Form no. 15CC	15-10-2020
7.	​Quarterly statement of TCS deposited for the quarter ending December 31, 2019		15-01-2020
8.	Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2019	Form No. 15G/15H	15-01-2020
9.	​Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2019		30-01-2020
10.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2019 (TDS on Immovable   property)		30-01-2020
11.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2019 (TDS on Certain Rent payment).		30-01-2020
12.	Quarterly statement of TDS deposited for the quarter ending December 31, 2019.		31-01-2020
13.	Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2019.		31-01-2020
14.	​Intimation under section 286(1), by a resident constituent entity of an international group whose parent is non-resident.	Form No. 3CEAC	31-01-2020
	Compliances Calendar for LODR/SEBI
1.	Corporate Governance Report under Regulation 27(2)	-	15-01-2020
2.	Shareholding Pattern under Regulation 31(b)	-	21-01-2020
3.	Statement of Grievance Redressal Mechanism Regulation 13(3)	-	21-01-2020
4.	Reconciliation of share capital audit Report (SEBI- DP Reg.)	-	30-01-2020
	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 FEMA
1.	Reporting of actual transactions of External Commercial Borrowings (ECB) through AD Bank	ECB – 2	07-01-2020
	Compliance Calendar for Companies Act, 2013
1.	Filing of Cost Audit Report for the year ended 31.03.2019.	Form CRA - 4	29-02-2020
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	31-03-2020
3.	Reconciliation of Share Capital Audit Report (Half-yearly). (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)	60 days from the date of deployment of e-form in the MCA Portal.
4.	MCA has notified the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019, and the Companies (Accounts) Amendment Rules, 2019. (The notifications shall come into force with effective from December 01, 2019) If a person is already appointed as Independent Director (ID) in a Company, on 01.12.2019 (the commencement of these rules) shall within period of three month from such commencement i.e. 29th February, 2020 apply online to the institute for inclusion of his name in the data bank. After inclusion of the name in data bank shall pass an online proficiency self-assessment test conducted by the institute within a period of one year from the date of inclusion of his name in the data bank, (i.e. 1 year from 29th February, 2020 or any other date of inclusion of name in data bank). Failing which, his name shall stand removed from the databank of the institute. Individuals who have served for a period of 10 years as on date of inclusion of his name in databank as director or Key Managerial Personnel (KMP) in listed public company or unlisted public company having paid up capital of Rs. 10 crore or more shall not be required to pass online proficiency self-assessment test. The Databank, which was launched by the Ministry of Corporate Affairs, can be accessed at www.mca.gov.in or www.independentdirectorsdatabank.in		Rules are effective from December 01, 2019 & Registration on Independent Directors’ Databank commenced from 2nd December, 2019 onwards.