Statutory and Tax Compliance Calendar for August, 2019

Article compiles due dates for GSTR-1 Return, GSTR-3B , GSTR TRAN-02, TDS Payment, Issue of TDS Certificate for tax deducted U/s. 194-IA /194-IB , Furnishing of Form 24G by an office of the Government, Issue of Quarterly TDS Certificate, Advance Tax, Form 3CEK, Furnishing of challan-cum-statement in respect of tax deducted U/s. 194-IA and 194-IB, Return in respect of securities transaction tax, Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit, Form 64 C, Form No. 64B, Report by an approved institution/public sector company under Section 35AC(4)/(5) and Payment of ESI/PF/PT.

Statutory and Tax Compliance Calendar for August, 2019

S. No.	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Return to be filed by every E-commerce operator who is required to deduct Tax Collected at Source (TCS).	GSTR-8	10-08-2019
2.	Return of outward supplies (i.e sales) only for assesses having turnover exceeding 1.5 Cr or who have opted to file monthly return.	GSTR-1	11-08-2019
3.	Return to be filed by Input Service Distributor	GSTR-6	13-08-2019
4.	Return to be filed by every registered person under GST for the month of July, 2019 details pertaining to Inward and Outward Supplies.	GSTR-3B	20-08-2019
5.	Return to be filed by Non-Resident Foreign taxpayer registered under GST.	GSTR-5	20-08-2019
6.	Return to be filed by Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider	GSTR-5A	20-08-2019
7.	Return to be filed by every person who is required to deduct Tax at Source (TDS)	GSTR-7	31-08-2019
8.	Annual Return (2017-18) under GST for Regular taxpayers	GSTR-9	31-08-2019
9.	Annual Return (2017-18) under GST for Composition scheme	GSTR-9A	31-08-2019
10.	Quarterly Return of Statement for payment of self-assessed tax by Composition Taxpayers (i.e from April, 2019 to June, 2019)	GST CMP-08	31-08-2019
11.	Quarterly Return of outward supplies (i.e sales) for assesses having turnover not exceeding 1.5 Cr.(i.e for July, August, September)	GSTR-1	31-10-2019
Compliances Calendar for ESI and PF & PT Payments
1.	PF Payment for July, 2019	ECR	15-08-2019
2.	ESIC Payment for July, 2019	ESI Challan	15-08-2019
3.	Professional Tax Payment for July, 2019	PT	10-08-2019
Compliances Calendar for Income Tax Act
1.	Due date for deposit of Tax deducted/ collected for the month of July, 2019.		07-08-2019
2.	Quarterly TCS certificate (w.r.t tax deducted for payments other than salary) for the quarter ending June 30, 2019.		15-08-2019
3.	Due date for filing Income Tax Return (ITR) for the assessment year 2019-20 for all assessee other than:· Corporate-Assessee or· Non-corporate Assessee (whose books of account are required to be audited) or· Working Partner of a firm (whose accounts are required to be audited)or· An Assessee who is required to furnish a report under section 92E.		31-08-2019

Author: Rupesh Jain is an Associate at M&K Associates and can be reached at mail@mnklaws.com

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(Republished with Amendments)

Tags: Due Date

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