Corporate Compliance Calendar For The Month of December, 2019 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act, 2017 (GST), Other Statutory Laws, Foreign Exchange Management Act, 1999 (FEMA), SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015, SEBI (Depositories and Participants) Regulations 2018), SEBI Takeover Regulations 2011, SEBI (Prohibition of Insider Trading) Regulations, 2015, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, SEBI (Buyback of Securities) Regulations, 2018, Companies Act, 2013 (MCA/ROC and LLP Compliance), Due dates of LLP Return Filing, Due dates of ROC Return Filings and Investor Education and Protection Fund.

1. Compliance requirement under Income Tax act for the Month of December 2019

Applicable Laws/Acts Due Dates Compliance Particulars Forms/ (Filing mode)
Income Tax Act, 1961 07.12.2019 Due date for deposit of Tax deducted/collected for the month of November, 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​​.

TDS & TCS
Income Tax Act, 1961 15.12.2019 ​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2019 has been paid without the production of a challan​​ Form – 24G
Income Tax Act, 1961 15.12.2019 ​Third instalment of advance tax for the assessment year 2020-21 Advance Tax
Income Tax Act, 1961 15.12.2019 ​​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2019 194-IA
Income Tax Act, 1961 15.12.2019 ​​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2019 194-IB
Income Tax Act, 1961 15.12.2019 ​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2019​ Form no. 3BB
Income Tax Act, 1961 30.12.2019 ​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2019 Statement for tax deducted u/s 194-IA
Income Tax Act, 1961 30.12.2019 ​​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2019 Statement for tax deducted u/s 194-IB
Income Tax Act, 1961 30.12.2019 ​​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2018 to December 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. Form No. 3CEAD

Writing note showing New Regulations. Business concept for rules made government order control something done Upper view young man sitting table laptop documents coffee cup pen

2. Important Income Tax Notifications for the Month of December 2019

Sl. No. Particulars of the Notification(s) Notification Link(s)
1. ​Amendment of Income-tax Rules, 1962 for notifying Challan-cum statement for the purposes of section 194M of the Income-tax Act, 1961 https://taxguru.in/income-tax/cbdt-notifies-form-no-16d-26qd-tds-payment-return-section-194m.html
2. Extension of due date for filing of Income-tax Returns/Tax Audit Reports to 30th November, 2019 in respect of Union Territory of Jammu and Kashmir and Union Territory of Ladakh https://taxguru.in/income-tax/tar-itr-due-date-extended-jk-ladakh-30th-nov-2019.html
3. Invitation of application for prescribing certain modes of electronic payments under section 269SU https://taxguru.in/income-tax/cbdt-invites-application-prescribing-eligible-section-269su-electronic-payment-mode.html
4. Exemption to Authorised Dealers, their franchise agents, sub-agents, & Full Fledged Money Changers licensed by RBI and their franchise agents under clause (v) of the proviso to section 194N of the Income-tax Act, 1961​​ https://taxguru.in/income-tax/cbdt-exempts-tds-cash-withdraws-authorised-dealer-ffmc.html
5. Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance https://taxguru.in/income-tax/cbdt-clarification-mat-credit-exercise-section-115baa-option.html
6. ​Corrigenda of The Taxation Laws (Amendment) Ordinance, 2019 https://taxguru.in/income-tax/cbdt-issues-corrigendum-taxation-laws-ordinance2019-correct-errors.html
7.

PAN-Aadhaar linking deadline extended to December 31, 2019

The Ministry of Finance, in a notification dated September 28, announced that it has extended the deadline to link PAN with Aadhaar to December 31, 2019. Earlier this deadline was September 30, 2019.

https://taxguru.in/income-tax/extension-due-date-linking-pan-aadhaar-30-09-2019-31-12-2019.html

3. Compliance Requirement under GST for the Month of December 2019

Applicable Laws/Acts Due Dates Compliance Particulars Forms/ (Filing mode)
GST, Act, 2017 10.12.2019 Form GSTR-7 (TDS Deductor) GSTR-7
GST, Act, 2017 10.12.2019 Form GSTR-8 (for the month of November 2019) -TCS Collector

(Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws)

GSTR – 8
GST, Act, 2017 11.12.2019 Return of outward supplies of taxable goods and/or services for the Month of November 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR – 1
GST, Act, 2017 13.12.2019 Due date for Furnishing return of November 2019 by Input Service Distributors (ISD) GSTR – 6
GST, Act, 2017 20th of the succeeding Payment of self-assessed tax (Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains.) PMT-08
GST, Act, 2017 18 months after end of the quarter for which refund is to be claimed Application for Refund RFD-10
GST, Act, 2017 20.12.2019 Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. (for the month of November, 2019) GSTR-5 & GSTR – 5A
GST, Act, 2017 20.12.2019 Simple GSTR return for the month of November, 2019 GSTR – 3B
GST, Act, 2017 31.12.2019 Annual Returns for FY 2017-18 GSTR-9, GSTR-9A & GSTR-9C
GST, Act, 2017 3 months of the registration cancellation date or order cancellation date, whichever comes late A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months. GSTR – 10
GST, Act, 2017 28th of the month following the month in which an inward supply is received by the UIN holders Statement of inward supplies by persons having Unique Identification Number (UIN) GSTR – 11

4. Key UPDATE(s) on GST for the Month of December 2019

a. Advisory for taxpayers for uploading multiple invoices/ credit/ debit notes as supporting documents with refund application (RFD-01). (https://taxguru.in/goods-and-service-tax/upload-multiple-invoices-gst-refund-application-advisory.html)

b. Annual Returns for FY 2017-18

Government has made some changes in the forms of Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C) vide Notification No. 56/2019 dated 14.11.2019. (https://taxguru.in/goods-and-service-tax/gstr-9-gstr-9c-utility-10-12-2019.html)

c. Features of Making Payment on Voluntary Basis (Form GST DRC-03) on GST Portal (https://taxguru.in/goods-and-service-tax/payment-voluntary-basis-form-gst-drc-03.html)

5. Important GST Notifications for the Month of December 2019

Sl. No. Notification(s) Notification No. Link(s)
1. Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 52/2019-Central Tax ,dt. 14-11-2019 https://taxguru.in/goods-and-service-tax/cbic-extends-due-date-furnish-form-gstr-1-jk-turnover-1-5.html
2. Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 53/2019-Central Tax ,dt. 14-11-2019 https://taxguru.in/goods-and-service-tax/cbic-extends-due-date-furnish-form-gstr-1-jk-turnover-1-5-crore-rupees.html
3. Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 54/2019-Central Tax ,dt. 14-11-2019 https://taxguru.in/goods-and-service-tax/cbic-extends-due-date-furnishing-form-gstr-3b-jk-dealers.html
4. Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 55/2019-Central Tax ,dt. 14-11-2019 https://taxguru.in/goods-and-service-tax/cbic-extends-due-date-furnishing-form-gstr-7-jk-dealers.html
5. Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] 56/2019-Central Tax ,dt. 14-11-2019 https://taxguru.in/goods-and-service-tax/cbic-simplifies-form-gst-rfd-01-form-gstr-9-form-gstr-9c.html
 

6.

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 57/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/due-date-filing-gstr-1-jk-registered-persons-having-aggregate-turnover-exceeding-rs-1-5-crore.html
7. Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. 58/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/due-date-filing-monthly-oct-2019-gstr-1-jk-registered-persons.html
8. Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. 59/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/due-date-filing-gstr-7-jk-registered-persons-july-19-oct-19.html
9. Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 60/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/due-date-filing-gstr-3b-jk-registered-persons-july-19-sep-19.html
10. Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 61/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/due-date-filing-gstr-3b-jk-registered-persons-oct-19.html
11. Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 62/2019-Central Tax ,dt. 26-11-2019 https://taxguru.in/goods-and-service-tax/cbic-notifies-transition-plan-jk-reorganization-w-e-f-31-10-2019.html
12. Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. 26/2019-Central Tax (Rate) ,dt. 22-11-2019 https://taxguru.in/goods-and-service-tax/cgst-bus-body-building-includes-building-body-chassis-any-vehicle.html

6. Important GST Circulars for the Month of December 2019

Important Circulars:

Sl. No. Circular (s) File No. Link(s)
 

 

1.

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

(Circular No. 122/2019)

GST/INV/DIN/01/2019-20 https://taxguru.in/goods-and-service-tax/cbic-mandates-quoting-din-communications-08-11-2019.html
 

2.

Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017.

(Circular No. 123/2019)

F.No. CBEC – 20/06/14/2019 – GST https://taxguru.in/goods-and-service-tax/cbic-clarifies-20-percent-restriction-itc.html
3. Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

(Circular No. 124/2019)

F.No. CBEC – 20/16/04/18 – GST https://taxguru.in/goods-and-service-tax/optional-filing-annual-gst-return-form-gstr-9-gstr-9a-cbic-clarifies.html
4. Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

(Circular No. 125/2019)

F.No. CBEC – 20/16/04/18 – GST https://taxguru.in/goods-and-service-tax/fully-electronic-refund-process-via-form-gst-rfd-01-single-disbursement.html
 

 

5.

Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.

(Circular No. 126/2019)

F.No. 354/150/2019-TRU https://taxguru.in/goods-and-service-tax/cbic-clarifies-rate-gst-job-work.html

7. Compliance under Other Statutory LAWs for the Month of December 2019

Applicable Laws/ Acts Due Dates Compliance Particulars Forms / (Filing mode)
EPF

(The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)

15.12.2019 PF Payment for November, 2019 ECR
ESIC

(Employees’ State Insurance Act, 1948)

15.12.2019 ESIC Payment for November , 2019 ESI Challan
PF Return filing 25.12.2019 Monthly Return for November 20 for November 2018 (including pension and insurance scheme forms) Provident Fund(includes EDLI)

 

8. Quick REVIEW on compliance particulars:

Sl. No. Name of the Act(s) Compliance Particulars
1. Factories Act 1948
  • Annual returns and half year returns submitted on time with correct details
  • All story statutory registers are maintained
  • Appointment of Safety Officer, Welfare Officer, if applicable, and its qualification matching as per the act
  • Canteen, Creche, rest room facilities are available
2. Contact Labor Act 1970
  • First check if this act is applicable to factory and to contractor. General rule say it is applicable for more than 20 contract workers. But it differs differs from state to state
  • Principal Employer Registration, all contractor are listed on RC
  • Contractor have valid License
  • Contractor have submitted all dues like PF, ESIC, PT, LWF on time.
3 Payment of Gratuity Act 1972:
  • Gratuity are paid to left employees who have completed 5 years
  • Company have authorised one managerial personnel in organisation to receive all notice, letter, communication, etc
4. Payment of Bonus Act 1965
  • Bonus are paid on time. Returns submitted, register are maintained
5. Payment of Wages 1936 and Minimum Wages Act 1948:
  • All registers are maintained
  • Payment of Wages are done on time.
  • Wages are paid above minimum wages

9. Compliances under FEMA / RBI for the Month of December 2019

Applicable Laws/Acts Due Dates Compliance Particulars Forms / (Filing mode)
FEMA ACT 1999 on or before 31.07.2019 (due date extended from 15.07.2019 to 31.07.2019)

Can be filed after due date with late fees charges

FLA Return is required to be submitted mandatorily by all the India resident companies which have received FDI and/ or made ODI in any of the previous year(s), including current year required to be filed by the companies, who holds foreign assets or liabilities in their financial statements as on 31 March. Annual Return on Foreign Liabilities and Assets

(FLA Return)

FEMA ACT 1999 Monthly Basis External Commercial Borrowings

Borrowers are required to report all ECB transactions to the RBI on a monthly basis through an AD Category – I Bank in the form of ‘ECB 2 Return’.

ECB 2 Return
FEMA ACT 1999 Not later than 30 days from the date of issue of shares After issue of shares or other eligible securities, the Indian company has to file Form FC-GPR
FEMA ACT 1999 With in 60 days from the date of receipt of the amount of consideration. Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS. Form FC-TRS.
 

FEMA ACT 1999

With in Six (6) months {receive share certificates or any other documentary evidence of investment in the foreign JV / WOS as an evidence of investment and submit the same to the designated AD within 6 months;} An Indian Party and a Resident Individual making an overseas investment is required to submit form ODI

(Overseas investments (or financial commitment) in Joint Ventures (JV) and Wholly Owned Subsidiaries (WOS))

Form ODI

10. Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

FILING MODE(s) :

  • For BSE : BSE LISTING CENTRE
  • For NSE : NEAPS Portal

♦ Half Yearly Compliances

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1. Regulation 33 (SME) Un audited Financial Results within 45 days & Audited finance within 60 days April to Sep : 14th day of November Oct to March: & Full year Audited: 30th May

♦ Annual Compliances

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 14 Listing fees & other Charges Payment manner as specified by the Board of by Recognised Stock Exchange.
2 Regulation 34*

(shall be amended w.e.f. April 2019)

Annual Report Within 21 working days from the AGM Date
3. Regulation 34(1)(a) a copy of the annual report sent to the shareholders along with the notice of the annual general meeting not later than the day of commencement of dispatch to its shareholders;  

Within one days from Dispatch to shareholder

 

4. Annual report in XBRL mode 16 may 2019 BSE CIRCULAR’

https://taxguru.in/sebi/clarification-filing-annual-reports-xbrl-mode.html

 

Filings in respect of Annual Report has to be done by all listed entities in XBRL mode in addition to the currently used PDF mode mandatorily, for periods ending March 31, 2019. Same time limit of Regulation 34
5. Regulation 34(1)(b) in the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting. Within 48 hours after AGM
6. Regulation 36 The listed entity shall send annual report referred to in to the holders of securities, not less than twenty-one days before the annual general meeting. 21 days Before AGM (in soft or hard copy)

♦ Event based Compliances

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1. Regulation 7 (5) Intimation of appointment/ Change of Share Transfer Agent. Within 7 days of Agreement with RTA.
2. Regulation 17(2) Meeting of Board of Directors The board of directors shall meet at least 4 times a year, with a maximum time gap of 120 days between any two meetings.
3. Regulation 18(2) Meeting of the audit committee The audit committee shall meet at least 4 times in a year and not more than 120 days shall elapse between two meetings.
4. Regulation 29 Notice for Board Meeting to consider the prescribed matters. The Company shall give an advance notice of:

a) at least 5 days for Financial Result as per Regulation 29 1 (a)

b) in case matters as stated in regulation 29 1 (b) to (f) – 2 Working days in advance (Excluding the date of the intimation and date of the meeting) to Stock Exchange.

c) 11 working days in case matter related to alteration in i) Securities ;ii) date of interest or redemption of Debenture / bond as per regulation 29(3) (a) ,(b).

5 Regulation 30 Outcome of Board Meeting (Schedule III Part A- (4) within 30 minutes of the closure of the meeting
6.  

 

Regulation 31

 

 

Holding of specified securities and shareholding pattern Reg. 31(1)(a):1 day prior to listing of its securities on the stock exchange(s);

Reg. 31(1)(c):within 10 days of any capital restructuring of the listed entity resulting in a change exceeding 2 % of the total paid-up share capital.

7. Regulation 39 Issuance of Certificates or Receipts/Letters/ Advices for securities and dealing with unclaimed securities. Reg. 39(2): The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within 30 days from the date of such lodgement.

Reg. 39(2): The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within 2 days of its getting information.

8. Regulation 40 Transfer or transmission or transposition of securities After due verification of the documents, the Listed Company shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of 15 days from the date of such receipt of request for transfer:

Transmission requests are processed for securities held in dematerialized mode and physical mode within 7 days and 21 days respectively, after receipt of the specified documents

9. Regulation 43 Declaration of Dividend The company has to declare and disclose the dividend on per share basis only.
10 Regulation 46 Company Website:.

Listed entity shall disseminate the information as stated in Regulation 46 (2)

Shall update any change in the content of its website within 2 working days from the date of such change in content.
11. Regulation 50 Intimation to stock exchange(s). Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.
12. Regulation 57 Other submissions to stock exchange(s). Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.
13. Regulation 82 Intimation and filings with stock exchange(s). Intention to issue new securitized debt instruments either through a public issue or on private placement basis :

Reg. 82(2) : Intimation of Meeting at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered

14. SCHEDULE III

PART A: DISCLOSURES OF EVENTS OR INFORMATION: SPECIFIED SECURITIES

Events which shall be disclosed without any application of the guidelines for materiality as specified in sub-regulation (4) of regulation (30) (7B) In case of resignation of an independent director of the listed entity, within 7 days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities as mentioned in 7B (i), 7B(ii) & 7B(iii).
15. Regulation 106J Period of subscription and issue of allotment letter. A rights issue shall be open for subscription in India for a period as applicable under the laws of its home country but in no case less than 10 days.
16. Regulation 108 Application for Listing. The issuer / the issuing company, shall, make an application for listing, within 20 days from the date of allotment, to one or more recognized stock exchange(s) along with the documents specified by stock exchange(s) from time to time.
17. Regulation 23 Corporate governance requirements with respect to subsidiary of listed entity The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website.
18. Regulation 24A Secretarial Audit Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.

On or before: 30th day of May

(within 60 days from the Closure of FY)

19. Regulation 23(9) The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website. Disclosure Of Related Party Transactions Pursuant To Regulation 23(9) Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 WITHIN 30 days from the date of publication of Financial Results (for half year )
20. SEBI CIRCULAR NOV 26, 2018

https://taxguru.in/sebi/mandatory-fund-raising-debt-securities-01-04-2019.html

Initial Disclosure to be made by an entity identified as a Large Corporate.

Within 30 days from the beginning of the FY Annual Disclosure to be made by an entity identified as a LC To be submitted to the Stock Exchange(s) within 45 days of the end of the FY)

APRIL 30 Annexure A

MAY 15 Applicable for FY2020and 2021 Annexure B1

MAY 15 Applicable from FY2022 onwards Annexure B2

21. Regulation 30 (6) read with Para A of Part A of Schedule III (except sub para 4 of with Para A of Part A of Schedule III The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information:

Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for delay

Example :

Proceedings of Annual and extraordinary general meetings of the listed entity.

24 hours of Occurrence of event
22. SCHEDULE III PARTA A (SUB CLAUSE 7A) In case of resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor  

24 hours of Occurrence of event

23. SCHEDULE III PARTA A (SUB CLAUSE 7B) In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities within 7 days from the date of resignation
24. Regulation 37(1) Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time. Before filling the same with any court or tribunal
25. Regulation 37(1) read with Section 31 of the Insolvency Code, No need to follow Regulation 37 & 94 if restructuring proposal approved as part of a resolution plan by the Tribunal under section 31 of the Insolvency Code, subject to the details being disclosed to the recognized stock exchanges within one day of the resolution plan being approved within one day of the resolution plan being approved
26. Regulation 42(2) The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. (Refer 42(1) Record date) 7 working days (excluding the date of intimation and the record date)
27. Regulation 44(3) The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board. within 48 hours of conclusion of its General Meeting
28. Regulation 31A Re-classification of status of a promoter/ person belonging to promoter group to public an application for re-classification to the stock exchanges has been made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting: Not later than 30 days of general Meeting
29. Regulation 50(1) (Debt OR Non-Convertible Redeemable Preference Shares Or Both) Intimation to stock exchange(s).

Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.

 

 

at least 11 working days

30.

 

Regulation 50(3) (Debt OR Non-Convertible Redeemable Preference Shares Or Both) The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non convertible debt securities or any other matter affecting the rights or interests of holders of non convertible debt securities or non convertible redeemable preference shares is proposed to be considered. at least 2 working days in advance, excluding the date of the intimation and date of the meeting
31. Regulation 52 (1) and (2) (Debt OR Non-Convertible Redeemable Preference Shares Or Both) Financial Result

The listed entity shall prepare and submit un-audited or audited financial results on a half yearly basis in the format as specified by the Board within forty five days from the end of the half year to the recognised stock exchange(s)

Unaudited: 45 days from half end Audited: 60 days of half end Sumbit The Copy Of Fr To Debenture Trustees On Same Day After Submission To Stock Exchange
32. Regulation 52(5) (Debt OR Non-Convertible Redeemable Preference Shares Or Both) The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4),ie information submitted with Financial Results submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents. 7 working days of FR
33. Regulation 57 (Debt OR Non-Convertible Redeemable Preference Shares Or Both) Other submissions to stock exchange(s).

Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.

within 2 days
34. Regulation 60(2) (Debt OR Non-Convertible Redeemable Preference Shares Or Both) The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date.

(Refer 60(1) Record date)

7 working days (excluding the date of intimation and the record date)
35. Regulation 78(2) (Obligations of listed entity which has listed its indian depository receipts)

 

Record date

The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date.

at least 4 working days
36. Regulation 82 (Obligations Of Listed Entity Which Has Listed Its Securitised Debt Instruments) Intimation and filings with stock exchange(s).

Intention to issue new securitized debt instruments either through a public issue or on private placement basis :

Reg. 82(2) : Intimation of Meeting

at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered

At least 2 working days in advance
37. Regulation 87(2) (Obligations of listed entity which has listed its indian depository receipts)

 

Record date

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.

at least 7 working days(excluding the date of intimation and the record date)
38. Regulation 87B (Obligations Of Listed Entity Which Has Listed Its Security Receipts) The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information:

Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for the delay.

24 hours of Occurrence of event
39. Regulation 87E (Obligations Of Listed Entity Which Has Listed Its Security Receipts) Record date

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.

at least 7 working days (excluding the date of intimation and the record date)

11. SEBI Takeover Regulations 2011

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified. Disclosures shall be made within seven (7) working days from the end of each financial year to;

1) every stock exchange where the shares of the target company are listed; and

2) the target company at its registered office.

 

2 Regulation 30(2) The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may Disclosures shall be made within seven (7) working days from the end of each financial year to;

1) every stock exchange where the shares of the target company are listed; and

2) the target company at its registered office.

3. Regulation 31(1) read with Regulation 28(3) of Takeover Regulations AUGUST 7, 2019 CIRCULAR

https://taxguru.in/sebi/disclosure-reasons-encumbrance-promoter-listed-companies.html

The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company, within 2 (two) working days

12. SEBI (Prohibition of Insider Trading) Regulations, 2015

Sl. No. Regulation No Compliance Particular Compliance Period (Due Date)
1 Regulation 7(2)

“Continual Disclosures”

Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified; Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information

13. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Schedule XIX – Para (2) of ICDR

Read with Reg 108 of SEBI LODR

“The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”.

In regard to above, it is specified that Issuer shall make an application to the exchange/s for listing in case of further issue of equity shares from the date of allotment within 20 days (unless otherwise specified).

Within 20 days from the date of allotment
2 Regulation 162 The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment. Within 18 monts from date of allotment
3 SEBI CIRCULAR Aug 19, 2019

https://taxguru.in/sebi/non-compliance-provisions-sebi-issue-capital-disclosure-requirementsregulations2018-icdr-regulations.html

Application for trading approval to the stock exchange

Listed entities shall make an application for trading approval to the stock exchange/s within 7 working days from the date of grant of listing approval by the stock exchange/s.

Within 7 working days from grant of date of listing approval
4 Regulation 295(1) Completion of Bonus Issue:

Within 15 days from the date of approval of the issue by its board of directors – in cases where shareholders’ approval for capitalization of profits or reserves for making the bonus issue is not required Within 2 months from the date of the meeting of its board of directors wherein the decision to announce bonus issue was taken subject to shareholders’ approval – in cases where issuer is required to seek shareholders’ approval for capitalization of profits or reserves for making the bonus issue.

Within 15 days from Board Approval (where shareholder approval is not required)

Within 2 months from Board Approval (where shareholder approval is required)

14. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 11 and 24(iv) Extinguishment of equity shares in connection with Buyback

The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other specified securities of the company are listed within seven days of extinguishment and destruction of the certificates

 

7 days of extinguishment and destruction of the certificates

15. SEBI Circulars – November, 2019

S. No. Notification No. Date Title
1 SEBI/HO/MIRSD/CRADT/CIR/P/2019/121 04-11-19 SEBI Enhances Governance Norms for Credit Rating Agencies
2 SEBI/HO/MIRSD/DOP/CIR/P/2019/123 05-11-19 e-KYC Authentication facility under PMLA by Entities in securities market
3 SEBI/HO/MIRSD/RTAMB/CIR/P/2019/122 05-11-19 Listed cos. to submit data of members holding physical shares by 31.12.2019
4 Circular No. IMD/FPI&C/CIR/P/2019/124 05-11-19 SEBI Operational guidelines for FPIs & DDPs and EFIs
5 Circular No.: SEBI/HO/IMD/DF4/CIR/P/2019/126 06-11-19 Mutual funds to Report changes in terms of investment: SEBI
6 Circular No. SEBI/HO/IMD/DF2/CIR/P/2019/127 07-11-19 SEBI permits Creation of segregated portfolio in mutual fund schemes
7 Circular No. SEBI/HO/CFD/DCR2/CIR/P/2019/133 08-11-19 SEBI revises Timelines of Activities to be adhered in T+6 listing
8 Circular No. SEBI/HO/MRD/DOP1/CIR/P/2019/128 08-11-19 Cross margining facility to off-setting positions in highly co-related equity indices
9 Circular No. SEBI/HO/DDHS/CIR/P/134/2019 13-11-19 Additional disclosures & compliances by listed entities under ILDM Regulations
10 Circular No. SEBI/HO/CDMRD/DOP/CIR/P/2019/135 14-11-19 Modifications in contract specifications of commodity derivatives contracts
11 Circular No. SEBI/HO/MIRSD/DOP/CIR/P/2019/136 15-11-19 Mechanism for Mapping of Unique Client Code with demat A/c of clients
12 Circular No. CIR/HO/MIRSD/DOP/CIR/P/2019/139-SEBI 19-11-19 Guideline for Collection of margins from clients by TM/CM in cash segment
13 Circular No. SEBI/HO/CFD/CMD1/CIR/P/2019/140 21-11-19 Listed entities to disclose defaults on payment of Loan: SEBI
14 SEBI/HO/DDHS/DDHS/CIR/P/2019/142 27-11-19 Guidelines for preferential issue & institutional placement of units by a listed REIT
15 Notification No. SEBI/HO/DDHS/DDHS/CI R/P/2019/143 27-11-19 Guidelines for preferential issue / institutional placement of units by InvIT
16 Circular No. SEBI/HO/MRD2/DCAP/CIR/P/2019/146 28-11-19 SEBI notifies Permissible Jurisdictions for issuance of Depository Receipts
17 Circular No. SEBI/HO/MRD2/DCAP/CIR/P/2019/145 28-11-19 SEBI allows Clearing Corporations to invest in Overnight Funds
18 Circular No. SEBI/HO/CDMRD/DRMP/CIR/P/2019/149 29-11-19 Cut-off Time for Determining Minimum Threshold of Margins to be Collected from Clients
19 Circular No. SEBI/HO/IMD/DF3/CIR/P/2019/147 29-11-19 Norms for Debt Exchange Traded Funds (ETFs)/Index Funds

16. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

Applicable Laws/Acts Due Dates Compliance Particulars Forms / Filing mode
Companies Act, 2013 within 180 Days From The Date Of Incorporation Of The Company As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.

https://taxguru.in/company-law/companies-incorporation-fourth-amendment-rules-2018.html

MCA E- Form INC 20A
Companies Act, 2013

 

First declaration within 90 days from the date of notification Dt. 08.02.2019 (i.e. On or before 8th of May, 2019) A person having Significant beneficial owner shall file a declaration to the reporting company

https://taxguru.in/company-law/companies-significant-beneficial-owners-amendment-rules-2019.html

i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019

In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.

Form BEN-1 Draft Format available at

https://taxguru.in/wp-content/uploads/2019/07/Form-No.-BEN-1.pdf

Companies Act, 2013

 

31.12.2019 (Due Date Extended From 30.09.2019 to 31.12.2019) Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )

https://taxguru.in/company-law/time-limit-filing-e-form-no-ben-2-extended-upto-31-12-2019.html

No additional fee shall be levied if the same is filed within 30 days from the date of deployment of the said e-form.

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

 

On or before 15.06.2019 (form can be filed after due date with a fee of Rs. 10000 (one time fee) Filing of the particulars of the Company & its registered office. (by every company incorporated on or before the 31.12.2017.)

Due date extended- Link :

https://taxguru.in/company-law/rs-10000-fees-filing-e-form-active-after-15-06-2019.html

Active Form

INC -22A

Companies Act, 2013

 

14.10.2019 (can be filed after due date with a penalty of Rs. 5000/-) *DIN KYC through DIR 3 KYC Form is an Annual Exercise.

Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th November 2019

https://taxguru.in/company-law/fee-payable-dir-3-kyc-filed-14th-oct-2019.html

and

https://taxguru.in/company-law/date-filing-dir-3-kyc-extended-14th-oct-2019.html

Annual Exercise:

https://taxguru.in/company-law/dirkyc-mca-clarification.html

Penalty after due date is Rs. 5000/-(one time)

 

E-Form DIR – 3 KYC

(Web Based and E-form)

 

Companies Act, 2013

 

within 60 days from the date of deployment of this form on the website of the Ministry. Reconciliation of Share Capital Audit Report (Half-yearly) Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 To be filed all unlisted companies, deemed public companies Till further clarification to be filled in GNL-2 Applicable w.e.f. 30.09.2019

https://taxguru.in/company-law/form-pas-6-reconciliation-share-capital-audit-report.html

Extension Notification:

https://taxguru.in/company-law/extension-date-filing-form-pas-6.html

E-Form PAS – 6 (E-Form, Not yet deployed)
Companies Act, 2013 30.11.2019 IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019

Statement of unclaimed and unpaid amounts

Form IEPF-2
Companies Act, 2013 On or before 31.12.2019 Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A) IEPF Form – 1A
Companies Act, 2013 90 days from the date of deployment of this form on the website of (NFRA). Annual Return To Be Filed By Auditor With The National Financial Reporting Authority

https://taxguru.in/company-law/extension-date-filing-form-nfra-2-req.html

NFRA-2

17. Due dates of ROC Return Filings

Sl. No. Particulars Due Date E- Form
1 Appointment of Auditor Within 15 days from the conclusion of AGM

(ratification at every annual general meeting is not mandatory)

ADT-1
2 Filing of financial statement and other documents with the ROC On or before 30.11.2019 (due date extended)

With in 30 days from the conclusion of the AGM, other than OPC

(In case of OPC within 180 days from the close of the financial year)

AOC-4*
3 Filing of annual return by a company. On or before 31.12.2019 (due date extended)

With in 60 days from the conclusion of AGM

MGT-7*
4 Filing of Cost Audit Report with the Central Government On or before 31.12.2019 (due date extended)

With in 30 days from the receipt of Cost Audit Report

CRA-4
5 Filing of Resolutions and agreements to the Registrar With in 30 days from the date of Board Meeting. MGT-14

*Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- UT of J&K and UT of Ladakh –

extension of time for filing of financial statements for the financial year ended 31.03.2019. Therefore, it has been decided to extend the due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC-4 XBRL and e-form MGT-7 upto 31.01.2020, for companies having jurisdiction in the UT of J&K and UT of Ladakh without levy of additional fee.

18. MCA – ROC Key Updates : Important Notifications (November 2019):

Sl. No. Particular(s)  

Link(s)

 

1 Important Update on ‘Identification and flagging of Disqualified Directors u/s 164(2) ( a) of the Companies Act, 2013 https://taxguru.in/company-law/mca-started-identifying-directors-disqualified-section-164-action.html
2 Notice for extension of last date for the post of PS in SFIO on deputation/ISTC basis http://www.mca.gov.in/Ministry/pdf/Notice_13112019.pdf
3 Insolvency and Bankruptcy (Insolvency & Liquidation Proceedings of Financial Service Providers and Application to Adjudicating Authority) Rules, 2019 https://taxguru.in/corporate-law/insolvency-bankruptcy-insolvency-and-liquidation-proceedings-financial-service-providers-application-adjudicating-authority-rules-2019.html
4 Notification – For personal Guarantor to Corporate Debtor  

https://taxguru.in/corporate-law/provisions-ibc-2016-relating-personal-guarantors-corporate-debtors-notified.html

 

5 Report of the Company Law Committee, 18 Nov 2019 https://taxguru.in/company-law/company-law-committee-2019-submits-report-finance-minister.html
6 Notice Inviting Comments on the Report of the Company Law Committee 18 Nov 2019 https://taxguru.in/company-law/company-law-committee-2019-submits-report-finance-minister.html
7 Notification of Categories of Financial Service Providers https://taxguru.in/corporate-law/notification-categories-financial-service-providers.html
8 Companies Meeting of Board And Its Powers Second Amendment Dated 18 Nov 2019 https://taxguru.in/company-law/companies-meetings-board-powers-second-amendment-rules-2019.html
9 Insolvency and Bankruptcy (Application to adjudicating authority for insolvency resolution process for personal Guarantor to Corporate Debtor)Rules, 2019 and Insolvency and Bankruptcy (Application to adjudicating authority for bankruptcy process for personal Guarantor to Corporate Debtor)Rules,2019 https://taxguru.in/corporate-law/insolvency-bankruptcy-application-adjudicating-authority-insolvency-resolution-process-personal-guarantors-corporate-debtors-rules-2019.html

19. Due dates of LLP Return Filing:

  • LLP Form 8 (Statement of Account & Solvency) on or before 30.10.2019
  • The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to e-Form 8 (Interim)
  • Form LLP -8 can be filed after due date i.e. 30.10.2019 with a penalty of Rs. 100/- per day till the filing is completed.

20. Investor Education and Protection Fund

1. MINISTRY OF CORPORATE AFFAIRS on 14.08.2019 has came up with Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019.

Applicability:

  • The provisions of these rules, Other than rule 6 (i), 6 (iv), 6 (v), 6(vi), 6(vii) and 6 (viii), shall come into force with effect from the 20th day of August, 2019.
  • The provisions of rule 6 (i), 6 (iv), 6 (v), 6(vi), 6(vii) and 6 (viii), shall come into force with effect from the 20th day of September, 2019.

Following E-forms revised after these rules:

Sl. No. Form No. Particulars of the form Updated on
1. IEPF Form -1 Statement of amounts credited to Investor Education and Protection Fund 20.08.2019
2 IEPF Form – 1A Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A) 20.08.2019
3 IEPF Form – 2 Statement of unclaimed and unpaid amounts 20.08.2019
4 IEPF Form – 4 Statement of shares transferred to the Investor Education and Protection Fund 20.08.2019

Source: https://taxguru.in/company-law/iepf-authority-accounting-audit-transfer-and-refund-second-amendment-rules-2019.html

2. As part of the revised Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 dated 14th August 2019, Form IEPF-5 is introduced as a web form instead of the existing e- Form w.e.f 20th September 2019.

Form IEPF -5: Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund (IEPF)

  • Kindly note that:

Relaxation of additional fees and extension of last date of filing of form IEPF – 1A and Form IEPF -2: Ministry has decided to relax the additional fee payable by Companies on filing of Form IEPF-1A upto 31.12.2019 and Form IEPF -2 (for the purpose of filing statement of unclaimed and unpaid amounts) upto 30.11.2019.

Source: https://taxguru.in/company-law/last-date-form-iepfa-1a-iepf-2-filing-extended.html

————————————-

This article is updated till 30th November, 2019 with all Laws / Regulations and their respective amendments.

Author Bio

Qualification: CS
Company: Working at : Own Firm: Lalit Rajput & Associates, Company Secretaries
Location: New Delhi, New Delhi, IN
Member Since: 06 Dec 2018 | Total Posts: 28

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10 Comments

  1. manognt says:

    Mr Lalit due date for filing GSTR ANNUAL RETURNS (9,9A & 9C) for Financial Year 2017-18 is already extended from 31.08.2019 to 30.11.2019. Already GSTN portal is confusing now by updating as 30.10.2019 and you have added one more confusion by giving another due date as 30.09.2019 which is base less.

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