CS Lalit Rajput

CORPORATE Compliance CALENDAR For the Month of JANUARY, 2019 covers Compliance under Income Tax act, 1961, Compliance under Goods & Services Act, 2017, Compliance under Other Statutory Laws (PF, ESIC, Under Factories Act, 1948 and Contract Labour Regulation and Abolition Act, 1970 )  and Quarterly Compliances under SEBI (LODR) Regulations 2015.

CORPORATE Compliance CALENDAR For the Month of  JANUARY, 2019 

1. Compliance under Income Tax act, 1961

 Applicable Laws/Acts
 
Due Dates Compliance Particulars Forms (Filing  mode)
 
Income Tax Act, 1961
 
07.01.2019
Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS)
 
Income Tax Act, 1961
 
14.01.2019
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2018
 
Income Tax Act, 1961
 
14.01.2019
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of  November, 2018
 
Income Tax Act, 1961
 
15.01.2019
Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2018 has been paid without the production of a challan  
 
Form 24G
Income Tax Act, 1961 15.01.2019 Quarterly statement of TCS deposited for the quarter ending December 31, 2018
 
Income Tax Act, 1961
 
15.01.2019
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2018  
Form No. 15CC
 
Income Tax Act, 1961
 
15.01.2019
Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018  
 
Form 15G/15H
 
Income Tax Act, 1961
 
30.01.2019
Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018
 
Income Tax Act, 1961
 
30.01.2019
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA  in the month of December, 2018
 
Income Tax Act, 1961
 
30.01.2019
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018
Income Tax Act, 1961 31.01.2019 Quarterly statement of TDS deposited for the quarter ending December 31, 2018
 
Income Tax Act, 1961
 
31.01.2019
Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018
 
 
Income Tax Act, 1961
 
 
31.01.2019
Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident  
 
Form No. 3CEAC

2. Compliance under Goods & Services Act, 2017

 
Applicable Laws/Acts
 
 
Due Dates
 
Compliance Particulars
 
Forms/  (Filing mode)
GST, Act, 2017 20.01.2019 Simple GSTR return for the month of December, 2018 GSTR – 3B
 
GST, Act, 2017
 
31.01.2019
in case of taxpayers (regular taxpayer) with turnover upto Rs 1.5 crores in previous FY or Current Financial year. (October – December, 2018 Quarter)  
 
GSTR – 1
 
GST, Act, 2017
 
 
31.01.2019
Return by e-commerce operators for the months of October, November and December, 2018 GSTR-8
GST, Act, 2017 31.01.2019 Form GSTR-7 for the month of October 2018 for all taxpayers GSTR-7

 Some Important updates on GST:

1. New return filing system to be started on a trial basis from April 1, 2019, and on mandatory basis from July 01, 2019.

2. Taxpayers cannot generate e-way bill if they do not file GST returns for two consecutive tax periods.

3. Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.

4. The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 further extended till 30.06.2019.

5. Due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February, 2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019.

3. Compliance under Other Statutory Laws

Applicable Laws/Acts
 
Due Dates Compliance Particulars Forms / (Filing mode)
PF 15.01.2019 PF Payment for December 2018 ECR
ESIC 15.01.2019 ESIC Payment for December 2018 ESI Challan
Factories Act, 1948 15.01.2019 Yearly Return Ending 31St Dec, 2018
Factories Act, 1948 15.01.2019 Half Yearly Return Ending 31St Dec, 2018
Contract Labour (R & A) Act 30.01.2019 Half Yearly Return By The Contractor Ending 31St Dec

 4. Quarterly Compliances under SEBI (LODR) Regulations 2015

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date) Filing Mode(s)
 
  1
 
Regulation 13 (3)
 
Statement of Investor complaints
 
Within 21 days from the quarter end.
 
 
BSE : BSE Listing Centre
NSE : NEAPS
 
 
2
 
Regulation 27 (2)
 
Corporate Governance Report
 
Within 15 days from quarter end.
 
BSE : BSE Listing Centre
NSE : NEAPS
 
 
3
 
Regulation 31
 
Shareholding Pattern
 
Within 21 days from quarter end
 
BSE : BSE Listing Centre    NSE : NEAPS
 
 
4
Regulation  34 (*In case ROC Extension granted to Companies for Delayed AGM)  
 
Annual Report
Within 21  working days of it being  Approved and adopted in the annual general meeting.  
BSE : BSE Listing Centre  
 NSE : NEAPS
 
 
5
(SEBI55A of the SEBI (Depositories and Participants) Regulations, 1996.)  
Reconciliation of Share Capital Audit.
 
 
Within 30 days from quarter end.
 
BSE : BSE Listing Centre  
NSE : NEAPS
 
 
 
6
 
 
Regulation 32(1)
 
 
Statement of deviation(s) or variation(s).
( *for public issue, rights issue, preferential issue etc.)
 
 
 
 
Quarterly Basis
 
BSE : BSE Listing Centre  
NSE : NEAPS
 
 
7
 
Regulation 69
 
Indian Depository Receipt holding pattern & Shareholding details.  
within 15 days of end of the quarter
 
BSE : BSE Listing Centre
NSE : NEAPS  

(Author can be reached at lalitrajput537@gmail.com)

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