Compliance Calendar for the Month of August, 2019 

The new month has started and the due date calendar for this month is shared below:- 

A. Compliance Calendar for the Month of August, 2019- Under Income Tax Act, 1961

Date 2019 Compliance
7th Aug Deposit of TDS/TCS for the month of July 2019
7th Aug Issue of TDS Certificate for 194IA/IB in the month of June, 2019
15th Aug Furnishing of Form 24G by an office of the Government
15th Aug Quarterly TDS certificate for quarter ending June, 2019 (Form 16A)
30th Aug Furnishing of Challan cum statement for 194IA/IB in the month of July, 2019
31st Aug Annual Income Tax Return for Non Audit cases for AY 2019-20

B. Compliance Calendar for the Month of August, 2019- Under GST Law

Date 2019 Compliance
10th Aug Filing of GSTR 8 (for E-commerce operators)
11th Aug Filing of GSTR 1 (for business with turnover more than Rs.1.5 Cr)
13th Aug Filing of GSTR 6 (by Input Service Distributors)
20th Aug Filing of GSTR 3B – Tax payment and return
20th Aug Filing of GSTR 5 (for Non Resident Taxable Person)
20th Aug Filing of GSTR 5A (for OIDAR businesses)
21st Aug E Way Bill – blocking of e-way bills on non-filing of returns for two consecutive tax periods, to be brought into effect from 21 August 2019.
31st Aug Filing of GSTR 1 (for business with turnover less than Rs.1.5 Cr)
31st Aug Filing of GSTR 7 (to be filed by the person who is required to deduct TDS under GST for the month of June 19)
31st Aug Form GST CMB – 08 by taxpayers under composition scheme (extended from 31.07.2019 to 31.08.2019)
31st Aug Filing of GSTR 9 – GST Annual Return / Statement for FY 17-18 by ALL registered persons.
31st Aug Filing of GSTR 9A GST Annual Return / Statement  for FY 17-18 by Composition Tax Payer
31st Aug Filing of GSTR 9B GST Annual Return / Statement for FY 17-18 by E-commerce operators
31st Aug Filing of GSTR 9C Annual Return for FY 17-18 by registered person whose Annual Turnover for FY 17-18 is above Rs. 2 Cores (Annual Return + Audited Annual Accounts + Reconciliation Statement in GSTR-9C)
31st Aug Filing of ITC 04 for July 17 to March 19 for filing the details of goods or capital goods sent to job worker and received back
RFD-10 Eighteen months after end of the quarter for which refund is to be claimed

C. Under Other Statutory Laws

Date 2019 Compliance
15th Aug Deposit of PF (for m/o July19)
15th Aug Deposit of ESIC (for m/o July19)
15th Aug Filing of PF Return (ECR mode) (for July 19 including pension & Insurance scheme forms)
31st Aug Payment of Professional Tax and Shop & Establishment Taxes

D. Under RBI /FEMA Act

Date 2019 Compliance
31st  July Filing of Foreign Liabilities and Assets

(FLA )Report by Indian resident companies which have received FDI and/or made ODI.

Monthly Basis ECB 2 Return – Borrowers are required to report all ECB transactions to the RBI
Not later than 30 days from the date of receipt Advance Reporting Form (ARF) (An Indian company receiving investment from outside India for issue of shares or other eligible securities under the FDI Scheme should report the details )
Not later than 30 days from the date of issue of  shares Form FC-GPR –( After issue of shares or other eligible securities, the Indian company has to file)
With in 60 days from the date of receipt of the amount of consideration Form FC-TRS – (Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa )

E. Under Companies Act

Date 2019 Compliance
30th Sep Form BEN – 2 – Return to the Registrar in respect of declaration under section 90 (Due Date Extended From 31.07.2019 To 30.09.2019)
within 90 days from the date of notification Form BEN-1 First declaration within 90 days from the date of notification Dt. 08.02.2019 (earlier On or before 8th of May, 2019.) Subsequent Acquisition of the title of Significant Beneficial Owner  / Any  Change therein a declaration, within 30 days of acquiring such significant beneficial ownership or any change therein.
30th Sep E-Form DIR –  3 KYC (Web based) Penalty after due date is Rs. 5000/-(one time)
within 60 days from the conclusion of each half year E-Form PAS – 6(E-Form, Not yet deployed) Re

conciliation of Share Capital Audit Report (Half-yearly)

Applicable w.e.f.  30.09.2019

31st July Form NFRA-1
Within 180 Days From The Date Of Incorporation Form INC 20A – Commencement of Business
With in 15 days from the conclusion of AGM Form  ADT – 1 Appointment of Auditor
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 FY) Form  AOC – 4 Filing of financial statement and other documents with the ROC
With in 60 days from the conclusion of AGM Form  MGT-7  Filing of annual return by a company.
With in 30 days from the receipt of Cost Audit Report Form  CRA-4 –Filing of Cost Audit Report with the Central Govt
With in 30 days from the date of Board Meeting. Form MGT -14 – Filing of Resolutions and agreements to the Registrar

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