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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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