Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts which includes compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8,  RFD-10, Due dates for payment of TDS / TCS, Dues date for Payment of Advance Tax, Due date for Issue of TDS/ TCS Certificates, Due date for linking of Aadhaar number with PAN, Due date for payment of PF / ESIC and Due date for PF Return filling  (including pension & Insurance scheme forms).

Due Date Compliance Calendar of December 2019

A. Due dates for Compliances under GST

> 31-12-19 – GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 17-18 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return.

> 31-12-19 – 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)

> 11-12-19- Due date for filing GSTR-1 for m/o Nov 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

> 10-12-19- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for the m/o Nov 2019.

> 10-12-19- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for the m/o Nov 2019.

> 20-12-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Nov 19.

> 13-12-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Nov 19.

> 20-12-2019- GSTR-3B for the m/o Nov 19. Pay due Tax till this date.

> RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

> 07-12-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Nov 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan

> 15-12-19- ​Third installment of advance tax for the assessment year 2020-21

> 15-12-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Oct 19

> 15-12-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Oct 19

> 15-12-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Nov 19 has been paid without production of a challan

> 30-12-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Nov 19

> 30-12-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Nov 19

C. Due dates for Compliances under ESI, PF Acts

> 15-12-2019- PF Payment for m/o Nov 19.

> 15-12-2019- ESIC Payment for m/o Nov 19

> 25-12-19 – PF Return filling for Nov 19 (including pension & Insurance scheme forms.

D. Due dates for PAN Aadhaar linking

> 31-12-19 – PAN-Aadhaar linking deadline.

Due Date Compliance Calendar of November 2019

A. Due dates for Compliances under GST

  • 30-11-19 – GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 17-18 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return.
  • 30-11-19 – 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)
  • 11-11-19- Due date for filing GSTR-1 for m/o Oct 19 ->Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-11-19- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for the m/o Oct 2019.
  • 10-11-19- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for the m/o Oct 2019.
  • 20-11-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Oct 19.
  • 13-11-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Oct 19
  • 20-11-2019- GSTR-3B for the m/o Oct 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 30-11- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) in the case of an assessee if he / it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
  • 30-11- 2019 – Audit report under section 44AB for the assessment year 2019-20  in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
  • 30-11- 2019 – Report to be furn​ished in Form 3CEB in respect of international transaction and specified domestic transaction
  • 07-11-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Oct 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan
  • 14-11-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o Sep 19
  • 14-11-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Sep 19
  • 15-11-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Oct 19 has been paid without production of a challan
  • 30-11-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Oct 19
  • 30-11-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Oct  19

C. Due dates for Compliances under ESI, PF Acts

  • 15-11-2019- PF Payment for m/o Oct 19.
  • 15-11-2019- ESIC Payment for m/o Oct 19
  • 25-11-19 – PF Return filling for Oct 19 (including pension & Insurance scheme forms.

Due Date Compliance Calendar October 2019

A. Due dates for Compliances under GST for October 2019

> 11-10-19- Due date for filing GSTR-1 for m/o Sep 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

> 31-10-19- Due date for filing GSTR-1 for Sep Quarter -> Applicable for taxpayers with Annual Aggregate turnover UPTO Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

> 10-10-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o Sep 2019.

> 10-10-19- Due date for filing GSTR-7 (to be filed by the by the to be filed by the person who is required to deduct TDS under GST under GST for the m/o Sep 2019.

> 20-10-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Sep 19.

> 13-10-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Sep 19.

> 18-10-19- Due date for filing CMP 08 (to be filed by Composition Dealer) for Sep 19 Quarter.

> 20-10-2019- GSTR-3B for the m/o Sep 19. Pay due Tax till this date.

> RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax for October 2019

> 31-10- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) for following assessee

    • (a) corporate-assessee or
    • (b) non-corporate assessee (whose books of account are required to be audited) or
    • (c) working partner of a firm whose accounts are required to be audited

Note: – Non TP cases to be considered

31-10- 2019 – Audit report under section 44AB for the assessment year 2019-20

    • in the case of a corporate-assessee
    • or non-corporate assessee (who is required to submit his/its return of income on Oct 31st, 2019).

> 07-10-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Sep 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan

> 15-10-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Aug 19

> 15-10-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Aug 19

> 15-10-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Sep 19 has been paid without production of a challan

> 15-10-19 – Quarterly statement of TCS deposited for the quarter ending September 30​

> 30-10-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Sep 19

> 30-10-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Sep 19

> 30-10-19 – Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019

> 31-10-19-Quarterly statement of TDS deposited for the quarter ending September 30, 2019

C. Due dates for Compliances under ESI, PF Acts for October 2019

> 15-10-2019- PF Payment for m/o Sep 19.

> 15-10-2019- ESIC Payment for m/o Sep 19

> 25-10-19 – PF Return filling for Sep 19 (including pension & Insurance scheme forms.

Due Date Compliance Calendar September 2019 

A. Due dates for Compliances under GST

  • 11-09-19- Due date for filing GSTR-1 for m/o Aug 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-09-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o Aug 2019.
  • 20-09-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Aug 19.
  • 13-09-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Aug 19.
  • 20-09-2019- GSTR-3B for the m/o Aug 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 30-09- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) for following assessee

(a) corporate-assessee or

(b) non-corporate assessee (whose books of account are required to be audited) or

(c) working partner of a firm whose accounts are required to be audited

Note: – Non TP cases to be considered

  • 30-09- 2019 – Audit report under section 44AB for the assessment year 2019-20
    • in the case of a corporate-assessee
    • or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019).
  • 15-09-2019- Payment of advance tax for Financial year 2019-20 (Assessment year 2020-21)
  • 07-09-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Aug 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan
  • 14-09-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o July 19
  • 14-09-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o July 19
  • 15-09-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Aug 19 has been paid without production of a challan
  • 30-09-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Aug 19
  • 30-09-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Aug 19

C. Due dates for Compliances under ESI, PF Acts 

  • 15-09-2019- PF Payment for m/o Aug 19.
  • 15-09-2019- ESIC Payment for m/o Aug 19
  • 25-09-19 – PF Return filling for Aug 19 (including pension & Insurance scheme forms.

Due Date Compliance Calendar August 2019

A. Due dates for Compliances under GST

  • 31-08-19 – GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 17-18 by ALL registered persons.
  • 31-08-19 – Annual Return for FY 17-18 For Composition Tax Payer in Form GSTR-9A
  • 31-08-19 – 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)
  • 31-08-19– 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
  • 11-08-19- Due date for filing GSTR-1 for m/o July 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-08-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o July 2019.
  • 20-08-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o July 19.
  • 13-08-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o July 19.
  • 20-08-2019- GSTR-3B for the m/o July 19. Pay due Tax till this date.
  • 31-08-2019- GSTR-7 (to be filed by the person who is required to deduct TDS under GST for the month of June 19.
  • RFD-10 – Eighteen months after end of the quarter for which refund is to be claimed
  • 21-08-19 – 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.
  • 31-08-2019- The last date for furnishing statement containing the details of the self-assessed tax in FORM GST CMP-08 for the quarter April, 2019 to June, 2019 (by taxpayers under composition scheme), extended from 31.07.2019 to 31.08.2019.

B. Due dates for Compliance under Income tax

  • 31-08- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) for all assessee other than
    • (a) corporate-assessee or
    • (b) non-corporate assessee (whose books of account are required to be audited) or
    • (c) working partner of a firm whose accounts are required to be audited or
    • (d) an assessee who is required to furnish a report u/s 92E.
  • 07-08-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of July 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan
  • 14-08-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o June 19
  • 14-08-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o June 19
  • 15-08-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o July 19 has been paid without production of a challan
  • 15-08- 2019 -Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2019
  • 30-08-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of July 19
  • 30-08-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of July 19

C. Due dates for Compliances under ESI, PF Acts

  • 15-08-2019- PF Payment for m/o July 19.
  • 15-08-2019- ESIC Payment for m/o July 19
  • 25-08-19 – PF Return filling for July 19 (including pension & Insurance scheme forms.

Due Date Compliance Calendar July 2019

A. Due dates for Compliances under GST

  • 11-07-19- Due date for filing GSTR-1 for m/o June 19 Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 31-07-19- Due date for filing GSTR-1 for June QUARTER Applicable for taxpayers with Annual Aggregate turnover UPTO Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-07-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o June 19.
  • 20-07-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o June 19.
  • 13-07-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o June 19.
  • 20-07-2019- GSTR-3B for the m/o June 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 31-07- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) for all assessee other than
    • (a) corporate-assessee or
    • (b) non-corporate assessee (whose books of account are required to be audited) or
    • (c) working partner of a firm whose accounts are required to be audited or
    • (d) an assessee who is required to furnish a report u/s 92E.
  • 07-07-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of June 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan
  • 10 -07- 2019 – Due date for issuing TDS certificates in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 10, 2019
  • 15-07-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o May 19
  • 15-07-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o May 19
  • 15-07-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o June 19 has been paid without production of a challan
  • 15-07- 2019 -Quarterly statement of TCS deposited for the quarter ending 30 June, 2019
  • 30-07-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of June 19
  • 30-07-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of June 19
  • 30 -07-2019 -Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2019

C. Due dates for Compliances under ESI, PF Acts

  • 15-07-2019- PF Payment for m/o June 19.
  • 15-07-2019- ESIC Payment for m/o June 19
  • 25-07-19 – PF Return filling for June 19 (including pension & Insurance scheme forms.

Due Date Compliance Calendar June 2019

A. Due dates for Compliances under GST

  • 30-06-19 – GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 17-18 by ALL registered persons.
  • 30-06-19 – Annual Return for FY 17-18 For Composition Tax Payer in Form GSTR-9A
  • 30-06-19 – 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)
  • 30-06-19- Filing of ITC-04 for Jul 2017 to March 19 for filing the details of goods or capital goods sent to job worker and  received back
  • 11-06-19- Due date for filing GSTR-1 for m/o May 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-06-19- Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of May 19.
  • 10-06-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o May 19.
  • 20-06-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o May 19.
  • 13-06-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o May 19
  • 20-06-2019- GSTR-3B for the m/o May 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 15-06-19 -First installment of advance tax for the assessment year 2020-21
  • 07-06-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of May 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan
  • 14-06-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o April 19
  • 14-06-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o April 19
  • 15-06-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o May 19 has been paid without production of a challan
  • 15-06-19 -Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2019
  • 15-06-19 -Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2018-19
  • 30-06-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of May 19
  • 30-06-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of May 19

C. Due dates for Compliances under Companies Act

  • 29-06-19 – Form DPT-3 – One time Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014 
  • 30-06-19 –Every Person holding DIN as on 31.03.19 (including Directors having disqualified DIN) need to file DIR-3KYC. Penalty after due date Rs. 5,000/-.
  • 15-06-19- INC- 22A- Filing of the particulars of the Company & its registered office. (by every company incorporated on or before 31.12.17)- Penalty after due date is Rs. 10,000/-

D. Due dates for Compliances under ESI, PF Acts

  • 15-06-2019- PF Payment for m/o May 19.
  • 15-06-2019- ESIC Payment for m/o May 19
  • 25-06-19 – PF Return filling for May 19 (including pension & Insurance scheme forms

Due Date Compliance Calendar May 2019

A. Due dates for Compliances under GST

  • 11-05-19- Due date for filing GSTR-1 for m/o April 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 10-05-19- Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of April 19.
  • 10-05-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o April 19.
  • 20-05-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o April 19.
  • 13-05-2019- Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the m/o April 19
  • 20-05-2019- GSTR-3B for the m/o April 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 07-05-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of April 19. However, all sum deducted by an office of the government shall be paid to credit of Central Government on the same day where tax is paid without production of an Income-tax Challan
  • 15-05-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o March 19
  • 15-05-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o March 19
  • 15-05-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o April 19 has been paid without production of a challan
  • 15-05-19 -Quarterly statement of TCS deposited for the quarter ending March 31, 2019
  • 30-05-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of April 19
  • 30-05-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of April 19
  • 31-05-19 –Quarterly statement of TDS deposited for the Quarter ending March 31st, 2019

C. Due dates for Compliances under Companies Act

  • 30-05-19 – Form DPT-3 – Onetime Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014 
  • Within 30 days of from the date of deployment of e-form – Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN) need to file DIR-3KYC. Penalty after due date is Rs. 5,000/-. According to Latest update DPT-3 form is expected to be revised / notified w.e.f. 1st May, 19  
  • 30-05-19 Form MSME -1 (One-time Return as at 22.01.2019) All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises & whose payments to MSME suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the MSME Development Act, 2006) to file details of all outstanding dues to MSME suppliers existing on 22nd January, 2019 within thirty days from the date of deployment of e-form.

D. Due dates for Compliances under ESI, PF Acts

  • 15-05-2019- PF Payment for m/o April 19.
  • 15-05-2019- ESIC Payment for m/o April 19
  • 25-05-19 – PF Return filling for April 19 (including pension & Insurance scheme forms

Due Date Compliance Calendar April 2019

A. Due dates for Compliances under GST

  • 11-04-19- Due date for filing GSTR-1 for m/o March 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 30-04-19- Due date for filing GSTR-1 for March 19 Quarter -> Applicable for taxpayers with Annual Aggregate turnover LESS than Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only.
  • 10-04-19- Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of March 19.
  • 10-04-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o March 19.
  • 20-04-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o March 19.
  • 13-04-2019- Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the m/o March 19
  • 18-04-2019- Quarterly return GSTR – 4 for taxpayers opting for Composition Scheme from the period starting from Jan 2019 to March 2019.
  • 20-04-2019- GSTR-3B for the m/o March 19. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed
  • 30-04-19 – Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.

B. Due dates for Compliance under Income tax

  • 07-04-19- Due date for deposit of tax deducted /collected at source by an office of the government for m/o March 19. However, all sum deducted by an office of the government shall be paid to credit of Central Government on the same day where tax is paid without production of an Income-tax Challan
  • 30-04-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March 19.
  • 14-04-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o Feb 19
  • 14-04-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Feb 19
  • 30-04-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Feb 19 has been paid without production of a challan
  • 30-04-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of March 19
  • 30-04-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of March 19

C. Due dates for Compliances under Companies Act

  • 21-04-2019- Form DPT-3 – Onetime Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014 (New e-form not yet deployed by Ministry (ROC)
  • 25-04-19- INC- 22A- Filing of the particulars of the Company & its registered office. (by every company incorporated on or before 31.12.17)- Penalty after due date is Rs. 10,000/-
  • 30-04-19 – Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN). Penalty after due date is Rs. 5,000/-

D. Due dates for Compliances under ESI, PF Acts

  • 15-04-2019- PF Payment for m/o March 19.
  • 15-04-2019- ESIC Payment for m/o March 19
  • 25-04-19 – PF Return filling for March 19 (including pension & Insurance scheme forms

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

(Republished with amendments)

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41 Comments

  1. rajesh agarwal says:

    sir, ur presentation is excellent. i just wanted to know, if the compliance date for esi and pf is 15th august ,a national holiday,can the date be read as 16th august as the last date.

  2. V.SURESH says:

    TO COMPLY WITH VARIOUS STATUTORY PROCEDURES OF OUR GOVT., THE PLANNING IS COMPULSORY, FOR WHICH YOUR DUE DATE COMPLIANCE CALENDAR IS VERY MUCH USEFUL.

  3. FCAMKGUPTA says:

    Subscribe to our YouTube channel, “Tax Expert MK GUPTA” for Latest / instant legal updates.
    M.K. Gupta. Chartered Accountant

  4. Paul Chandra Kumar says:

    May add – Statement of Specified Financial Transactions u/s 285BA(1) of the Income tax Act, 1961 – FY 2018-19 -Due Date 31 May 2019

  5. Ahmad says:

    DEAR SIRS
    MY TURNOVER IS BELOW 1.5 cr, I FILED GSTR1 FOR JULY-17 FOR JULY-17 AFTER THAT GOVT GAVE RELIEF FOR SMALL BUSINESS TO FILE GSTR-1 QTRLY SO I FILED GSTR-1 FOR (JUL-AUG-SEP) IN SEP-17,
    NOW JULY-17 DATA HAS BEEN POSTED TWICE AND IT WAS NOT DELETED AUTOMATICALLY AS PER INSTRUCTIONS IN THE MEDIA AT THAT TIME
    I FEEL CONFIDENT OF RECEIVING A HELPFUL REPLY

  6. Vinoth says:

    Dear Sir/Madam,
    I’ve enrolled in GST dt on 11.10.2018 and paid the Tax Amount for the months of October, November & December 2018 before 20th every month. But I don’t know about the e-filing of the returns. I’ve thought that quarterly option is there. When I tried to file the e-returns through online, it shows me about the penalty which is very high. Due to less knowledge and experience of this new GST, I couldn’t able to follow this properly. I don’t know how to waiver the penalty in GST. Pls help me if anyone knows..

  7. AVINASH KUMAR says:

    Dear Sir,
    B. Due dates for Compliance under Income tax
    ≥ 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Nov 2018.

    here it should be Oct.2018 instead of Nov.2018.
    Pls. revert if I am incorrect.
    Thanks
    Avinash

  8. CA. Monika N Rathi says:

    Hello Sir,
    in compliance calender for the month of october, you have written GSTR-4 for Non Resident taxable person but it for Composition Dealer.

  9. CA Sumit Jalan says:

    Hello sir,
    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  10. Aman Garg says:

    If F.y. of WOS outside india is Jan-Dec, we have to file Form ODI Part II along with Balance sheet ending 31st March or 31st December? And till when it is to be filed?

  11. Abhishek says:

    Dear Sir for job work related reporting Form ITC-04 is being used for which last date to file the same was December 31, 2017. ITC-01 is mentioned under your note by typical mistake please correct the same.

  12. SMARTASSOCIATES says:

    SIR, IF I am Filing gstr1 for August months( turnover below1.5 CR) WEBSITE IS NOT Accepting it and only taking return for the months JULY only., which is already filed by me. so what to do? now i have to file GSTR1 return for july, aug, sep, combine or i have to file that Individually?

  13. Anuradha says:

    This query is from the owner of a commercial property, who has given the property on monthly lease rent of Rs 3,60,000. After the introduction of GST, for the first time, Rent and GST are received on 9th October, 2017. Annual gross receipts of Lease rent are Rs 43,20,000 only.
    Pl advise on GST payment and return filing compliances;
    Query 1 : what is the due date for payment of GST, as per the latest timelines ?
    Query 2 : what are the returns to be filed by the owner of the property and the due dates for compliance as per the latest revised guidelines.

    1. Ganeshan says:

      GSTR 3B to be filed by 20th of subsequent month. GSTR 1, 2, 3 to be filed on quarterly basis as the turnover in your case is 1.5 crores. The return GSTR 1 for quarter July to Sept 2017 is due on 31.12.2017.

    1. Banu says:

      Same may be corrected as

      GSTR 1. TO> 100 CRORES. 3RD OCTOBER
      TO<= 100 CRORES. 10TH OCTOBER

      GSTR2. FOR ALL. 31ST OCTOBER

      GSTR3. FOR ALL. 10TH NOVEMBER

    1. FCA M K GUPTA says:

      Extension of time limit for filling of return in Form GSTR – 4 for the quarter ending September 2017 by a composition dealer upto November 15, 2017 vide Notification No. 41/2017 –dated October 13, 2017

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