CA Durgesh Kabra

The business entity such as Proprietary Concerns/Partnership Firms/ LLP/ AOP/HUF/ Companies, etc. has to follow various statutory compliances monthly/quarterly/half-yearly/annually, as the case may be.

For the benefit of all and timely compliances related to various laws applicable to be followed are listed below:

Various laws applicable to be followed for the January, 2019 month (December 2018 Commitments)

Due Date Category Description
07-01-2019 Income Tax Due date for deposit of Tax deducted/collected for the month of December, 2018. 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.
07-01-2019 Income Tax Due date for deposit of TDS for the quarter ending Dec 31, 2018 (October 2018 to December 2018) when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
10-01-2019 GST GST monthly return for the month of December 2018 (GSTR-7 for TDS Deductor).
10-01-2019 GST GST monthly return for the month of December 2018 (GSTR-8 for TCS Collector).
11-01-2019 GST Monthly return for registered persons with aggregate turnover of more than Rs.1.50 crores for the month of December 2018 (GSTR-1).
13-01-2019 GST GST Return for input service distributor for the month of December 2018 (GSTR 6).
14-01-2019 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IB in the month of November, 2018.
15-01-2019 Income Tax Due date for furnishing of Form 24G by an office of the Government where TDS for the month of December, 2018 has been paid without the production of a challan.
15-01-2019 Income Tax Quarterly statement of TCS deposited for the quarter ending December 31, 2018
15-01-2019 Income Tax Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers). In Form No. 15CC for quarter ending December, 2018
15-01-2019 Income Tax Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018
15-01-2019 Provident Fund Monthly PF payment for December 2018.
15-01-2019 ESIC ESIC payment for the month of December 2018.
15-01-2019 MVAT Due Date for filling of audit report in form e-704, for the Financial Year 2017-18.
18-01-2019 GST Quarterly Return from October to December 2018 for Composition Scheme Dealer (GSTR-4).
20-01-2019 GST GST summary return for the month of December 2018 (GSTR 3B).
20-01-2019 GST GST Return for Non-resident foreign taxpayers for the month of December 2018 (GSTR 5).
20-01-2019 GST GST Return for NRI OIDAR service provider for the month of December 2018 (GSTR 5A).
25-01-2019 Provident Fund (includes EDLI) PF Return filing for December 2018 (including pension and insurance scheme forms)
30-01-2019 Income Tax Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018
30-01-2019 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194-IB in the month of December, 2018.
31-01-2019 Income Tax Quarterly statement of TDS deposited for the quarter ending December 31, 2018
31-01-2019 GST Quarterly return for registered persons with aggregate turnover of less than Rs.1.50 crores for the period of October to December 2018 (GSTR-1).

Various laws applicable to be followed for the December, 2018 month (November 2018 Commitments)

Due Date Category Description
07-12-2018 Income Tax Due date for deposit of Tax deducted/collected for the month of November, 2018. 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.
10-12-2018 GST GST monthly return for the month of November 2018 (GSTR-7 for TDS Deductor).
10-12-2018

 

GST GST monthly return for the month of November 2018 (GSTR-8 for TCS Collector).
11-12-2018 GST Monthly return for registered persons with aggregate turnover of more than Rs.1.50 crores for the month of November 2018 (GSTR-1).
13-12-2018 GST GST Return for input service distributor for the month of November 2018 (GSTR 6).
15-12-2018 Income Tax Due date for furnishing of Form 24G by an office of the Government where TDS for the month of November, 2018 has been paid without the production of a challan.
15-12-2018 Income Tax Third installment of advance tax for the Assessment Year 2019-20.
15-12-2018 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2018.
15-12-2018 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2018.
15-12-2018 Provident Fund Monthly PF payment for November 2018.
15-12-2018 ESIC ESIC payment for the month of November 2018.
20-12-2018 GST GST monthly return for the month of November 2018 (GSTR 3B).
20-12-2018

 

GST GST Return 5 Non-resident foreign taxpayers for the month of November 2018 (GSTR 5).
20-12-2018

 

GST GST Return 5A NRI OIDAR service provider for the month of November 2018 (GSTR 5A).
25-12-2018 Provident Fund(includes EDLI)

 

PF Return filing for November 2018 (including pension and insurance scheme forms)
30-12-2018 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2018.
30-12-2018 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2018
31-12-2018 Company law Form AOC-4, AOC-4 XBRL and Form AOC-4 CFS (in case of Consolidated financial statements) for Filing of Annual Accounts. (vide Circular No. 10/2018 dated 29.10.2018 issued by MCA )
31-12-2018 Company law Form MGT-7 for Filing of Annual Return (vide Circular No. 10/2018 dated 29.10.2018 issued by MCA)
31-12-2018 GST Annual return for financial year 2017-18 (GSTR 9)
31-12-2018 GST Persons registered under composition scheme under GST (GSTR 9A)
31-12-2018 GST E Commerce Operator annual form for financial year 2017-18 (GSTR 9B)
31-12-2018

 

GST Taxpayers whose annual turnover  exceeds Rs. 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C 

Various laws applicable to be followed for the November, 2018 month (October 2018 Commitments)

Due Date Category Description
07-11-2018 Income Tax Due date for deposit of Tax deducted/collected for the month of October, 2018. 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.

 

11-11-2018 GST Monthly return for registered persons with aggregate turnover of more than Rs.1.50 crores for the month of October 2018 (GSTR-1).

 

14-11-2018 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IB in the month of September, 2018.

 

15-11-2018 Income Tax Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2018.

 

15-11-2018 Income Tax Due date for furnishing of Form 24G by an office of the Government where TDS for the month of October, 2018 has been paid without the production of a challan.

 

15-11-2018 Provident Fund Monthly PF payment for October 2018.
15-11-2018 ESIC ESIC payment for the month of October 2018.
20-11-2018 GST GST monthly return for the month of October 2018 (GSTR 3B).

 

25-11-2018 Provident Fund (includes EDLI) PF Return filing for October 2018 (including pension and insurance scheme forms).

 

29-11-2018 Company Law

 

 

Form MGT –7 for filing of Annual Return (60 days from the conclusion of AGM).

 

30-11-2018 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194-IB in the month of October, 2018

 

30-11-2018 Income Tax Annual return of income for the assessment year 2018-19 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)

 

30-11-2018 Income Tax Audit report under section 44AB for the assessment year 2018-19 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E

 

30-11-2018 Income Tax Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

 

30-11-2018 Income Tax Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2017-18

 

30-11-2018 Income Tax Country-By-Country Report in Form No. 3CEAD by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2016-17.

 

30-11-2018 Income Tax Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2017-18

 

30-11-2018

 

Income Tax Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2017-18) to units holders

 

30-11-2018

 

Income Tax Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA

 

30-11-2018

 

Income Tax Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB

 

30-11-2018

 

Income Tax Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2017-18. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A.

 

30-11-2018

 

Income Tax Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.

 

30-11-2018 Income Tax Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2018)

 

30-11-2018 Income Tax Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2018)

 

30-11-2018 Income Tax Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction]

 

30-11-2018 Income Tax Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2018)

 

30-11-2018 Income Tax Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2018).

 

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

Read Other Articles of CA Durgesh Kabra

(Republished with amendments replacing due date calendar for earlier months)

Author Bio

Qualification: CA in Practice
Company: DMKH & CO.
Location: Maharashtra, IN
Member Since: 01 Dec 2018 | Total Posts: 15
Chairman of WIRC of ICAI for 2012-13, during his chairmanship WIRC got Best Regional Council award, Best Student Association award, and 8 awards to various branches, in all 10 awards which is highest ever achiever in the history of WIRC. View Full Profile

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9 responses to “Statutory Compliance Due date Calendar- January 2019”

  1. RAKESH says:

    I think you have missed the itc-04 due date 31-12-2018

    Extension of due date of filing Form GST ITC-04 to 31-12-2018 for period July 17 to Sep 18

  2. Saadat Baig says:

    Dear Sir,

    What about for revised return ER-1 after calander month completed?

  3. sridhar says:

    due date of statutory payments has to be extended in chennai due to incessant rains.
    lots of offices are unable to operate since systems have crashed
    govt cannot charge interest on such genuine delays.

  4. dhanalakshmi says:

    WHAT WILL BE PF due date IN VIEW OF 15 AUGUST 2015 IS NATIONAL HOLIDAY & 16TH IS SUNDAY?

  5. AMOL BOKIL says:

    WHAT WILL BE PF due date IN VIEW OF 15 AUGUST 2015 IS NATIONAL HOLIDAY & 16TH IS SUNDAY?

  6. Mahesh Jindal says:

    Need to confirm whether note 1 is applicable to excise returns also ( ER1 and ER6).

  7. Ramakant Tiwari says:

    Sorry I missed to see the last line.

  8. Ramakant Tiwari says:

    I think you have missed the fact that Income Tax Return due date is extended form July 31st to August 31

  9. Susheel says:

    Dear CA Durgesh,

    Thanks for such an informational article. One thing to add up is Maharashtra Labour Welfare Fund, Deducted after every 6 month and deposited in MLWF Office.

    Thanks.

    Best Regards,
    Susheel Soneji

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