Statutory and Tax Compliance Calendar contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A) Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.), EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same. Please note List of Compliance may not be exhaustive list of Compliances.

Statutory and Tax Compliance Calendar for October 2019

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. 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 for the month of September 2019. GSTR-7 10-10-2019
2. The due date for furnishing statement by e-commerce companies for the Month of September 2019. GSTR-8 10-10-2019
3. Return of outward supplies of taxable goods and/or services for the Month of September 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-10-2019
4. Return for Input Service Distributor. GSTR – 6 13-10-2019
5. Due date for filing CMP 08 by Composition Dealer for the quarterly return ending September, 2019. CMP-08 18-10-2019
6. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 & GSTR – 5A 20-10-2019
7. Simple GSTR return for the month of September, 2019. GSTR 3B 20-10-2019
8. Return of outward supplies of taxable goods and/or services for the Quarterly ending September 2019 (for Assesses having turnover upto 1.5 Cr.) Quarterly Return. GSTR -1 31-10-2019
9. GST Annual Return for the year 2017-18. GSTR-9 30-11-2019
10. GST Annual Return (Composition Scheme) for the year 2017-2018. GSTR-9A 30-11-2019
11. GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.). GSTR-9C 30-11-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for September 2019 ECR 15-10-2019
2. ESIC Payment for September 2019 ESI Challan 15-10-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of September, 2019.

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.

07-10-2019
2. Due date for deposit of TDS for the period July 2019 to September 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 07-10-2019
3. Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of September, 2019 has been paid without the production of a challan. Form 24G 15-10-2019
4. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2019 15-10-2019
5. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2019 15-10-2019
6. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form for quarter ending September, 2019. Form no. 15CC 15-10-2019
7. Quarterly statement of TCS deposited for the quarter ending September 30, 2019 15-10-2019
8. Upload declarations received from recipients in Form during the quarter ending September, 2019 Form No. 15G/15H 15-10-2019
9. Due date for furnishing statement in Form by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2019. Form No. 3BB 15-10-2019
10. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2019. 30-10-2019
11. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2019. 30-10-2019
12. Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019. 30-10-2019
13. Intimation by a designated constituent entity, resident in India, of an international group in Form for the accounting year 2018-19. Form No. 3 CEAB 31-10-2019
14. Quarterly statement of TDS deposited for the quarter ending September 30, 2019 31-10-2019
15. Due date for furnishing of Annual audited accounts for each approved programmes under section 35 (2AA) 31-10-2019
16. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2019 31-10-2019
17. Copies of declaration received in Form during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director. Form No. 60 31-10-2019
18. Statement in Form to be furnished to accumulate income for future application under section 10(21) or 11(1). Form No.10 31-10-2019
19. Due date for filing of 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) has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019. 31-10-2019
Compliances Calendar for LODR/SEBI
1. Corporate Governance Report under Regulation 27(2) 15-10-2019
2. Shareholding Pattern under Regulation 31(b) 21-10-2019
3. Statement of Grievance Redressal Mechanism Regulation 13(3) 21-10-2019
4. Reconciliation of share capital audit Report (SEBI- DP Reg.) 30-10-2019
5. Certificate from Practicing Company Secretary under Regulation 40 (9) 30-10-2019
6. Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3) 30-10-2019
7. Submission of Annual Report (Reg – 34)

A copy of the annual report sent to the shareholders along with the notice of the AGM

Not later than the day of commencement of dispatch to its shareholders
Compliances Calendar for RBI
1. “The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019.

Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)

FLAIR
Compliance Calendar for Companies Act, 2013
1. Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2018-19)
Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report.

(Not applicable for a Private Company and Specified IFSC Public Company)

Form MGT 14
Conducting the Annual General Meeting (AGM) of a Company. 30-09-2019
Filing of Form for Appointment/ Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM. Form ADT-1 14-10-2019
Filing of Financial Statements with the Registrar of Companies within 30 days of AGM. Form AOC-4 /AOC 4 – XBRL 29-10-2019
Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) Form MGT-15 29-10-2019
Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7 29-11-2019
2. Application for KYC by way of MCA’s Web Based Verification Service and filing of DIR-3 KYC E-form for all Directors for the year ending 31.03.2019.

Note: e-Form DIR-3 KYC is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details. & Web service DIR-3-KYC-WEB is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.

e-form DIR 3 KYC & MCA’s Web Based Verification Service 14-10-2019
3. Filing of Statement of Account & Solvency (LLP Form 8) with the ROC for the Financial year 2018-19 by all Limited Liability Partnership(s). LLP Form 8 30-10-2019
4. All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall submit a return to the ROC in the interval of half yearly return. MSME Form I 31-10-2019
5. Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019)

(As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)

e-form PAS 6

(form not yet deployed by the MCA as on date)

29-11-2019
6. Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019. Form BEN-2 31-12-2019
7. Due date for filing of Form NDH-4 by the Nidhi incorporated under the Act on or after 1st July, 2019: Within 60 days after the expiry of 1 year from the date of its incorporation or the period up to which extension of time has been granted by the Regional Director.
8. Due date for filing of Form NDH-4 by every existing Nidhi company incorporated before 1st July, 2019: Within a period of 1 year from its date of incorporation OR within a period of 6 months from the date of commencement of Nidhi rules 2019, whichever is later.
9. Due date for filing of Form NDH-4 by Companies declared as Nidhi under previous Company Law: Within a period of 6 months from the date of commencement of Nidhi (Amendment) Rules, 2019.
10. For the charges created or modified on or after the 2nd November, 2018 following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019.

Period of Stay Small Companies and OPCs Other than Small Companies and OPCs
Up to 30 days 3 times of normal fees 6 times of normal fees
More than 30 days and up to 90 days 3 times of normal fees plus an advalorem fee of 0.025 per cent of the amount secured by the charge, subject to the maximum of 1 lakh rupees. 6 times of normal fees, plus an advalorem fee of 0.05 per cent of the amount secured by the charge, subject to the maximum of 5 lakh rupees”.

Statutory and Tax Compliance Calendar for September 2019

S. No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. The due date for furnishing statement by e-commerce companies for the Month of August 2019. GSTR-8 10-09-2019
2. Return of outward supplies of taxable goods and/or services for the Month of August 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-09-2019
3. Return for Input Service Distributor. GSTR – 6 13-09-2019
4. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-09-2019
5. Simple GSTR return for the month of August, 2019. GSTR 3B 20-09-2019
6. Due date for filing monthly return GSTR-3B for the month of July, 2019 for Registered persons whose principal place of business is in the specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand. GSTR 3B 20-09-2019
7. Due date for filing monthly return GSTR-3B for the month of July, 2019 for Registered persons whose principal place of business is in the State of Jammu and Kashmir. GSTR 3B 20-09-2019
8. GST Annual Return for the year 2017-18 GSTR-9 30-11-2019
9. GST Annual Return (Composition Scheme) for the year 2017-2018 GSTR-9A 30-11-2019
10. GST Annual Return for the year 2017-18 (for Assesses having turnover exceeding 2 Cr.) GSTR-9C 30-11-2019
11. Filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive supplier of services) CMP-02 30-09-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for August 2019 ECR 15-09-2019
2. ESIC Payment for August 2019 ESI Challan 15-09-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of August, 2019.

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.

07-09-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2019. 14-09-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2019. 14-09-2019
4. Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of August, 2019 has been paid without the production of a challan​. Form 24G 15-09-2019
5. Due date for furnishing statement in Form by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2019​. Form No. 3BB 15-09-2019
6. ​Second instalment of advance tax for the assessment year 2020-21 15-09-2019
7. 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). 30-09-2019
8. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2019 30-09-2019
9. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2019 30-09-2019
10. 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 September 30, 2019)​ 30-09-2019
11. Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (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).​ 30-09-2019
12. 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 September 30, 2019) 30-09-2019
13. Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on September 30, 2019) 30-09-2019
14. 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 does not have any international/specified domestic transaction] 30-09-2019
15. Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is September 30, 2019).​ 30-09-2019
Compliances Calendar for LODR/SEBI
NIL
Compliances Calendar for RBI
1.       “The Company / reporting entity shall take approval from the RBI in case of submission of FLA Return of 2019 / revision of FLA Return of 2019 after due date i.e July 31, 2019.

Further, submission of FLA returns for previous years will be activated only after September 01, 2019 (as per FLAIR Portal)

FLAIR
Compliance Calendar for Companies Act, 2013
1. Annual General Meeting & Annual Compliances (for companies having approved its financial statements for the year 2018-19)
Filing of form within 30 days from the date of passing of Board Resolution for approval of financial statements and the Board’s report.

 (Not applicable for a Private Company and Specified IFSC Public Company)

Form MGT 14
Conducting the Annual General Meeting (AGM) of a Company. 30-09-2019
Filing of Form for Appointment/Reappointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of AGM. Form ADT-1
Filing of Financial Statements with the Registrar of Companies within 30 days of AGM. Form AOC-4 /AOC 4 – XBRL
Filing Report on AGM within 30 days of AGM. (Applicable only for Listed Public Company) Form MGT-15
Filing of Annual Return with the Registrar of Companies within 60 days of AGM. Form MGT-7
2. Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019. Form BEN-2 30-09-2019
3. Application for KYC by way of MCA’s Web Based Verification Service and filing of DIR-3 KYC E-form for all Directors for the year ending 31.03.2019.

Note: e-Form DIR-3 KYC is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details. & Web service DIR-3-KYC-WEB is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.

e-form DIR 3 KYC & MCA’s Web Based Verification Service 30-09-2019
4. Reconciliation of Share Capital Audit Report (Half-yearly). (They shall come into force with effect from 30.09.2019)

(As per Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019)

e-form PAS 6

(form not yet deployed by the MCA as on date)

Within 60 days from the conclusion of Half year
5. Due date for filing of Form NDH-4 by the Nidhi incorporated under the Act on or after 1st July, 2019:  Within 60 days after the expiry of 1 year from the date of its incorporation or the period up to which extension of time has been granted by the Regional Director.
6. Due date for filing of Form NDH-4 by every existing Nidhi company incorporated before 1st July, 2019:  Within a period of 1 year from its date of incorporation OR within a period of 6 months from the date of commencement of Nidhi rules 2019, whichever is later.
7. Due date for filing of Form NDH-4 by Companies declared as Nidhi under previous Company Law:  Within a period of 6 months from the date of commencement of Nidhi (Amendment) Rules, 2019.
8. For the charges created or modified on or after the 2nd November, 2018 following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019.

Period of Stay Small Companies and OPCs Other than Small Companies and OPCs
Up to 30 days 3 times of normal fees 6 times of normal fees
More than 30 days and up to 90 days 3 times of normal fees plus an advalorem fee of 0.025 per cent of the amount secured by the charge, subject to the maximum of 1 lakh rupees. 6 times of normal fees, plus an advalorem fee of 0.05 per cent of the amount secured by the charge, subject to the maximum of 5 lakh rupees”.
9. All companies, who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall submit a return to the ROC in the  interval of half yearly return. MSME Form I 31-10-2019
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