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.

Income Tax Statutory and Tax Compliance

Statutory and Tax Compliance Calendar for May, 2019

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Form GSTR-7 for the month of April, 2019. GSTR-7 10-05-2019
2. The due date for furnishing statement by e-commerce companies for the Month of April 2019. GSTR-8 10-05-2019
3. Return of outward supplies of taxable goods and/or services for the Month of April 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-05-2019
4. Return for Input Service Distributor GSTR – 6 13-05-2019
5. Simple GSTR return for the month of April, 2019 GSTR 3B 20-05-2019
6. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-05-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for April 2019 ECR 15-05-2019
2. ESIC Payment for April 2019 ESI Challan 15-05-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted/collected for the month of April, 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. 07-05-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2019. 15-05-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2019. 15-05-2019
4. Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of April, 2019 has been paid without the production of a challan. Form 24G 15-05-2019
5. Quarterly statement of TCS deposited for the quarter ending March 31, 2019. 15-05-2019
6. Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the ​system for the month of April, 2019.​ Form No. 3BB 15-05-2019
7. Submission of a statement by non-resident having a liaison office in India for the financial year 2018-19. Form No. 49C 30-05-2019
8. ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2019. 30-05-2019
9. ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2019. 30-05-2019
10. Quarterly statement of TDS deposited for the quarter ending March 31, 2019. 31-05-2019
11. Return of tax deduction from contributions paid by the trustees of an approved superannuation fund. 31-05-2019
12. ​Due date for furnishing of statement of financial transaction as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2018-19. Form No. 61A 31-05-2019
13. Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) for calendar year 2018 by reporting financial institutions. Form No. 61B 31-05-2019
14. Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn’t been allotted any PAN. 31-05-2019
15. ​Application for allotment of PAN in case of person being Managing Director, Director, Partner, Trustee, Author, Founder, Karta, Chief Executive Officer, ​Principal Officer or Office Bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN. 31-05-2019
Compliances Calendar for LODR/SEBI
1.       Secretarial Compliance Report to Stock Exchanges

(SEBI’s Circular CIR/CFD/CMD1/27/2019 dated 08th February, 2019)

30-05-2019
2.       Financial Results alongwith Auditor’s Report under Regulation 33 (3) of LODR. 30-05-2019
Compliance Calendar for Companies Act, 2013
1. Every individual, who is an SBO in a Reporting Co. shall file Form BEN 1 within ninety days from the commencement of the SBO Rules (i.e. 8th February 2019) Form BEN 1 08-05-2019
2. Annual Return for Limited Liability Partnership / LLP LLP Form 11 30-05-2019
3. 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 mentioned below:

a. Initial return

b. Regular half yearly return (October to March)

MSME Form I

(e-form available for filing as on date)

30-05-2019
4. Annual Return of Foreign Company (Sec. 384 of the Companies Act, 2013 and Rule 7 of the Companies (Registration of Foreign Companies) Rules, 2014) Form FC-4 30-05-2019
5. The Reporting Co. shall issue Notice to members (other than individuals) holding not less than 10% of its shares or voting rights or right to receive dividend, seeking information about SBO. Form BEN 4 Not specified

but maximum time limit of 90 days for individual to furnish Form BEN 1

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

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

30 days from the date of receipt of form BEN-1.
7. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. Form NFRA-1

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

30 days from the date of deployment of e-form in the MCA portal
8. Application for KYC of all Directors for the year ending 31.03.2019. e-form DIR 3 KYC 30 days from the date of deployment of e-form in the MCA portal
9. Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification). Active Form INC -22 A
(e-form available for filing as on date)
15-06-2019
10. Every company to which the Companies (Acceptance of Deposits) Rules, 2014 rules apply, shall on or before the 30th day of June, of every year, file with the ROC, a return in Form DPT-3 along with the fee and furnish the information contained therein as on the 31st day of March of that year duly audited by the Auditor of the company.

Further, every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of Rule 2(1)(c) from 01st April, 2014 to 31st March, 2019, as specified in Form DPT-3  within 90 days from the date of 31st March, 2019 along with fee.

e-Form DPT-3

(e-form available for filing as on date)

30-06-2019

29-06-2019

Statutory and Tax Compliance Calendar for April, 2019

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Form GSTR-7 for the month of March 2019. GSTR-7 10-04-2019
2. The due date for furnishing statement by e-commerce companies for the month of March 2019. GSTR-8 10-04-2019
3. Return of outward supplies of taxable goods and/or services for the Month of March 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-04-2019
4. Return for Input Service Distributor GSTR – 6 13-04-2019
5. Quarterly return for taxpayers opting for Composition Scheme. GSTR-4 18-04-2019
6. Simple GSTR return for the month of March 2019 GSTR 3B 20-04-2019
7. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR. GSTR-5 &

GSTR – 5A

20-10-2018
8. Return of outward supplies of taxable goods and/or services for the Quarter Jan – Mar 2019 (for Assesses having turnover less than 1.5 Cr.) Quarterly Return. GSTR -1 30-04-2019
9. Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.  TRAN-2 30-04-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for March 2019 ECR 15-04-2019
2. ESIC Payment for March 2019 ESI Challan 15-04-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of Tax deducted by an office of the government for the month of March, 2019. 07-04-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2019 (TDS on Immovable   property) 14-04-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2019 (TDS on Certain Rent payment) 14-04-2019
4. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for the quarter ending March, 2019. Form No. 15CC 15-04-2019
5. Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2019. Form no. 3BB 15-04-2019
6. Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2019 has been paid without the production of a challan. 30-04-2019
7. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March, 2019. 30-04-2019
8. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2019 30-04-2019
9. Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2019. 30-04-2019
10. Due date for e-filing of a declaration containing particulars of Form No. 60 received during the period October 1, 2018 to March 31, 2019. Form No. 61 30-04-2019
11. Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2019. 30-04-2019
12. Due date for deposit of TDS for the period January 2019 to March 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 30-04-2019
Compliances Calendar for LODR/SEBI
1.       Corporate Governance Report under Regulation 27(2) 15-04-2019
2.       Shareholding Pattern under Regulation 31 21-04-2019
3.       Statement of Investor Complaints under Regulation 13(3) 21-04-2019
4.       Reconciliation of share capital audit Report (SEBI- DP Reg.55A) 30-04-2019
5.       Certificate from Practicing Company Secretary under regulation 40 (9) 30-04-2019
6.       Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3) 30-04-2019
7.       Fees and other charges to be paid to the recognized stock exchange(s) – Regulation 14 30-04-2019
8.       The top 500 listed entities based on market capitalization (calculated as on March 31 of every financial year) shall formulate a dividend distribution policy which shall be disclosed in their annual reports and on their websites. (Regulation 43 A)
9.       In case of top 500 listed entities based on market capitalization (calculated as on March 31 of every financial year), Business responsibility report is required to include in Annual Report is compulsory as per prescribed Format. However in case of other than top 500 listed companies based on market capitalization and listed entities which have listed their specified securities on SME Exchange, may include these Business responsibility reports on a voluntary basis.
10.    SEBI (LODR) Amendment Regulations, 2018 (This is not an exhaustive list)
11.    top 500 listed entities to have at least one woman Independent director 01-04-2019
12.    Top 1000 listed entities to have at least 6 directors on Board 01-04-2019
13.    quorum of every meeting of the board of directors of the top 1000 listed entities with effect from April 1, 2019, to be one-third of its total strength or three directors, whichever is higher, including at least one independent director. 01-04-2019
14.    A person shall not be a director in more than eight listed entities with effect from April 1, 2019 01-04-2019
15.    Requirement of special resolution for appointing/ continuing the directorship of any person as a non-executive director who has attained the age of seventy five years. 01-04-2019
16.    Requirement of having a non-executive Chairman who shall not be related to the MD/ CEO of the listed entity. Applicable to top 500 listed entities on the basis of market Capitalisation. 01-04-2019
17.    Performance evaluation of independent directors by entire Board 01-04-2019
18.    Recommendation by the Board to the shareholders for each item of special business. 01-04-2019
19.    Revised quorum requirement for every meeting of NRC being one-third of its total strength or two members, whichever is greater, including at least one independent director in attendance. NRC to meet atleast once a year 01-04-2019
20.    Stakeholders Relationship Committee (SRC) to specifically look into the various aspects of interest of shareholders, debenture holders and other security holders. 01-04-2019
21.    SRC’s composition to comprise of at least three directors, with at least one being an independent director. SRC to meet once in a year 01-04-2019
22.    Risk Management Committee (RMC) to meet once in a year. RMC to be formed by top 500 listed entities 01-04-2019
23.    In case of voting for Material RPTs, related parties need not abstain from voting and can cast vote against/ not in favor of the transaction. 01-04-2019
24.    At least one independent director on the board of directors of the listed entity shall be a director on the board of directors of an unlisted material subsidiary, whether incorporated in India or not 01-04-2019
25.    Declaration by ID at the first meeting as director/ first meeting of FY and whenever there is a change that he meets criteria of independence and taking on record of the same by Board after undertaking due assessment of the veracity 01-04-2019
26.    The top 100 listed entities by market capitalization shall hold their annual general meetings within a period of five months from the date of closing of the financial year and shall provide one-way live webcast of the proceedings of the AGM. 01-04-2019
SEBI (SAST) Regulations, 2011
1.       Disclosures required under Regulation 30(1) and Regulation 30(2) shall be made to;

a. every stock exchange where the shares of the target company are listed; and

b. the target company at its registered office.

Reg 30(1) – Every person together with PAC, holds shares / voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their shareholding & voting rights as of the 31st March, in such target company.

Reg 30 (2) – The promoter of every target company shall together with PAC with him, disclose their aggregate shareholding & voting rights as of the 31st March, in such target company.

Within 7 working days from the end of 31st March, 2019
Compliance Calendar for Companies Act, 2013
1. All Specified Companies (i.e. 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 section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019. MSME Form I

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

30 days from the date of deployment of e-form in the MCA portal
2. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. Form NFRA-1

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

30 days from the date of deployment of e-form in the MCA portal
3. Initial 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.

Note: Every company (other than Government company) shall file a onetime return of outstanding receipt of money or loan from 01st April, 2014 till 22nd January, 2019, which are not considered as deposits, in Form DPT-3 within ninety days of 22nd January, 2019.

Form DPT-3

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

22-04-2019
4. Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification). Active Form INC -22 A

(form available for filing as on date)

25-04-2019
5. Application for KYC of Directors for the year ending 31.03.2019. e-form DIR 3 KYC 30-04-2019
6. Every individual, who is an SBO in a Reporting Co. shall file Form BEN 1 within ninety days from the commencement of the SBO Rules (i.e . 8th February 2019) Form BEN 1 08-05-2019
7. The Reporting Co. shall issue Notice to members (other than individuals) holding not less than 10% of its shares or voting rights or right to receive dividend, seeking information about SBO. Form BEN 4 Not specified but maximum time limit of 90 days for individual to furnish Form BEN 1
8. 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 (form not yet deployed by the MCA as on date) 30 days from the date of receipt of form BEN-1.

Statutory and Tax Compliance Calendar for March, 2019

S.No Particulars of Compliance Forms/Returns Due Date
Compliances Calendar for GST
1. Form GSTR-7 for the month of February 2019. GSTR-7 10-03-2019
2. The due date for furnishing statement by e-commerce companies for the month of February 2019. GSTR-8 10-03-2019
3. Return of outward supplies of taxable goods and/or services for the Month of February 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-03-2019
4. GST Return for input service distributor for the month of February 2019. GSTR 6 13-03-2019
5. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 & 5A 20-03-2019
6. Simple GSTR return for the month of February 2019. GSTR 3B 20-03-2019
7. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch. TRAN-1 & TRAN-2 31-03-2019
8. Filing of ITC-04 (Input Credit on Job Work) for July 2017 to December 2018. ITC-04 31-03-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for February 2019 ECR 15-03-2019
2. ESIC Payment for February 2019 ESI Challan 15-03-2019
Compliances Calendar for Income Tax Act
1. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA (Immovable Property other than Agricultural Land) in the month of January, 2019. 02-03-2019
2. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB (for Rent) in the month of January, 2019. 02-03-2019
3. Due date for deposit of tax deducted/collected for the month of February, 2019. (TDS & TCS). 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. 07-03-2019
4. Due date for furnishing of Form by an office of the Government where TCS for the month of February, 2019 has been paid without the production of a challan. Form 24G 15-03-2019
5. Fourth installment of advance tax for the assessment year 2019-20. 15-03-2019
6. Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/ 44ADA. 15-03-2019
7. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2019 17-03-2019
8. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2019 17-03-2019
9. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2019 30-03-2019
10. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2019 30-03-2019
11. Due date for linking of Aadhaar number with the PAN 31-03-2019
12. Country-By-Country Report for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group. Form No. 3CEAD 31-03-2019
13. Country-By-Country Report for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. Form No. 3CEAD 31-03-2019
Compliances Calendar for SEBI
1.       The listed entity shall give prior intimation to the stock exchanges at least 11 working days before the date on and from which the interest on debentures and redemption of debentures shall be payable. Applicable for Debt Listed Company  Before 31st March, 2019

(if the entity makes payments in Quarterly basis)

2.       Certificate to the stock exchanges within 2 days of the interest or principal or both becoming due date that it has made timely payment of interest or principal or both becoming due that it has made timely payment of interest or principal obligations or both in respect of the NCD securities. Applicable for Debt Listed Company
3.       The listed entity shall give notice in advance of 7 clear working days to the stock exchange(s) of the record date fixed for purposes of payment of interest, and payment of redemption or repayment amount or for such other purposes as specified by the stock exchange. Applicable for Debt Listed Company
Compliance Calendar for Companies Act, 2013
1. As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC. e-Form INC 20A Within 180 days from the date of Incorporation of the Company
2. All Specified Companies (i.e. 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 section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019. MSME Form I

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

30 days from the date of deployment of e-form in the MCA portal
3. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. Form NFRA-1

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

30 days from the date of deployment of e-form in the MCA portal
Important other Compliances under the Companies Act, 2013
4. Initial 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.

Note: Every company (other than Government company) shall file a onetime return of outstanding receipt of money or loan from 01st April, 2014 till 22nd January, 2019, which are not considered as deposits, in Form DPT-3 within ninety days of 22nd January, 2019.

Form DPT-3 22-04-2019
5. Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification). Active Form INC -22 A 25-04-2019
6. Application for KYC of Directors for the year ending 31.03.2019. 30-04-2019
7. Every individual, who is an SBO in a Reporting Co. shall file Form BEN 1 within ninety days from the commencement of the SBO Rules (i.e . 8th February 2019) Form BEN 1 08-05-2019
8. The Reporting Co. shall issue Notice to members (other than individuals) holding not less than 10% of its shares or voting rights or right to receive dividend, seeking information about SBO. Form BEN 4 Not specified

but maximum time limit of 90 days for individual to furnish Form BEN 1

9. 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

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

30 days from the date of receipt of form BEN-1.

Statutory and Tax Compliance Calendar for February 2019

S.No Particulars of Compliance Forms/Returns Due Date
Compliances Calendar for GST
1. Form GSTR-7 for the month of January 2019. GSTR-7 10-02-2019
2. The due date for furnishing statement by e-commerce companies for the month of January 2019. GSTR-8 10-02-2019
3. Return of outward supplies of taxable goods and/or services for the Month of January 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-02-2019
4. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 & 5A 20-02-2019
5. Simple GSTR return for the month of January 2019. GSTR 3B 20-02-2019
Compliances Calendar for ESI and PF Payments
1. PF Payment for January 2019 ECR 15-02-2019
2. ESIC Payment for January 2019 ESI Challan 15-02-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of tax deducted/collected for the month of January, 2019. (TDS & TCS) 07-02-2019
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA (Immovable Property other than Agricultural Land) in the month of December, 2018. 14-02-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB (for Rent) in the month of December, 2018. 14-02-2019
4. Due date for furnishing of Form by an office of the Government where TCS for the month of January 2019 has been paid without the production of a challan. Form 24G 15-02-2019
5. Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2018. 15-02-2019
Compliances Calendar for SEBI
1.       Submission of Financial Results alongwith Limited review report/Auditor’s report for the quarter ended December (Reg 33 (3) of LODR). 14-02-2019
2. Members of the Promoters Group (As defined in the ICDR Regulations) shall make the initial disclosures regarding the securities held in the Listed company under Rule 7(1) of the Insider Trading Regulations, 2015, amended vide the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2019 w.e.f. 21/01/2019. 20-02-2019
Compliance Calendar for Companies Act, 2013
1. As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC. eForm INC 20A Within 180 days from the date of Incorporation of the Company
2. All Specified Companies (i.e. 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 section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019 within thirty days. MSME Form I 21-02-2019
3. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. Form NFRA-1

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

30 days from the date of deployment of e-form in the MCA portal
4. Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. Form BEN-2

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

30 days from the date of deployment of e-form in the MCA portal
5. 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.

Note: Every company (other than Government company) shall file a onetime return of outstanding receipt of money or loan from 01st April, 2014 till 22nd January, 2019, which are not considered as deposits, in Form DPT-3 within ninety days of 22nd January, 2019.

Form DPT-3 21-04-2019

Statutory and Tax Compliance Calendar for January 2019

S.No Particulars of Compliance Forms/Returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of December 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-01-2019
2. Quarterly Return by Composition dealers GSTR – 4 18-01-2019
3. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR. GSTR-5 & 5A 20-01-2019
4. Simple GSTR return for the month of December 2018. GSTR 3B 20-01-2019
5. For the class of registered persons who could not submit the said form on account of technical difficulties on the common portal and whose cases have been recommended by the Council. GST TRAN-1 31-01-2019
6. Return of outward supplies of taxable goods and/or services for the period October – December 2018 (for Assesses having turnover upto 1.5 Cr.) Quarterly Return. GSTR-1 31-01-2019
7. Form GSTR-7 for the month of October 2018 GSTR-7 31-01-2019
8. The due date for furnishing statement by e-commerce companies for the months of October to December 2018. GSTR-8 31-01-2019
Compliances Calendar for ESI and PF Payments
9. PF Payment for December 2018 ECR 15-01-2019
10. ESIC Payment for December 2018 ESI Challan 15-01-2019
Compliances Calendar for Income Tax Act
1. Due date for deposit of tax deducted/collected for the month of December, 2018. (TDS & TCS) 07-01-2019
2. Due date for deposit of TDS for the period October 2018 to December 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 07-01-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2018. (TDS on Immovable   property) 14-01-2019
4. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2018 (TDS on Certain Rent payment) 14-01-2019
5. Due date for furnishing of Form by an office of the Government where TCS for the month of December, 2018 has been paid without the production of a challan. Form 24G 15-01-2019
6. Quarterly statement of TCS deposited for the quarter ending December 31, 2018 15-01-2019
7. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending December, 2018. Form No. 15CC 15-01-2019
8. Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018. 15-01-2019
9. Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018 30-01-2019
10. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2018 (TDS on Immovable   property) 30-01-2019
11. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018 (TDS on Certain Rent payment). 30-01-2019
12. Quarterly statement of TDS deposited for the quarter ending December 31, 2018. 31-01-2019
13. Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018. 31-01-2019
14. Intimation under section 286(1), by a resident constituent entity of an international group whose parent is non-resident. Form No. 3CEAC 31-01-2019
Compliances Calendar for LODR/SEBI
15.    Corporate Governance Report under Regulation 27(2) 15-01-2019
16.    Shareholding Pattern under Regulation 31 21-01-2019
17.    Statement of Investor Complaints under Regulation 13(3) 21-01-2019
18.    Reconciliation of share capital audit Report (SEBI- DP Reg.55A) 30-01-2019
Compliance Calendar for Companies Act, 2013
19. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. Form NFRA-1

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

30 days from the date of deployment of e-form in the MCA portal
20.    Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018 Form BEN-2 (form not yet deployed by the MCA as on date) 30 days from the date of deployment of e-form in the MCA portal
21.    Last date for obtaining registration certificate for persons who are rendering valuation services without a certificate under the Companies (Registered Valuers and Valuation) Rules, 2017. 31-01-2019

Statutory and Tax Compliance Calendar for December 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of November 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-12-2018
2. Return of outward supplies of taxable goods and/or services for September and October 2018 (for Assesses having turnover more than 1.5 Cr.) only for 11 districts of Tamil Nadu affected by Cyclone Gaza (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram). GSTR -1 20-12-2018
3. Simple GSTR return (GSTR 3B) for the Month of September and October, 2018 by above 11 Districts affected by Cyclone Gaza. GSTR-3B 20-12-2018
4. Simple GSTR return for the month of November 2018. GSTR 3B 20-12-2018
5. Due date for filing declaration (Details of goods/ capital goods sent to job worker and received back) during July, 2017 to September, 2018. ITC-04 31-12-2018
6. Annual Return GSTR – 9 31-12-2018
7. Statement of reconciliation between the Annual returns in GSTR-9 filed for an FY, first being 2017-18 and the figures as per Audited Annual Financial statements of the taxpayer. GSTR – 9C 31-12-2018
Compliances Calendar for ESI and PF Payments
8. PF Payment for November 2018 ECR 15-12-2018
9. ESIC Payment for November 2018 ESI Challan 15-12-2018
Compliances Calendar for Income Tax Act
1. Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS) 07-12-2018
2. Due date for furnishing of Form by an office of the Government where TDS for the month of November, 2018 has been paid without the production of a challan. Form 24G 15-12-2018
3. Third instalment of advance tax for the assessment year 2019-20. 15-12-2018
4. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2018. (TDS on Immovable   property) 15-12-2018
5. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2018 (TDS on Certain Rent payment) 15-12-2018
6. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2018 (TDS on Immovable   property) 30-12-2018
7. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2018 (TDS on Certain Rent payment) 30-12-2018
Compliances Calendar for RBI/FEMA
8. Due date for furnishing Annual Performance Reports (APR) of the overseas JV/WOS based on its audited financial statements with the RBI through AD Bank. Form ODI 30-12-2018
Compliances Calendar for LODR/SEBI
9.       NIL
Compliance Calendar for Companies Act, 2013
10. Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018. e-form NFRA-1 12-12-2018
11. Filing of Financial Statements with the Registrar of Companies for the FY ended on 31.03.2018. Form AOC-4 /AOC 4 – XBRL/ Form AOC-4 (CFS) 31-12-2018
12.    Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018. Form MGT-7 31-12-2018
13.    Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc as on the Annual General Meeting (AGM) date. Form IEPF-2 Within 90 days from the date of AGM
14.    Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018 Form BEN-2 30 days from the date of deployment of e-form BEN-2 in the MCA portal

Statutory and Tax Compliance Calendar for  November 2018

S. No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of October 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 11-11-2018
2. Return for Input Service Distributor GSTR – 6 13-11-2018
3. Return of outward supplies of taxable goods and/or services from July to September 2018 (for Assesses having turnover less than 1.5 Cr.) only for flood-affected regions of Kerala, Mahe (Puducherry) and Kodagu (Karnataka). GSTR -1 15-11-2018
4. Simple GSTR return for the month of October 2018 GSTR 3B 20-11-2018
5. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR GSTR-5 &GSTR – 5A 20-11-2018
Compliances Calendar for ESI and PF Payments
6. PF Payment for October 2018 ECR 15-11-2018
7. ESIC Payment for October 2018 ESI Challan 15-11-2018
Compliances Calendar for Income Tax Act
1. Due date for deposit of tax deducted/collected for the month of October, 2018. (TDS & TCS) 07-11-2018
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2018. (TDS on Immovable   property) 14-11-2018
3. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2018 (TDS on Certain Rent payment) 14-11-2018
4. Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2018 15-11-2018
5. 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. Form 24G 15-11-2018
6. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2018 (TDS on Immovable   property) 30-11-2018
7. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2018 (TDS on Certain Rent payment) 30-11-2018
8. Annual return of income (ITR) for the assessment year 2018-19 in the case of an assessee if he/it is required to submit a report under section 92E (Transfer Pricing) pertaining to international or specified domestic transaction(s). 30-11-2018
9. 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 (Transfer Pricing). 30-11-2018
10. Report to be furnished in respect of international transaction and specified domestic transaction. Form No. 3CEB 30-11-2018
11. Report by a constituent entity of an international group for the accounting year 2017-18. Form No. 3CEAA 30-11-2018
12. Country-By-Country Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2016-17. Form No. 3CEAD 30-11-2018
13. Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2017-18. 30-11-2018
14. 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. Form No. 64D 30-11-2018
15. Due date to exercise option of safe harbour rules for international transaction by furnishing Form. Form 3CEFA 30-11-2018
16. Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form. Form 3CEFB 30-11-2018
17. 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. Form No. 64A 30-11-2018
18. Due date for e-filing of report by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. Form No. 3CEJ 30-11-2018
19. 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
20. 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
21. 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
22. 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
23. 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). 30-11-2018
Compliances Calendar for LODR/SEBI
24.    Submission of quarterly and year-to-date standalone financial results to the stock exchange(s) other than last quarter) along with Limited Review Report or Audit Report as applicable. 15-11-2018(Within 45 days from quarter end)
Compliance Calendar for Companies Act, 2013
25. Filing of Financial Statements with the Registrar of Companies for the FY ended on 31.03.2018. Form AOC-4 /AOC 4 – XBRL/ Form AOC-4 (CFS) 31-12-2018
26.    Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018. Form MGT-7 31-12-2018
27.    Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc as on the Annual General Meeting (AGM) date. Form IEPF-2 Within 90 days from the date of AGM

Statutory and Tax Compliance Calendar for October 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Claim ITC by certain taxpayers who opted out of composition scheme (who filed GST CMP – 04 between 2nd March, 2018 & 31st March, 2018) GS – ITC 01 03-10-2018
2. Return for Input Service Distributor GSTR – 6 13-10-2018
3. Quarterly return for taxpayers opting for Composition Scheme. GSTR-4 18-10-2018
4. Simple GSTR return for the month of September 2018 GSTR 3B 20-10-2018
5. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR GSTR-5 &GSTR – 5A 20-10-2018
6. Return of outward supplies of taxable goods and/or services from July to September 2018 (for Assesses having turnover less than 1.5 Cr.). Quarterly Return. GSTR -1 31-10-2018
7. Return of outward supplies of taxable goods and/or services for the Month of September 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 31-10-2018
Compliances Calendar for ESI and PF Payments
8. PF Payment for September 2018 ECR 15-10-2018
9. ESIC Payment for September 2018 ESI Challan 15-10-2018
Compliances Calendar for Income Tax Act
10. Due date for deposit of tax deducted/collected for the month of September, 2018. (TDS & TSC) 07-10-2018
11. Due date for deposit of TDS for the period July 2018 to September 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192,194A, 194D or 194H 07-10-2018
12. Annual return of income for the assessment year 2018-19 if the assesses (not having any international or specified domestic transaction) is (a) corporate-assesses or (b) non-corporate assesses (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).  CBDT extended the ‘due date’ for filing of ITRs as well as reports of Audit from September 30, 2018 to October 15, 2018 in respect of the said categories of taxpayers. 15-10-2018
13. Due date for furnishing of Form 24G by an office of the Government where TDS for the month of September, 2018 has been paid without the production of a challan Form 24G 15-10-2018
14. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2018. (TDS on Immovable   property) 15-10-2018
15. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2018 (TDS on Certain Rent payment) 15-10-2018
16. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending September, 2018 Form No. 15CC 15-10-2018
17. Quarterly statement of TCS deposited for the quarter ending September 30, 2018 15-10-2018
18. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2018 15-10-2018
19. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2018 (TDS on Immovable   property) 15-10-2018
20. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2018 (TDS on Certain Rent payment) 30-10-2018
21. Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018 30-10-2018
22. Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2017-18. Form No. 3CEAB 31-10-2018
23. Country-By-Country Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2017-18. Form No. 3CEAD 31-10-2018
24. Quarterly statement of TDS deposited for the quarter ending September 30, 2018 31-10-2018
25. Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) 31-10-2018
26. 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, 2018 31-10-2018
27. Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director 31-10-2018
Compliances Calendar for LODR/SEBI
28.    Corporate Governance Report under Regulation 27(2) 15-10-2018
29.    Shareholding Pattern under Regulation 31 21-10-2018
30.    Statement of Investor Complaints under Regulation 13(3) 21-10-2018
31.    Reconciliation of share capital audit Report (SEBI- DP Reg.55A) 30-10-2018
32.    Certificate from Practicing Company Secretary under regulation Regulation 40 (9) 30-10-2018
33.    Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3) 30-10-2018
34.    SEBI (LODR) Amendment Regulations, 2018
35.    An alternate director cannot be appointed for an independent director w.e.f. October 1, 2018. If any alternate director already appointed, he shall not continue with such appointment. 01-10-2018
36.    Top 500 listed entities based on market capitalization as on March 31, 2018 shall ensure obtaining D and O insurance before October 1, 2018. 01-10-2018
37.    Listed entities to evaluate if any of the existing Independent Directors (IDs) are ineligible to continue as IDs w.e.f. October 1, 2018 pursuant to Amendment made to definition of independent directors under the LODR. 01-10-2018
38.    Publish credit ratings for all its instruments on website and immediately update any revision in such credit ratings 01-10-2018
Compliance Calendar for Companies Act, 2013
31 Application for KYC of Directors for the year ending 31.03.2018 with fee of Rs. 500/- thereafter additional fee of Rs. 5,000/- will be applicable. DIR 3 – KYC 05-10-2018
32 Filing of Form ADT-1 for appointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of Annual General Meeting. Form ADT-1 15-10-2018
33 Filing of Financial Statements with the Registrar of Companies within 30 days of Annual General Meeting. Form AOC-4 /AOC 4 – XBRL 30-10-2018
34 Filing of Annual Return with the Registrar of Companies within 60 days of Annual General Meeting. Form MGT-7 within 60 days of AGM
35 Filing Report on Annual General Meeting (Only listed Public Company) Form MGT-15 within 30 days of AGM

Statutory and Tax Compliance Calendar for September 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of August 2018 (for Assessees having turnover exceeding 1.5 Cr.) GSTR – 1 11-09-2018
2. Simple GSTR return for the month of August 2018 GSTR 3B 20-09-2018
3. ISD Return for July 2017 to August 2018 (extended to 30th Sept 2018) GSTR-6 30-09-2018
4. RCM to be deferred till 30th Sept 2018 30-09-2018
Compliances Calendar for ESI and PF Payments
5. PF Payment for August 2018 ECR 15-09-2018
6. ESIC Payment for August 2018 ESI Challan 15-09-2018
Compliances Calendar for Income Tax Act
7. Due date for deposit of Tax deducted/collected for the month of August, 2018. (TDS & TCS) Challan No.ITNS- 281, Form 26QB 07-09-2018
8. Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property ) & under 194-IB (TDS on Certain Rent payment) in the month of July, 2018. 14-09-2018
9. Due date for furnishing of Form by an office of Government where TDS for August 2018 has been paid without the production of a challan. Form 24G 15-09-2018
10. Second instalment of advance tax for the assessment year 2019-20 15-09-2018
11. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable   property) & under Section 194-IB (TDS on Certain Rent payment) in the Month of August, 2018. 30-09-2018
12. Due date of intimation under section 286(1)by a resident constituent entity of an international group whose parent is non-resident. 30-09-2018
13. Audit report under section 44AB for the assessment year 2018-19 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2018). 30-09-2018
14. 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, 2018) 30-09-2018
15. Annual return of income for the assessment year 2018-19 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). 30-09-2018
16. 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, 2018) 30-09-2018
17. 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 September 30, 2018) 30-09-2018
18. 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] 30-09-2018
19. 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 September 30, 2018). 30-09-2018
Compliances Calendar for LODR/SEBI
20.     Timeline for sending the initial letter to seek PAN as well bank details of shareholders holding securities in physical form. (Timeline extended to enable companies to send the initial letter along with annual reports or notice of AGM) by registered or speed post 30-09-2018
21.     SEBI (LODR) Amendment Regulations, 2018
  An alternate director cannot be appointed for an independent director w.e.f. October 1, 2018. If any alternate director already appointed, he shall not continue with such appointment. 01-10-2018
  Top 500 listed entities based on market capitalization as on March 31, 2018 shall ensure obtaining D and O insurance before October 1, 2018. 01-10-2018
  Listed entities to evaluate if any of the existing Independent Directors (IDs) are ineligible to continue as IDs w.e.f. October 1, 2018 pursuant to Amendment made to definition of independent directors under the LODR. 01-10-2018
   Annual report to be submitted to stock exchange and published on website before dispatching annual report to shareholders along AGM notice. 01-10-2018
  Publish credit ratings for all its instruments on website and immediately update any revision in such credit ratings 01-10-2018
Compliance Calendar for Companies Act, 2013
22.     Application for KYC of Directors for the year ending 31.03.2018 DR 3 – KYC 15-09-2018
23.      Annual General Meeting compliances
  Conducting the Annual General Meeting of a Company 30-09-2018
  Filing of Form ADT-1 for appointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of Annual General Meeting. Form ADT-1
  Filing of Financial Statements with the Registrar of Companies within 30 days of Annual General Meeting. Form AOC-4 /AOC 4 – XBRL
  Filing of Annual Return with the Registrar of Companies within 60 days of Annual General Meeting. Form MGT-7

Statutory and Tax Compliance Calendar for August 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of July 2018 (for Assessees having turnover exceeding 1.5 Cr.) GSTR -1 10-08-2018
2. Return by Non-Resident Foreign Taxpayers for the month of July 2018. GSTR 5 20-08-2018
3. Simple GSTR return for the Month of July 2018. GSTR-3B 20-08-2018
Compliances Calendar for ESI and PF Payments
4. PF Payment for July 2018 ECR 15-08-2018
5. ESIC Payment for July 2018 ESI Challan 15-08-2018
Compliances Calendar for Income Tax Act
6. Deposit of tax deducted/collected at source for July 2018 (TDS & TCS) Challan No.ITNS- 281, Form 26QB (Purchase of Property) 07-08-2018
7. Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property ) & under 194-IB (TDS on Certain Rent payment) in the month of June, 2018. 14-08-2018
8. Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2018 15-08-2018
9. Due date for furnishing of Form by an office of Government where TDS for July 2018 has been paid without the production of a challan. Form 24G 15-08-2018
10. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable   property) & under Section 194-IB (TDS on Certain Rent payment) in the Month of July, 18. 30-08-2018
11. Income Tax Return for the Assessment Year 2018-19 (for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books are subject to audit) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee under section 92E) ITR e-Filing 31-08-2018
Compliances Calendar for LODR/SEBI
12.    Financial Results along with Limited review report/Auditor’s report under Regulation 33(3)(a) for the Quarter ending June, 2018 14-08-2018
Compliance Calendar for Companies Act, 2013
13.    Application for KYC of Directors for the year ending 31.03.2018 DR 3 – KYC 31-08-2018

Statutory and Tax Compliance Calendar for July 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Return of outward supplies of taxable goods and/or services for the Month of  June 2018 (for Assessees having turnover exceeding 1.5 Cr.) GSTR -1 10-07-2018
2. Quarterly Return for Composition Scheme Dealer GSTR 4 18-07-2018
3. Simple GSTR return for the Month of  June 2018. GSTR-3B 20-07-2018
4. Filing of Quarterly GSTR-1 for April 2018 to June 2018. Quarterly GSTR-1 31-07-2018
5. Filing of GSTR-6 for the months from July 2017 to June 2018. GSTR 6 31-07-2018
Compliances Calendar for ESI and PF Payments
6. PF Payment for June 2018. ECR 15-07-2018
7. ESIC Payment for June 2018 ESI Challan 15-07-2018
Compliances Calendar for Income Tax Act
8. Deposit of tax deducted/collected at source for June 2018 (TDS & TCS) Challan No.ITNS- 281, Form 26QB (Purchase of Property) 07-07-2018
9. Due date for deposit of TDS for the period April 2018 to June 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. 07-07-2018
10. Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property ) & under 194-IB (TDS on Certain Rent payment) in the month of May, 2018. 15-07-2018
11. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June, 2018 Form No. 15CC 15-07-2018
12. Quarterly statement of TCS deposited for the quarter ending 30 June, 2018 15-07-2018
13. Due date for furnishing of Form by an office of Government where TDS for June 2018 has been paid without the production of a challan. Form 24G 15-07-2018
14. Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018. 15-07-2018
15. Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018 30-07-2018
16. Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) & under Section 194-IB(TDS on Certain Rent payment) in the Month of  June, 18. 30-07-2018
17. Filing of Quarterly Income Tax Return for 1st Quarter eTDS Return. Form No 24Q and Form No. 27A 31-07-2018
18. Income Tax Return for the Assessment Year 2018-19 (for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books are subject to audit) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee under section 92E) ITR e-Filing 31-07-2018
19. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2018 31-07-2018
20. 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 July 31, 2018) 31-07-2018
21. 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 or before July 31, 2018). 31-07-2018
22. Statement 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 or before July 31, 2018) Form No. 10 31-07-2018
23. 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. (If the assessee is required to submit return of income on or before July 31, 2018.) Form No. 67 31-07-2018
Compliances Calendar for FEMA
24. Filing of Annual statement of Assets and Liabilities for fy 2017-18 with RBI (applicable in case of company having foreign investment) FLA Return 15-07-2018
Compliances Calendar for LODR/SEBI
25.    Corporate Governance under Regulation 27(2) 15-07-2018
26.    Shareholding Pattern under Regulation 31 21-07-2018
27.    Statement of deviation or variation under Regulation 32(1) 21-07-2018
28.    Statement of Investor Complaints under Regulation 13(3) 21-07-2018
29.    Reconciliation of share capital audit report 30-07-2018
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