CORPORATE Compliance CALENDAR
For the M/o JANUARY, 2019
1. Compliance under Income Tax act, 1961
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
(Filing
mode)
|
|
Income Tax Act, 1961
|
07.01.2019
|
Due date
for deposit of tax deducted/collected for the month of November, 2018. (TDS
& TCS)
|
|
|
Income Tax Act, 1961
|
14.01.2019
|
Due date for issue of TDS
Certificate for tax deducted under Section 194-IA in
the month of November, 2018
|
|
|
Income Tax Act, 1961
|
14.01.2019
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IB in
the month of November, 2018
|
|
|
Income Tax Act, 1961
|
15.01.2019
|
Due date for furnishing of Form 24G 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
|
|
Income Tax Act, 1961
|
15.01.2019
|
Quarterly statement of TCS deposited for the quarter ending December
31, 2018
|
|
|
Income Tax Act, 1961
|
15.01.2019
|
Quarterly statement in respect of foreign remittances (to be furnished
by authorized dealers) in Form No. 15CC for quarter ending December, 2018
|
Form No. 15CC
|
|
Income Tax Act, 1961
|
15.01.2019
|
Due date for furnishing of Form
15G/15H declarations received during the quarter ending December, 2018
|
Form 15G/15H
|
|
Income Tax Act, 1961
|
30.01.2019
|
Quarterly TCS certificate
in respect of tax collected for the quarter ending December 31, 2018
|
|
|
Income Tax Act, 1961
|
30.01.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IA in
the month of December, 2018
|
|
|
Income Tax Act, 1961
|
30.01.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IB in
the month of December, 2018
|
|
|
Income Tax Act, 1961
|
31.01.2019
|
Quarterly statement of TDS
deposited for the quarter ending December 31, 2018
|
|
|
Income Tax Act, 1961
|
31.01.2019
|
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
|
|
|
Income Tax Act, 1961
|
31.01.2019
|
Intimation under section
286(1) in Form No. 3CEAC, by a resident constituent entity of
an international group whose parent is non-resident
|
Form No. 3CEAC
|
2. Compliance under Goods & Services Act, 2017
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms/
(Filing mode)
|
|
GST,
Act, 2017
|
20.01.2019
|
Simple GSTR
return for the month of December, 2018
|
GSTR
– 3B
|
|
GST,
Act, 2017
|
31.01.2019
|
in case of
taxpayers (regular taxpayer) with turnover upto Rs 1.5 crores
in previous FY or Current Financial year. (October – December, 2018
Quarter)
|
GSTR
– 1
|
|
GST,
Act, 2017
|
31.01.2019
|
Return by e-commerce operators for the months of October,
November and December, 2018
|
GSTR-8
|
|
GST,
Act, 2017
|
31.01.2019
|
Form GSTR-7 for the month of October 2018
for all taxpayers
|
GSTR-7
|
Some
Important updates on GST:
1. New return
filing system to be started on a trial basis from April 1, 2019, and on
mandatory basis from July 01, 2019.
2. Taxpayers cannot
generate e-way bill if they do not file GST returns for two consecutive tax
periods.
3. Changes made
by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment)
Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding
changes in SGST Acts would be notified w.e.f. 01.02.2019.
4. The due date
for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and
reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018
further extended till 30.06.2019.
5. Due date for
furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February,
2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended
till 31.03.2019.
6.
Outcome of
31st GST Council Meeting : http://www.cbic.gov.in/resources//htdocs-cbec/gst/GST-Update22122018.pdf;jsessionid=4362ADB80837019E7373CB87CAD6B49F
3. Compliance under Other Statutory LAws
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
/ (Filing mode)
|
|
PF
|
15.01.2019
|
PF Payment for December 2018
|
ECR
|
|
ESIC
|
15.01.2019
|
ESIC Payment for December 2018
|
ESI Challan
|
|
Factories Act, 1948
|
15.01.2019
|
Yearly Return Ending 31St Dec, 2018
|
|
|
Factories Act, 1948
|
15.01.2019
|
Half Yearly Return Ending 31St Dec, 2018
|
|
|
Contract Labour (R & A) Act
|
30.01.2019
|
Half Yearly Return By The Contractor Ending
31St Dec
|
|
4. Quarterly Compliances under SEBI (LODR) Regulations
2015
|
Sl.
No.
|
Regulation
No.
|
Compliance
Particular
|
Compliance
Period
(Due
Date)
|
Filing
Mode(s)
|
|
1
|
Regulation 13 (3)
|
Statement
of Investor complaints
|
Within
21 days from the quarter end.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
2
|
Regulation 27 (2)
|
Corporate
Governance Report
|
Within
15 days from quarter end.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
3
|
Regulation 31
|
Shareholding
Pattern
|
Within
21 days from quarter end
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
4
|
Regulation 34
(*In
case ROC Extension granted to Companies for Delayed AGM)
|
Annual
Report
|
Within 21 working days
of it being Approved and adopted in
the annual general meeting.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
5
|
(SEBI55A of the SEBI (Depositories and Participants)
Regulations, 1996.)
|
Reconciliation of Share Capital Audit.
|
Within
30 days from quarter end.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
6
|
Regulation 32(1)
|
Statement of deviation(s) or
variation(s).
( *for public
issue, rights issue, preferential issue etc.)
|
Quarterly
Basis
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
7
|
Regulation 69
|
Indian Depository Receipt holding
pattern & Shareholding details.
|
within 15 days
of end of the quarter
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
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