cORPORATE COMPLIANCE CALENDAR
For the M/o February, 2019
1. Compliance under Income Tax act, 1961
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
(Filing
mode)
|
|
Income Tax Act, 1961
|
07.02.2019
|
Due date
for deposit of Tax deducted/collected for the month of January, 2019. (TDS
& TCS)
|
|
|
Income Tax Act, 1961
|
14.02.2019
|
Due date for issue of TDS
Certificate for tax deducted under Section 194-IA in
the month of December, 2018
|
|
|
Income Tax Act, 1961
|
14.02.2019
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IB in
the month of December, 2018
|
|
|
Income Tax Act, 1961
|
15.02.2019
|
Due date for furnishing of Form 24G by an office of the Government
where TDS/TCS for the month of January, 2019 has been paid without the
production of a challan
|
Form 24G
|
|
Income Tax Act, 1961
|
15.02.2019
|
Quarterly TDS certificate (in respect of tax deducted for payments
other than salary) for the quarter ending December 31, 2018
|
|
2. Compliance under Goods & Services Act, 2017
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms/
(Filing mode)
|
|
GST,
Act, 2017
|
20.02.2019
|
Simple GSTR
return for the month of January, 2018
|
GSTR
– 3B
|
|
GST,
Act, 2017
|
11.02.2019
|
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
|
|
GST,
Act, 2017
|
20.02.2019
|
Summary of outward taxable supplies and tax payable by Non-Resident
taxable person & OIDAR.
|
GSTR-5 &
GSTR - 5A
|
|
GST,
Act, 2017
|
10.02.2019
|
Form GSTR-7 for the month of January, 2019
|
GSTR-7
|
|
GST,
Act, 2017
|
10.02.2019
|
The due date for furnishing statement by
e-commerce companies for the month of January 2019.
|
GSTR - 8
|
|
GST,
Act, 2017
|
13.02.2019
|
Due date for Furnishing return by Input
Service Distributors (ISD)
|
GSTR - 6
|
3.
Compliance under Other Statutory LAws
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
/ (Filing mode)
|
|
PF
|
15.02.2019
|
PF Payment for January, 2019
|
ECR
|
|
ESIC
|
15.02.2019
|
ESIC Payment for January 2019
|
ESI Challan
|
|
The minimum Wages
Act, 1948
|
01.02.2019
|
Annual
Return
|
Form - III Rule 21 (4A)
|
|
The Payment of
Wages Act,1936 & related Mines Rules
|
15.02.2019
|
Annual
Return
|
Form - IV
|
|
The Contract
Labour 9 (R&A) Act, 1970 & Rules
|
15.02.2019
|
Annual
Return
|
Form - XXV
|
4. Quarterly Compliances under SEBI (LODR) Regulations
2015
|
Sl.
No.
|
Regulation
No.
|
Compliance
Particular
|
Compliance
Period
(Due
Date)
|
Filing
Mode(s)
|
|
1
|
Regulation 7 (5)
|
Intimation of
appointment / Change of Share Transfer
Agent.
|
Within 7 days
of
Agreement with
RTA.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
2
|
Regulation 33
|
Financial Results
(along with Limited review report/Auditor’s report for the
quarter ended December 2018)
|
Within 45 days
from quarter end
(except in case of
Annual Financial Result, within 60 days from end of Financial Year)
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
|
3
|
Regulation 46
|
Company Website:.
Listed entity shall disseminate the information as stated in
Regulation 46 (2)
|
Shall update any change in the content of its website within 2
working days from the date of such change in content.
|
BSE
: BSE Listing Centre
NSE
: NEAPS
|
5. Compliances Calendar for Companies
Act, 2013
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
/ (Filing mode)
|
|
Companies Act, 2013
|
Within 180 Days From The Date Of Incorporation Of The Company
|
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.
|
MCA E- Form INC 20A
|
|
Companies Act, 2013
|
21-02-2019
|
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 1
|
|
Companies Act, 2013
|
30 Days From The Date Of Deployment of E-Form on MCA Portal
|
Every existing body corporate other than a
company governed by the NFRA Rules (Rule 3(1)), shall inform the (“NFRA”)
about details of the auditor(s) as on 13th November 2018.
|
Form NFRA-1
(e-form not yet deployed Ministry)
|
|
Companies Act, 2013
|
30 Days From The Date Of Deployment Of E-Form on MCA Portal
|
Filing of form BEN-2 under the Companies
(Significant Beneficial Owners) Rules, 2018.
|
Form BEN – 2
(e-form not yet deployed Ministry)
|
Note :
Form
DPT-3 (Due date: 21-04-2019)
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.
Thanks & Regards
