CORPORATE Compliance CALENDAR
For the m/o
March, 2019
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About Article :
This article contains
various Compliance requirements under Statutory Laws. Compliance means “adhering
to rules and regulations.”
Compliance under:
1. Compliance
Requirement Under Income Tax Act, 1961
2. Compliance Requirement Under Goods & Services
Act, (GST) 2017
3. Compliance Under
Other Statutory Laws
4. Compliance
Requirement Under SEBI (Listing Obligations And Disclosure Requirements) (LODR)
Regulations, 2015
5. Compliance
Requirement For Companies Act, 2013
1. Compliance requirement under Income Tax act, 1961
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms/
(Filing mode)
|
|
Income
Tax Act, 1961
|
02.03.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IA in
the month of January, 2019
|
194-IA
|
|
Income
Tax Act, 1961
|
02.03.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IB in the
month of January, 2019
|
194-IB
|
|
Income Tax Act, 1961
|
07.03.2019
|
Due date for deposit of Tax
deducted/collected for the month of February, 2019. (TDS & TCS)
|
TDS
& TCS
|
|
Income Tax Act, 1961
|
15.03.2019
|
Due date for furnishing of Form
24G by an office of the Government where TDS/TCS for the month of February,
2019 has been paid without the production of a challan
|
Form 24G
|
|
Income Tax Act, 1961
|
15.03.2019
|
Fourth instalment of advance
tax for the assessment year 2019-20
|
Advance Tax
|
|
Income Tax Act, 1961
|
15.03.2019
|
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
|
|
|
Income Tax Act, 1961
|
17.03.2019
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IA in
the month of January, 2019
|
TDS Certificate under section 194-IA
|
|
Income Tax Act, 1961
|
17.03.2019
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IB in
the month of January, 2019
|
TDS Certificate under section 194-IB
|
|
Income Tax Act, 1961
|
30.03.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IA in
the month of February, 2019
|
|
|
Income Tax Act, 1961
|
30.03.2019
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under Section 194-IB in
the month of February, 2019
|
|
|
Income Tax Act, 1961
|
31.03.2019
|
Due date for linking of Aadhaar
number with PAN
|
|
|
Income Tax Act, 1961
|
31.03.2019
|
Country-By-Country Report in Form No. 3CEAD 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
|
|
Income Tax Act, 1961
|
31.03.2019
|
Country-By-Country Report in Form No. 3CEAD 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
|
2. Compliance Requirement under Goods & Services Act, (GST) 2017
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms/
(Filing mode)
|
|
GST,
Act, 2017
|
10.03.2019
|
Form GSTR-7 for the month of February,
2019
|
GSTR-7
|
|
GST,
Act, 2017
|
10.03.2019
|
TCS Collector
|
GSTR - 8
|
|
GST,
Act, 2017
|
11.03.2019
|
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
|
|
GST,
Act, 2017
|
13.03.2019
|
Due date for Furnishing return by Input
Service Distributors (ISD)
|
GSTR - 6
|
|
GST,
Act, 2017
|
20.03.2019
|
Summary of outward taxable supplies and tax payable by
Non-Resident taxable person & OIDAR respectively.
|
GSTR-5 &
GSTR - 5A
|
|
GST,
Act, 2017
|
20.03.2019
|
Simple GSTR return for
the month of February, 2018
|
GSTR
– 3B
|
|
Applicable
Laws/Acts
|
Due
Dates
|
Compliance
Particulars
|
Forms
/ (Filing mode)
|
|
EPF
(The Employees’ Provident
Funds And Miscellaneous Provisions Act, 1952)
|
15.03.2019
|
PF Payment for February,
2019
|
ECR
|
|
ESIC
(Employees' State Insurance Act, 1948)
|
15.03.2019
|
ESIC Payment for February,
2019
|
ESI Challan
|
|
Shops And Establishments Act
|
31.03.2019
|
Annual Return Under Shops and Establishments Act -
Jharkhand
|
|
|
Maharashtra Professional Tax Act
|
31.03.2019
|
Monthly Return for February Under Maharashtra Profession
Tax, Trade and Ceilings
|
|
4. Compliance
Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR)
Regulations, 2015
|
FILING MODE(s) :
·
For
BSE :
BSE LISTING CENTRE
·
For
NSE :
NEAPS Portal
|
|
Sl.
No.
|
Regulation
No.
|
Compliance
Particular
|
Compliance
Period
(Due
Date)
|
|
1.
|
Regulation 7 (5)
|
Intimation of
appointment /
Change of Share Transfer Agent.
|
Within 7 days
of Agreement with
RTA.
|
|
2.
|
Regulation 17(2)
|
Meeting of
Board of Directors
|
The board of directors shall
meet at least 4 times a year, with a maximum time gap of 120 days between any two meetings.
|
|
3.
|
Regulation 18(2)
|
Meeting of the audit
committee
|
The audit committee shall
meet at least 4 times in a year and not more than 120 days shall elapse between two meetings.
|
|
4.
|
Regulation 29
|
Notice for Board Meeting to consider the prescribed matters.
|
The Company
shall give an advance notice of:
a) at least 5 days for
Financial Result as per Regulation
29 1 (a)
b) in case matters as stated in regulation
29 1 (b) to (f) –
2
Working days in advance (Excluding the date of the
intimation and date of the meeting) to Stock Exchange.
c) 11 working days in case matter related to alteration in i)
Securities ;ii) date of interest or redemption of Debenture / bond as per regulation 29(3) (a) ,(b).
|
|
5
|
Regulation 30
|
Outcome of
Board Meeting (Schedule III Part A- (4)
|
within 30 minutes of the closure of the meeting
|
|
6.
|
Regulation 31
|
Holding of
specified securities and shareholding pattern
|
Reg. 31(1)(a): 1 day
prior to listing of its securities on the stock exchange(s);
Reg. 31(1)(c): within 10 days of any capital restructuring of the listed entity
resulting in a change exceeding 2 % of the total paid-up share capital.
|
|
7.
|
Regulation 39
|
Issuance
of Certificates or Receipts/Letters/Advices for securities and dealing with
unclaimed securities.
|
Reg. 39(2): The listed entity shall issue
certificates or receipts or advices, as applicable, of subdivision, split,
consolidation, renewal, exchanges, endorsements, issuance of duplicates
thereof or issuance of new certificates or receipts or advices, as
applicable, in cases of loss or old decrepit or worn out certificates or
receipts or advices, as applicable within
30 days from the date of such lodgement.
Reg. 39(2): The listed entity shall submit
information regarding loss of share certificates and issue of the duplicate
certificates, to the stock exchange within
2 days of its getting information.
|
|
8.
|
Regulation 40
|
Transfer
or transmission or transposition of securities
|
After due verification of
the documents, the Listed Company shall register transfers of its securities
in the name of the transferee(s) and issue certificates or receipts or
advices, as applicable, of transfers; or issue any valid objection or
intimation to the transferee or transferor, as the case may be, within a period of 15 days from the
date of such receipt of request for transfer:
Transmission requests are processed for securities held
in dematerialized mode and physical mode within
7 days and 21 days respectively, after receipt of the specified documents
|
|
9.
|
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.
|
|
10.
|
Regulation 50
|
Intimation
to stock exchange(s).
|
Listed Company shall give
prior intimation at least 11 working
days before the date on and from which the interest on debentures and
bonds, and redemption amount of redeemable shares or of debentures and bonds
shall be payable.
|
|
11.
|
Regulation 57
|
Other
submissions to stock exchange(s).
|
Listed Company shall submit
a certificate to the stock exchange within
2 days of the interest or principal or both becoming due that it has made
timely payment of interests or principal obligations or both in respect of
the non convertible debt securities.
|
|
12.
|
Regulation 82
|
Intimation
and filings with stock exchange(s).
|
Intention to issue new
securitized debt instruments either through a public issue or on private
placement basis :
Reg. 82(2) : Intimation of Meeting
at least 2 working days in advance, excluding the date of the
intimation and date of the meeting, regarding the meeting of its board of
trustees, at which the recommendation or declaration of issue of securitized
debt instruments or any other matter affecting the rights or interests of
holders of securitized debt instruments is proposed to be considered
|
|
13.
|
SCHEDULE III
PART A: DISCLOSURES OF EVENTS
OR INFORMATION: SPECIFIED SECURITIES
|
Events
which shall be disclosed without any application of the guidelines for
materiality as specified in sub-regulation (4) of regulation (30)
|
(7B) In
case of resignation of an independent director of the listed entity, within 7 days from the date of
resignation, the following disclosures shall be made to the stock
exchanges by the listed entities as mentioned in 7B (i), 7B(ii) &
7B(iii).
|
|
14.
|
Regulation 106J
|
Period of subscription and
issue of allotment letter.
|
A rights issue shall be open
for subscription in India for a period as applicable under the laws of its
home country but in no case less than
10 days.
|
|
15.
|
Regulation 108
|
Application for Listing.
|
The issuer / the issuing
company, shall, make an application for listing, within 20 days from the date of allotment, to one or more
recognized stock exchange(s) along with the documents specified by stock
exchange(s) from time to time.
|
5. Compliance Requirement 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
|
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
(ROC))
|
|
Companies Act, 2013
|
within 30 days of the form being made available by the MCA
|
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.
Link of the MCA notification :
|
Form MSME -1 One time return is required to be filed within
30 days of the form being made available by the MCA
(earlier within 30 days
of publication of this order i.e. 21.02.2019.)
Due date of subsequent returns is mentioned
below:
a) For Half year period
‘April to September’ – 31st October
b) For half year period ‘October
to March’ – 30th April
|
|
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 by
Ministry (ROC))
|
|
Companies Act, 2013
|
On or before 25.04.2019
|
Filing of the particulars
of the Company & its registered office.
(by every company
incorporated on or before the 31.12.2017.)
|
Active Form
INC -22
|
|
Companies Act, 2013
|
With in a period of 180 days from the date of
incorporation of the Company
|
Filing of details about
the subscription amount
(by every company
incorporated on or before the 02.11.2018.)
|
Form INC- 20A
|
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.
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Very very useful
ReplyDeletePrecisely informative.
ReplyDelete