Tax Compliance Calendar _ July 2019 (IT & GST)

Tax Compliance Calendar 

for the month of JULY 2019 (Income Tax & GST)

 Compliance requirement under Income Tax act, 1961

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms/  (Filing mode)
Income Tax Act, 1961	07.07.2019	Due date for deposit of Tax deducted/collected for the month of June, 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	TDS & TCS
Income Tax Act, 1961	07.07.2019	Due date for deposit of TDS for the period April 2019 to June 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.	TDS
Income Tax Act, 1961	10.07.2019	Due date for issuing quarterly TDS certificates in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 10, 2019 vide order F.No. 275/38/2017-It(b), dated 04-06-2019	Quarterly TDS certificates
Income Tax Act, 1961	15.07.2019	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2019	TDS Certificate u/s 194-IA
Income Tax Act, 1961	15.07.2019	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2019	TDS Certificate u/s 194-IB
Income Tax Act, 1961	15.07.2019	Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2019 has been paid without the production of a challan	Form 24G
Income Tax Act, 1961	15.07.2019	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2019	Form No. 15CC
Income Tax Act, 1961	15.07.2019	Quarterly statement of TCS deposited for the quarter ending 30 June, 2019	TCS
Income Tax Act, 1961	15.07.2019	Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2019	Form No. 15G/15H
Income Tax Act, 1961	15.07.2019	Due date for f​urnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2019	Form no. 3BB
Income Tax Act, 1961	15.07.2019	Due date for issuing quarterly TDS certificates and TDS certificate in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F.No. 275/38/2017-It(b), dated 24-5-2019	TDS certificates
Income Tax Act, 1961	30.07.2019	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2019	Quarterly TCS certificate
Income Tax Act, 1961	30.07.2019	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2019​	u/s 194-IA
Income Tax Act, 1961	31.07.2019	Quarterly statement of TDS deposited for the quarter ending June 30, 2019	Quarterly statement of TDS deposited
Income Tax Act, 1961	31.07.2019	Annual return of income for the assessment year 2019-20 for all assessee other than (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 or (d) an assessee who is required to furnish a report under section 92E.	Annual return of income
Income Tax Act, 1961	31.07.2019	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, 2019​	Quarterly return of non-deduction of tax
Income Tax Act, 1961	31.07.2019	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, 2019)​
Income Tax Act, 1961	31.07.2019	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, 2019)​	Form 9A
Income Tax Act, 1961	31.07.2019	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 or before July 31, 2019)	Form no. 10

    Compliance  Requirement under Goods & Services TAX Act,  (GST) 2017

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms/  (Filing mode)
GST, Act, 2017	10.07.2019	Form GSTR-7 for the month of June, 2019 (TDS Deductor)	GSTR-7
GST, Act, 2017	10.07.2019	TCS Collector (for the month of June, 2019)	GSTR – 8
GST, Act, 2017	11.07.2019	Return of outward supplies of taxable goods and/or services for the Month of June 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR – 1
GST, Act, 2017	13.07.2019	Due date for Furnishing return of June 2019 by Input Service Distributors (ISD)	GSTR - 6
GST, Act, 2017	Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains.	Payment of self-assessed tax	PMT-08
GST, Act, 2017	18 months after end of the quarter for which refund is to be claimed	Application for Refund	RFD-10
GST, Act, 2017	20.07.2019	Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. (for the month of March, 2019)	GSTR-5 & GSTR - 5A
GST, Act, 2017	20.07.2019	Simple GSTR return for the month of June, 2019	GSTR – 3B
GST, Act, 2017	31.07.2019	Registered person having aggregate turnover  up to  1.5 crore in preceding /current financial year (Quarterly Apr 2019 -June 2019)	GSTR -1
GST, Act, 2017	31.07.2019	Opting into the presumptive Taxation  scheme for service providers under Notification 2/2019-CT rate	CMP-02