CORPORATE COMPLIANCE CALENDAR _ FEBRUARY, 2019

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. Link of the Notification : http://www.mca.gov.in/Ministry/pdf/MSMESpecifiedCompanies_22012019.pdf	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)

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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