Compilation of all Compliance Calendar under Various Law for the month of October 2019 by CA Rubneet Anand


A.
Compliances Calendar for GST
B.
Compliances Calendar for ESI and PF Payments
C.
Compliances Calendar for Income Tax Act
D.
Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
E.
SEBI (Prohibition of Insider Trading) Regulations, 2015
F.
SEBI Takeover Regulations 2011
G.
Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder
H.
Due Dates of ROC filings


The compliances of statutory laws, rules & regulations carry significance in terms of discharging the legal responsibilities by the various entities operating in the country. The meeting of deadlines and submitting the periodic information to the Government authorities is one of the most important and critical part of the working of the business.

For the ease of reference and smooth working, the table has been compiled below including all the important dates and types of forms required for meeting the statutory timelines.

S.No  Particulars of Compliance Forms/Returns Due Date 
 A.   Compliances Calendar for GST 
1. Form GSTR-7 (Period: From October 2018 to July 2019) TDS Deductor) GSTR-7 10-10-2019
2. Form GSTR-8 TCS Collector (for the month of July, 2019) (Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws) GSTR-8 10-10-2019
3. Return of outward supplies of taxable goods and/or services for the Month of September 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return GSTR-1 11-10-2019
4. Quarterly return (July 2019 to September 2019) for registered persons with aggregate turnover up to Rs. 1.50 Crores GSTR-1 31-10-2019
5. Due date for Furnishing return of September 2019 by Input Service Distributors (ISD) GSTR-6 13-10-2019
6. Payment of self-assessed tax PMT-08 Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains
7. Application for Refund RFD-10 18 months after end of the quarter for which refund is to be claimed
8. Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively.(for the month of September, 2019)  GSTR-5 & GSTR – 5A 20-10-2019
9. Simple GSTR return for the month of September, 2019 GSTR – 3B 20-10-2019
10 Due date for the quarter July 2019 to September 2019 GST CMP 08 18-10-2019
 B.   Compliances Calendar for ESI and PF Payments 
1. PF Payment for September 2019  ECR 15-10-2019
2. ESIC Payment for September 2019 ESI Challan 15-10-2019
 C.   Compliances Calendar for Income Tax Act  
1. Due date for deposit of Tax deducted/collected for the month of September, 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 07-10-2019
2. Due date for deposit of TDS for the period July 2019 to September 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H Quarterly deposit of TDS 07-10-2019
3. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2019 TDS Certificate u/s 194-IA 15-10-2019
4. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September 2019 TDS Certificate u/s 194-IB 15-10-2019
5. Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2019 has been paid without the production of a challan Form 24G 15-10-2019
6. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2019 Form No. 15G/ 15H 15.10.2019
7. Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering inthe system for the month of September, 2019 Form No. 3BB 15-10-2019
8 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2019 Statement for tax deducted u/s 194-IA 30.10.2019
9 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2019 Statement for tax deducted u/s 194-IB 30.10.2019
10 Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019 Quarterly TCS certificate 30.10.2019
11 Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2018-19 Form no. 3CEAB 31.10.2019
12 Quarterly statement of TDS deposited for the quarter ending September 30, 2019 Quarterly TDS deposited 31.10.2019
13 Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) Annual audited accounts 31.10.2019
14 Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2019   31.10.2019
15 Copies of declaration received in Form No. 60 during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director Form No. 60 31.10.2019 

D.  Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

Annual Compliances

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 14 Listing fees & other Charges Payment manner as specified by the Board of by Recognised Stock Exchange.
2 Regulation 34 (amended w.e.f. April 2019) Annual Report Within 21 working days from the AGM Date
3 Regulation 34(1)(a) a copy of the annual report sent to the shareholders along with the notice of the annual general meeting not later than the day of commencement of dispatch to its shareholders; Within one days from Dispatch to shareholder
4 Annual report in XBRL mode 16 may 2019 BSE CIRCULAR’  Filings in respect of Annual Report has to be done by all listed entities in XBRL mode in addition to the currently used PDF mode mandatorily, for periods ending March 31, 2019. Same time limit of Regulation 34
5 Regulation 34(1)(b) in the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting. Within 48 hours after AGM
6 Regulation 36 The listed entity shall send annual report referred to in to the holders of securities, not less than twenty-one days before the annual general meeting. 21 days Before AGM (in soft or hard copy
 
Half Yearly Compliances

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 7(3) Compliance Certificate certifying maintaining physical and electronic transfer facility Within one month of end of each half of the financial year
2 Regulation 40(9) Certificate from Practicing Company Secretary (PCS) Within one month of end of each half of the financial year
3 Regulation 40(10) Transfer or transmission or transposition of securities Within one month of end of each half of the financial year
 
Event based Compliances

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 43 Declaration of Dividend The company has to declare and disclose the dividend on per share basis only.
10 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 within2 working days from the date of such change in content.
11 Regulation 50 Intimation to Stock Exchange 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.
12 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
13 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
14 Regulation 106 J 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.
16 SCHEDULE IIIPART 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) ended December 2018) (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)
17. Regulation 23 Corporate governance requirements with respect to subsidiary of listed entity The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website
18. Regulation 24A Secretarial Audit Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.
 
E. SEBI (Prohibition of Insider Trading) Regulations, 2015

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 7(2) “Continual Disclosures” Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified. Every company shall notify;within two trading daysof receipt of the disclosure or from becoming aware of such information
 
F. SEBI Takeover Regulations 2011

Sl. No. Regulation No. Compliance Particular Compliance Period (Due Date)
1 Regulation 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of  March, in such target company in such form as may be specified. Disclosures shall be made within seven (7) working days from the end of each financial year to;1) every stock exchange where the shares of the target company are listed; and2) the target company at its registered office.
2 Regulation 30(2) The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may Disclosures shall be made within seven (7) working days from the end of each financial year to;1) every stock exchange where the shares of the target company are listed; and2) the target company at its registered office.

G.  Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

 Sr no  Due Dates Compliance Particulars Forms / Filing mode
 1.  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
2. within 90 days from the date of notification( earlier On or before 8th of May, 2019) A person having Significant beneficial owner shall file a declaration to the reporting companyi.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019, Form BEN-1
3. 31.12.2019(Due Date Extended From 30.09.2019 to 31.12.2019) Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. (Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )(Within 30 days from the date of receipt of declaration in BEN-1) Form BEN – 2
 4. On or before 15.06.2019 Filing of the particulars of the Company & its registered office.(by every company incorporated on or before the 31.12.2017.)  Active FormINC -22A
 5.  14.10.2019 DIN KYC through DIR 3 KYC Form is an Annual Exercise.Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th October 2019--Last date for filing DIR-3 KYC extended till 14th Oct 2019-No fee payable for DIR-3 KYC filed till 14th Oct 2019  E-Form DIR – 3 KYC
 6. within 60 days from the conclusion of each half year Reconciliation of Share Capital Audit Report (Half-yearly)Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014Applicable w.e.f. 30.09.2019 E-Form PAS – 6(E-Form, Not yet deployed)
7. With in 15 days from the date of publication of these rulesOn or before 03.09.2019  IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019Statement of unclaimed or unpaid amounts and details of Nodal OfficerThe details of the Nodal Officer and Deputy Nodal Officer duly indicating his or her designation, postal address, telephone and mobile number and company authorized e-mail ID shall be communicated to the Investor Education and Protection Fund Authority in Form No. IEPF – 2 within fifteen days from the date of publication of these rules and the company shall display the name of Nodal Officer and his e-mail ID on its website:Provided that any change in the Nodal Officer or his details shall be communicated to the Authority through Form No. IEPF-2 within seven days of such change along with board resolution thereof.”  E – Form IEPF-2
8. On or before 30.11.2019 Annual Return To Be Filed By Auditor With The National Financial Reporting Authority NFRA-2
9. On or before 31.10.2019 All 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 the provisions of section 9 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006) MSME-1

H.  Due Dates of ROC filings:

 Sr. No  Compliance Particulars Due Dates E- Forms
1 Appointment of Auditor With in 15 days from the conclusion of AGM ADT-1
2 Filing of financial statement and other documents with the ROC With in 30 days from the conclusion of the AGM, other than OPC(In case of OPC within 180 days from the close of the financial year) AOC-4
3 Filing of annual return by a company. With in 60 days from the conclusion of AGM MGT-7
4 Filing of Cost Audit Report with the Central Government With in 30 days from the receipt of Cost Audit Report CRA-4
5 Filing of Resolutions and agreements to the Registrar With in 30 days from the date of Board Meeting. MGT-14


 

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