Compliance Calendar - May 2019 By CA Rubneet Anand


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 governing authorities is one of the most important and critical parts 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

 

 

Compliances Calendar for GST

 

1.

Form GSTR-7 for the month of April, 2019.

 

GSTR-7

10-05-2019

2.

The due date for furnishing statement by e-commerce companies for the Month of April 2019.

 

GSTR-8

10-05-2019

3.

Return of outward supplies of taxable goods and/or services for the Month of April 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.

 

GSTR -1

11-05-2019

4.

Return for Input Service Distributor

 

GSTR – 6

13-05-2019

5.

Simple GSTR return for the month of April, 2019

 

GSTR 3B

20-05-2019

6.

Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.

 

GSTR-5 &

GSTR – 5A

20-05-201

 

Compliances Calendar for ESI and PF Payments

 

1.

PF Payment for April 2019

 

ECR

15-05-2019

2.

ESIC Payment for April 2019

ESI Challan

15-05-2019

 

Compliances Calendar for Income Tax Act

 

 

1.

Due date for deposit of Tax deducted/collected for the month of April, 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.

 

 

07-05-2019

2.

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2019.

 

 

15-05-2019

3.

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2019.

 

 

15-05-2019

4.

Due date for furnishing of Form by an office of the Government where TDS/TCS for the month of April, 2019 has been paid without the production of a challan.

 

Form 24G

15-05-2019

5.

Quarterly statement of TCS deposited for the quarter ending March 31, 2019.

 

 

15-05-2019

6.

Due date for furnishing statement by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of April, 2019.?

 

Form No. 3BB

15-05-2019

7.

Submission of a statement by non-resident having a liaison office in India for the financial year 2018-19.

 

Form No. 49C

30-05-2019

8.

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2019.

 

 

30-05-2019

9.

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2019.

 

30-05-2019

10.

Quarterly statement of TDS deposited for the quarter ending March 31, 2019.

 

 

31-05-2019

11.

Return of tax deduction from contributions paid by the trustees of an approved superannuation fund.

 

 

31-05-2019

12.

Due date for furnishing of statement of financial transaction as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2018-19.

 

Form No. 61A

31-05-2019

13.

Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) for calendar year 2018 by reporting financial institutions.

 

Form No. 61B

31-05-2019

14.

Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn’t been allotted any PAN.

 

 

31-05-2019

15.

Application for allotment of PAN in case of person being Managing Director, Director, Partner, Trustee, Author, Founder, Karta, Chief Executive Officer, Principal Officer or Office Bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN.

 

 

31-05-2019

 

Compliances Calendar for LODR/SEBI

 

 

1.      

Secretarial Compliance Report to Stock Exchanges

(SEBI’s Circular CIR/CFD/CMD1/27/2019 dated 08th February, 2019)

 

 

30-05-2019

2.      

Financial Results alongwith Auditor’s Report under Regulation 33 (3) of LODR.

 

 

30-05-2019

 

Compliance Calendar for Companies Act, 2013

 

1.

Every individual, who is an SBO in a Reporting Co. shall file Form BEN 1 within ninety days from the commencement of the SBO Rules (i.e. 8th February 2019)

 

Form BEN 1

08-05-2019

2.

Annual Return for Limited Liability Partnership / LLP

 

LLP Form 11

30-05-2019

3.

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), shall submit a return to the ROC in the interval mentioned below:

a. Initial return

b. Regular half yearly return (October to March)

 

MSME Form I

(e-form available for filing as on date)

30-05-2019

4.

Annual Return of Foreign Company (Sec. 384 of the Companies Act, 2013 and Rule 7 of the Companies (Registration of Foreign Companies) Rules, 2014)

 

Form FC-4

30-05-2019

5.

The Reporting Co. shall issue Notice to members (other than individuals) holding not less than 10% of its shares or voting rights or right to receive dividend, seeking information about SBO.

 

Form BEN 4

Not specified

but maximum time limit of 90 days for individual to furnish Form BEN 1

 

6.

Filing of e-form BEN-2 by the Reporting Co. under the Companies (Significant Beneficial Owners) Rules, 2018 (as amended by the Companies (SBO) Amendment Rules, 2019.

 

Form BEN-2

(form not yet deployed by the MCA as on date)

30 days from the date of receipt of form BEN-1.

7.

Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018.

 

Form NFRA-1

(form not yet deployed by the MCA as on date)

30 days from the date of deployment of e-form in the MCA portal

8.

Application for KYC of all Directors for the year ending 31.03.2019.

e-form DIR 3 KYC

30 days from the date of deployment of e-form in the MCA portal

 

9.

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification).

 

Active Form INC -22 A
(e-form available for filing as on date)

15-06-2019

10.

Every company to which the Companies (Acceptance of Deposits) Rules, 2014 rules apply, shall on or before the 30th day of June, of every year, file with the ROC, a return in Form DPT-3 along with the fee and furnish the information contained therein as on the 31st day of March of that year duly audited by the Auditor of the company.

 

Further, every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of Rule 2(1)(c) from 01st April, 2014 to 31st March, 2019, as specified in Form DPT-3  within 90 days from the date of 31st March, 2019 along with fee.

e-Form DPT-3

(e-form available for filing as on date)

30-06-2019

29-06-2019

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