Corporate Compliance Calendar for January, 2019 By CS Lalit Rajput


1. Compliance under Income Tax Act, 1961

 

Applicable Laws/Acts

 

 

Due Dates

 

Compliance Particulars

 

Forms

(Filing mode)

 

Income Tax Act, 1961

 

07.01.2019

 

Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS)

 

 

Income Tax Act, 1961

 

14.01.2019

 

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2018

 

 

Income Tax Act, 1961

 

14.01.2019

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of  November, 2018

 

 

Income Tax Act, 1961

 

15.01.2019

Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2018 has been paid without the production of a challan

 

 

Form 24G

Income Tax Act, 1961

15.01.2019

Quarterly statement of TCS deposited for the quarter ending December 31, 2018

 

 

Income Tax Act, 1961

 

15.01.2019

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2018

 

Form No. 15CC

 

Income Tax Act, 1961

 

15.01.2019

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018

 

 

Form 15G/15H

 

Income Tax Act, 1961

 

30.01.2019

Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018

 

 

Income Tax Act, 1961

 

30.01.2019

 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA  in the month of December, 2018

 

 

Income Tax Act, 1961

 

30.01.2019

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018

 

Income Tax Act, 1961

31.01.2019

Quarterly statement of TDS deposited for the quarter ending December 31, 2018

 

 

Income Tax Act, 1961

 

31.01.2019

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018

 

 

 

Income Tax Act, 1961

 

 

31.01.2019

Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident

 

 

Form No. 3CEAC


2. Compliance under Goods & Services Act, 2017

 

Applicable Laws/Acts

 

 

Due Dates

 

Compliance Particulars

 

Forms/

 (Filing mode)

GST, Act, 2017

20.01.2019

Simple GSTR return for the month of December, 2018

GSTR – 3B

 

GST, Act, 2017

 

31.01.2019

in case of taxpayers (regular taxpayer) with turnover upto Rs 1.5 crores in previous FY or Current Financial year. (October – December, 2018 Quarter)

 

 

GSTR – 1

 

GST, Act, 2017

 

 

31.01.2019

Return by e-commerce operators for the months of October, November and December, 2018

GSTR-8

GST, Act, 2017

31.01.2019

Form GSTR-7 for the month of October 2018 for all taxpayers

GSTR-7


Some Important updates on GST:

  1. New return filing system to be started on a trial basis from April 1, 2019, and on mandatory basis from July 01, 2019.
  2. Taxpayers cannot generate e-way bill if they do not file GST returns for two consecutive tax periods.
  3. Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.
  4. The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 further extended till 30.06.2019.
  5. Due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February, 2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019.
  6. Outcome of 31st GST Council Meeting: http://www.cbic.gov.in/resources//htdocs-cbec/gst/GST-Update22122018.pdf;jsessionid=4362ADB80837019E7373CB87CAD6B49F
3. Compliance under Other Statutory Laws

 

Applicable Laws/Acts

 

 

Due Dates

 

Compliance Particulars

 

Forms / (Filing mode)

PF

15.01.2019

PF Payment for December 2018

ECR

ESIC

15.01.2019

ESIC Payment for December 2018

ESI Challan

Factories Act, 1948

15.01.2019

Yearly Return Ending 31St Dec, 2018

 

Factories Act, 1948

15.01.2019

Half Yearly Return Ending 31St Dec, 2018

 

Contract Labour (R & A) Act

30.01.2019

Half Yearly Return By The Contractor Ending 31St Dec

 

 

4. Quarterly Compliances under SEBI (LODR) Regulations 2015

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

Filing Mode(s)

 

  1

 

Regulation 13 (3)

 

Statement of Investor complaints

 

Within 21 days from the quarter end.

 

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

2

 

Regulation 27 (2)

 

Corporate Governance Report

 

Within 15 days from quarter end.

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

3

 

Regulation 31

 

Shareholding Pattern

 

Within 21 days from quarter end

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

4

Regulation 34

(*In case ROC Extension granted to Companies for Delayed AGM)

 

 

Annual Report

Within 21  working days of it being  Approved and adopted in the annual general meeting.

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

5

(SEBI55A of the SEBI (Depositories and Participants) Regulations, 1996.)

 

Reconciliation of Share Capital Audit.

 

 

Within 30 days from quarter end.

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

 

6

 

 

Regulation 32(1)

 

 

Statement of deviation(s) or variation(s).

( *for public issue, rights issue, preferential issue etc.)

 

 

 

 

Quarterly Basis

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

 

7

 

Regulation 69

 

Indian Depository Receipt holding pattern & Shareholding details.

 

within 15 days of end of the quarter

 

BSE : BSE Listing Centre

 

NSE : NEAPS

 

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