Corporate Compliance Calendar for the month of February, 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

 

07.02.2019

 

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 Compliance 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. Compliance 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/

 

 

 

 

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)

­

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.

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