Business Compliance Calendar for the month of January 2019

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Business Compliance Calendar for the month of January 2019

07.01.2019

– Due date for Payment of Tax deducted/Collected (TDS/TCS) in the month of December-2018. 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.

-Due date for deposit of TDS for the period October 2018 to December 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

 

10.01.2019

– Monthly TDS payment in Form GSTR-7 for the month of December-

2018 under GST.

 

11.01.2019

– Monthly GST return in GSTR-1for December -2018 for registered person with aggregate turnover exceeding Rs.1.50 Cr.

13.01.2019

– Return in GSTR-6 for Input Service Distributor (ISD) for the month of

   December-2018

14.01.2019

-Due date for issue of TDS Certificate for tax deducted in the month of

   November- 2018

  1. i) under section 194-IA(TDS on Immovable property)
  2. ii) under section 194IB (TDS on Certain Rent payment)

15.01.2019

– PF for December-2018

-Monthly ESIC for December -2018

– VAT Audit (Maharashtra) for the FY 2017-18(for the period from 01.04.2017 to 30.06.2017)

– TCS Return for the Quarter ended December-2018

-Furnishing of Form 24G (TDS) by an office of the Government where TDS for the month of December -2018 has been paid without the production of Challan

– Upload declarations received from recipients in Form No.15G/15Hfor the quarter endedDecember- 2018

-Issue Monthly TDS Certificate in form GSTR-7A for the month of

December-2018 under GST

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

18.01.2019

– Return inGSTR-4(Composition dealer) for the Quarter ended December 2018

20.01.2019

– Monthly Summary Return in GSTR-3B for December-2018

– Monthly Return in GSTR-5 for the month of December -2018 (for Non

Resident Taxable Person)

– Return in GSTR-5A for the month of November-2018 by Non Resident Foreign taxpayers who have come for a short period to make supplies in India

30.01.2019

– Challan cum Statement with regard to TDS u/s 194IA (TDS on Immovable property) &u/s 194IB (TDS on Certain Rent payment) for December – 2018

  • Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending December -2018

31.01.2019

– TDS Return (Income Tax Act, 1961) for the Quarter ended on December -2018

– Quarterly GST return in GSTR-1 for the Quarter October to December2018 if turnover is not exceeding Rs. 1.50 Cr.

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

  • 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

Special Caution:

–  Online  Uploading of declarations received from recipients in Form No.15G/15Hfor the quarter ended December- 2018

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