CORPORATE Compliance CALENDAR
For the M/o JANUARY, 2019
- 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 |
- 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:
- New return filing system to be started on a trial basis from April 1, 2019, and on mandatory basis from July 01, 2019.
- Taxpayers cannot generate e-way bill if they do not file GST returns for two consecutive tax periods.
- 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.
- 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.
- 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.
- Outcome of 31st GST Council Meeting : http://www.cbic.gov.in/resources//htdocs-cbec/gst/GST-Update22122018.pdf;jsessionid=4362ADB80837019E7373CB87CAD6B49F
- 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 |
|
- 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
|
CS Lalit Rajput
Company Secretary
Contact @ +91 8802581290
