Business Compliance Calendar for the month of March- 2019

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02.03.2019

  • Due date for furnishing of challan-cum-statement in respect of tax deducted in the month of January, 2019
      1. under section 194-IA(TDS on Immovable property)
      2. under section 194-IB(TDS on Certain Rent payment)

07.03.2019

  • Due date for Payment of Tax deducted/Collected (TDS/TCS) in ITNS-280 for the month of February -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.

10.03.2019

  • Monthly TDS payment in Form GSTR-7 by the person specified by the Government for the month of February -2019
  • Monthly TCS Returns in Form GSTR-8(E-Commerce Operator) for the month of February -2019 under GST

11.03.2019

  • Monthly GST return in GSTR-1(Outward Supplies)for February -2019 for registered Person with aggregate turnover exceeding Rs.1.50 Cr.

13.03.2019

  • Return in GSTR-6 for Input Service Distributor (ISD) for the month of February -2019

15.03.2019

  • PF forFebruary -2019
  • Monthly ESIC forFebruary -2019
  • Furnishing of Form 24G (TDS) by an office of the Government where TDS for the month of February -2019 has been paid without the productionof Challan
  • Last Installment of advance tax for the Assessment Year 2019-20
  • Payment of entire amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme under section 44AD44ADA

17.03.2019

  • Due date for issue of TDS Certificate for tax deduction in the month of January -2019
      1. in the Form of 16B under section 194-IA(TDS on Immovable property)
      2. in the Form of 16C under section 194IB (TDS on Certain Rent payment)
  • Issue Monthly TDS Certificate in form GSTR-7A for the month of February-2019 under GST

20.03.2019

  • Monthly Summary Return in GSTR-3B for February -2019
  • Monthly Return in GSTR-5 (for Non Resident Taxable Person) for the month of February-2019
  • Return in GSTR-5A for the month of February-2019 by Non Resident Foreign taxpayers who have come for a short period to make supplies in India

30.03.2019

  • Challan cum Statement with regard to TDS u/s 194IA (TDS on Immovable property) &u/s 194IB (TDS on Certain Rent payment) for February -2019

31.03.2019

  • Filling of GSTR-3B from July-2017 to Sept -2018 without any late fees, If not filed earlier.
  • Due date for linking of Aadhaar number with PAN
  • Country-By-Country Report in Form No. 3CEAD for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group
  • Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

GST Special Caution:

  • GST returns, if pending from the July -2017 till September -2018, Needs to filed before 31st March -2019 to avoid late fees under GST Act.
  • Input Tax Credit (ITC) has to be reserved if bill amount (Basic+Tax) is not paid within 180 days.
  • In GST Return for Feb-2018, ITC is to be reversed if bills upto 31.08.2018 has remained unpaid. Else, interest@18% p.a. will be applicable.

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