Business Compliance Calendar for June-2019



– Due date for deposit of Tax deducted/collected for the month of May 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


– Monthly TDS payment (GST) in Form No GSTR-7 by the person

  Specified by the Government for the month of May -2019
– Monthly TCS Returns (GST) in Form No GSTR-8 (E-Commerce

  Operator) for the month of May -2019


– Monthly GST return in GSTR-1 (Outward Supplies) for May -2019

  for registered Person with aggregate turnover exceeding Rs.1.50 Cr.


– Monthly Return in GSTR-6 for Input Service Distributor (ISD) for the month of May -2019


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

  April, 2019

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


– Monthly PF for May -2019

– Monthly ESIC for May -2019

– First Installment of advance tax (15%) for the Assessment Year 2020- 2021

  • Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2019 has been paid without the production of a challan
  • Certificate of tax deducted at source (Form 16) to employees in respect of salary paid and tax deducted during Financial Year 2018-19
  • Quarterly TDS certificates (Form 16A) (in respect of tax deducted on payments other than salary) for the quarter ending March 31, 2019
  • Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the s​ystem for the month of May, 2019​
  • Under Companies Act 2013: Filling of the particulars of the company & its registered office (in Active Form Incorporation -22A) by every company incorporated on or before the 31.12.2017


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

  May -2019 under GST


– GST Monthly Summary Return in GSTR-3B for the month of May –


– GST Monthly Return in GSTR-5 (for Non Resident Taxable Person)

   for the month of May -2019

– GST Return in GSTR-5A for the month of May -2019 by Non

   Resident Foreign taxpayers who have come for a short period to make

   Supplies in India


–  Due date for e-filing of a statement (in Form No. 3CEK) by an

    eligible investment fund under section 9A in respect of its activities

    in financial year 2018-19.​

  • Under Companies Act 2013: First DPT -3 for amounts which are NOT deposits (exempted deposits) outstanding as on 31.03.2019 & received on or after 01.04.2014 (One Time Return)


– Challan cum Statement with regard to TDS u/s 194IA (TDS on

  Immovable property) & u/s 194IB (TDS on Certain Rent payment) for May -2019

– Return in respect of Securities Transaction Tax (STT) for the financial year 2018-19

– Quarterly return of non-deduction of tax at source by a banking

  company from interest on time deposit in respect of the quarter ending March 31, 2019

– Statement (in Form No. 64C) to be furnished by Alternative Investment

  Fund (AIF) to units holders in respect of income distributed during the previous year 2018-19

– Report by an approved institution/public sector company under Section   

  35AC(4)/(5) for the year ending March 31, 2019

– Due date for furnishing of statement of income distributed by business

  trust to its unit holders during the financial year 2018-19. This

  statement is required to be furnished to the unit holders in Form No. 64B

Due Date for filling of Annual Return/Report for the F.Y. 2017-18

      – In Form No GSTR-9A (Composition Scheme)

      – In Form No GSTR-9 (for all registered person except some Person specified in the Act)

  • Annual Audit Report in Form No GSTR-9C (for all registered person whose turnover exceeds more than 2 Cr)

–  Professional Tax Return (Maharashtra) with regard to salary for the month of May -2019

–  Annual Professional Tax Payment (Maharashtra) for Current F.Y. 2019-20 for self employed, Businessman, Directors etc.

–  Under Companies Act 2013: Form DPT-3 (Half yearly return) Transaction during the year, which are deposits as well as which are not deposits (exempted deposit)