Business Compliance Calendar for the month of July 2019
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Special Caution: – Annual return of income for the assessment year 2019-20 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E. – If above Return is not filed till 31st July 2019 then following penalty would be attracted. Penalty is as follows:
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7.07.2019
– Due date for deposit of Tax deducted/collected for the month of June, 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
10.07.2019
– Monthly TDS payment (GST) in Form No GSTR-7 by the person
Specified by the Government for the month of June -2019
– Monthly TCS Returns (GST) in Form No GSTR-8 (E-Commerce
Operator) for the month of June -2019
– Due date for issuing quarterly TDS certificates in respect of salary
paid and tax deducted has been extended from June 15, 2019 to July
10, 2019 vide order F. No. 275/38/2017-It (b), dated 04-06-2019
11.07.2019
– Monthly GST return in GSTR-1 (Outward Supplies) for June -2019
for registered Person with aggregate turnover exceeding Rs.1.50 Cr.
13.07.2019
– Monthly Return in GSTR-6 for Input Service Distributor (ISD) for the
month of June -2019
15.07.2019
– Monthly PF for June -2019
– Monthly ESIC for June -2019
– Due date for issue of TDS Certificate for tax deducted in the month of
May, 2019
- under section 194-IA(TDS on Immovable property)
- under section 194-IB (TDS on Certain Rent payment)
- Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June -2019 has been paid without the production of a challan
- Quarterly statement of TCS deposited for the quarter ending June 30th , 2019
- Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2019
- Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 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 system for the month of June, 2019
- Due date for issuing quarterly TDS certificates & TDS certificates in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F. No. 275/38/2017-It(b), dated 24-5-2019
17.07.2019
– Issue Monthly TDS Certificate in form GSTR-7A for the month of
June -2019 under GST
18.7.2019
– Quarterly Return in GSTR -4 for the Quarter ended June -2019 for composition Dealer
20.07.2019
– Monthly Summary Return in GSTR-3B for June -2019
– Monthly Return in GSTR-5 (for Non Resident Taxable Person) for the
month of June -2019
– Return in GSTR-5A for the month of June -2019 by Non Resident
Foreign taxpayers who have come for a short period to make supplies
in India
30.07.2019
– Challan cum Statement with regard to TDS u/s 194IA (TDS on
Immovable property) & u/s 194IB (TDS on Certain Rent payment) for
June -2019
– Quarterly TCS certificate in respect of tax collected by any person for
the quarter ending June 30, 2019
31.07.2019
– Quarterly return of non-deduction of tax at source by banking
Company from interest on time deposit in respect of the quarter ending
June 30, 2019
– Quarterly statement of TDS done & deposited for the quarter ending
June 30, 2019
– Annual return of income for the assessment year 2019-20 for all
assessee other than (a) corporate-assessee or (b) non-corporate assessee
(whose books of account are required to be audited) or (c) working
partner of a firm whose accounts are required to be audited or (d) an
assessee who is required to furnish a report under section 92E.
– Statement by scientific research association, university, college or other
association or Indian scientific research company as required by rules
5D, 5E and 5F (if due date of submission of return of income is July 31,
2019).
– Application in Form 9A for exercising the option available under
Explanation to section 11(1) to apply income of previous year in the
next year or in future (if the assessee is required to submit return of
income on or before July 31, 2019)
– Statement in Form No. 10 to be furnished to accumulate income for
future application under section 10(21) or 11(1) (if the assessee is
required to submit return of income on or before July 31, 2019)
– Due date for claiming foreign tax credit, upload statement of foreign
income offered for tax for the previous year 2018-19 and of foreign tax
deducted or paid on such income in Form No. 67. (If the assessee is
required to submit return of income on or before July 31, 2019.)
