Business Compliance Calendar for the month of August- 2019


Business Compliance Calendar for the month of August- 2019


Special Caution:

Income Tax

31st August 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. IfReturn is not filed till 31st August 2019then following penalty would be attracted:


Income upto Rs. 5Lakh Late Fees = Rs. 1,000/-

(from 1stSeptember 2019 to 31st Mar 2020)

Income More than Rs. 5 Lakh

Late Fees= Rs. 5,000/-

(from 1stSeptember 2019 to 31st Dec 2019)

Late Fees = Rs. 10,000/-

(from 1st Jan 2020 to 31stMar 2020)


21st August 2019:

 E Way Bill in GST: Blocking of e-way bills if returns for two consecutive tax periods are not filed, effective from 21stAugust 2019.

31stAugust 2019:

 Due date for furnishing Annual Return under GST in Form 9, Form 9A & Form 9C in respect of a financial year 2017-18.

Due Date for furnishing Quarterly return of composition dealer in form CMP No-8 (F.Y. 2019-20)


– Due date for deposit of Tax deducted/collected at source for the month of July, 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 TCS Returns (in GST) in Form No GSTR-8(E-Commerce

Operator) forthe month of July-2019


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


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

  June, 2019

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


-Monthly PF forJuly-2019

-Monthly ESIC forJuly-2019

  • Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July-2019has been paid without the production of a challan
  • Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30th, 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 July, 2019


– Monthly Summary Return in GSTR-3B for July-2019

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

month of July-2019

– Return in GSTR-5A for the month of July-2019by Non Resident

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

in India


– PF Return filling for July 19 (including pension & Insurance scheme



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

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



– Annual return of income for the assessment year 2019-20 for all

assessee as mentioned in special caution above.

– 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 extended date of August 31st, 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 extended date of  August 31st, 2019)

– Due date of Form GST CMP 08 (for composition dealer) for thequarter ‘Apr-Jun -19’

– Monthly TDS payment (in GST) in Form No.GSTR-7 by the person specified by the Government for the monthsfrom Oct-18 to July-19.

– Filing of ITC-04 for July 17 to June19 for filing the details of goods

or capital goods sent to job worker and received back


– Due Date for filling of Annual Return/Report for the month of F.Y. 2017-18
a)In Form No GSTR-9A (Composition Scheme)
b) In Form No GSTR-9 (for all registered person except some

Person specified in the Act)
c) Annual Audit Report in Form No GSTR-9C (for all registered

Person whose turnover exceeds more than Rs. 2 Crore)