Business Compliance Calendar for the month of September- 2019
15th September is the due date for payment of Second installment of Advance Tax for the Assessment Year 2020-21
– Due date for deposit of Tax deducted/collected at source for the month of August, 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) for the month of August-2019
– Monthly GST return in GSTR-1(Outward Supplies) for August -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 August -2019
– Due date for issue of TDS Certificate for tax deducted in the month of
- i)under section 194-IA(TDS on Immovable property)
- ii)under section 194-IB(TDS on Certain Rent payment)
– Monthly PF for August -2019
– Monthly ESIC for August -2019
– Second installment of Advance Tax for the Assessment Year 2020-21
– Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August -2019 has been paid without the production of a challan
– 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 August, 2019
– Monthly Summary Return in GSTR-3B for August -2019
– Monthly Return in GSTR-5 (for Non Resident Taxable Person) for the month of August – 2019
– Return in GSTR-5A for the month of August – 2019 by Non Resident
Foreign taxpayers who have come for a short period to make supplies in India
– PF Return filling for August – 19 (including pension & Insurance scheme forms.
– Challan cum Statement with regard to TDS u/s 194IA (TDS on
Immovable property) & u/s 194IB (TDS on Certain Rent payment) for
– 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
September 30, 2019)
– Annual return of income for the Assessment Year 2019-20 if the assessee (not having any international or specified domestic transaction) is (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).
– Audit report under section 44AB for the Assessment Year 2019-20 in the case of a corporate- assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 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 September 30, 2019)
– Statement in Form No. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on September 30, 2019)
– Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
– 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 due date of submission of return of income is September 30, 2019).
– Due date of intimation under section 286(1) by a resident constituent entity of an international group whose parent is non-resident.