Business Compliance Calendar for the month of October- 2019

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Business Compliance Calendar for the month of October- 2019


Chartered Accountant

Special Caution:


31st October is the due date for filling of Tax Audit Report & Return for the Assessment Year 2019-20.


Ensure before filing September GSTR-3B:All the Rectification of F.Y. 2018-19 should be done. Claim Missed ITC or may be liable for additional Tax liability.




– Due date for deposit of Tax deducted/collected at source for the month of September, 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 September -2019


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

2019for registered Person with aggregate turnover exceeding Rs.1.50



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


-Monthly PF for September-2019

-Monthly ESIC for September-2019

– Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September-2019has been paid without the production of a challan

– Quarterly statement of TCS deposited for the quarter ending  September 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 September, 2019
  • Due date for issue of TDS Certificate for tax deducted in the month of

 August, 2019

  1. under section 194-IA(TDS on Immovable property)
  2. under section 194-IB(TDS on Certain Rent payment)
  • Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2019​
  • Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2019​


-Due date of Form GST CMP 08 (for composition dealer) for the quarter ended September -19’


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

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

month of September-2019

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

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

suppliesin India


– PF Return filling for September- 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

September -2019.

  • Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2019.


– Quarterly statement of TDS deposited for the quarter ending

September 30, 2019

– Intimation by a designated constituent entity, resident in India, of an

international group in Form no. 3CEAB for the accounting year 2018-


–   Due date for furnishing of Annual audited accounts for each approved

Programmes under section 35(2AA).

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

company from interest on time deposit in respect of the quarter

ending September 30, 2019​.

  • Copies of declaration received in Form No. 60 during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director​

– Statement by scientific research association, university, college or

otherassociation or Indian scientific research company as required by

Rules 5D, 5E and 5F (if due date of submission of return of income is

October 30, 2019).

Extended from 30.09.2019 to 31.10.2019

  • 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 44ABfor 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 undersection 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.

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