A. Due dates for Compliances under GST
- 11-04-19- Due date for filing GSTR-1 for m/o March 19 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
- 30-04-19- Due date for filing GSTR-1 for March 19 Quarter -> Applicable for taxpayers with Annual Aggregate turnover LESS than Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only.
- 10-04-19- Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of March 19.
- 10-04-19- Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the m/o March 19.
- 20-04-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o March 19.
- 13-04-2019- Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the m/o March 19.
- 18-04-2019- Quarterly return GSTR – 4 for taxpayers opting for Composition Scheme from the period starting from Jan 2019 to March 2019.
- 20-04-2019- GSTR-3B for the m/o March 19. Pay due Tax till this date.
- RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed
- 30-04-19 – Due date of TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch.
B. Due dates for Compliance under Income tax
- 07-04-19- Due date for deposit of tax deducted /collected at source by an office of the government for m/o March 19. However, all sum deducted by an office of the government shall be paid to credit of Central Government on the same day where tax is paid without production of an Income-tax Challan
- 30-04-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March 19.
- 14-04-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Feb 19
- 14-04-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Feb 19
- 30-04-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Feb 19 has been paid without production of a challan
- 30-04-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of March 19
- 30-04-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of March 19
C. Due dates for Compliances under Companies Act
- 21-04-2019- Form DPT-3 – Onetime Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014 (New e-form not yet deployed by Ministry (ROC)
- 25-04-19- INC- 22A- Filing of the particulars of the Company & its registered office. (by every company incorporated on or before 31.12.17)- Penalty after due date is Rs. 10,000/-
- 30-04-19 – Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN). Penalty after due date is Rs. 5,000/-
D. Due dates for Compliances under ESI, PF Acts
- 15-04-2019- PF Payment for m/o March 19.
- 15-04-2019- ESIC Payment for m/o March 19
- 25-04-19 – PF Return filling for March 19 (including pension & Insurance scheme forms
| Due Date | Category | Description |
| 07-04-2019 | Income Tax | Due date for deposit of Tax deducted by an office of the government for the month of March, 2019. However, all sum deducted 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. |
| 10-04-2019 | GST | GST monthly return for the month of January 2019 (GSTR-8 for TCS Collector). |
| 11-04-2019 | GST | Monthly return for registered persons with aggregate turnover of more than Rs.1.50 crores for the month of March 2019
(GSTR-1).
|
| 13-04-2019 | GST | GST Return for input service distributor for the month of March 2019 (GSTR 6). |
| 14-04-2019 | Income Tax | Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of February, 2019. |
| 14-04-2019 | Income Tax | Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of February, 2019 |
| 15-04-2019 | Income Tax | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2019. |
| 15-04-2019 | Income Tax | 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 March, 2019. |
| 15-04-2019 | Provident Fund | Monthly PF payment for March 2019. |
| 15-04-2019 | ESIC | ESIC payment for the month of March 2019. |
| 18-04-2019 | GST | GST return for a taxpayer registered under the composition levy for the Quarter Jan-Mar 2019.(GSTR 4) |
| 20-04-2019 | GST | GST summary return for the month of March 2019 (GSTR 3B). |
| 20-04-2019 | GST | GST Return for Non-resident foreign taxpayers for the month of March 2019 (GSTR 5). |
| 20-04-2019 | GST | GST Return for NRI OIDAR service provider for the month of March 2019 (GSTR 5A). |
| 25-04-2019 | ROC | Filing of Form INC-22 of the Company & its registered office.
(by every company incorporated on or before the 31.12.2017).
|
| 25-04-2019 | Provident Fund (includes EDLI) | PF Return filing for March 2019 (including pension and insurance scheme forms) |
| 30-04-2019 | Income Tax | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2019 has been paid without the production of a challan |
| 30-04-2019 | Income Tax | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March, 2019 |
| 30-04-2019 | Income Tax | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2019. |
| 30-04-2019 | Income Tax | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2019. |
| 30-04-2019 | Income Tax | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2018 to March 31, 2019. |
| 30-04-2019 | Income Tax | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2019. |
| 30-04-2019 | Income Tax | Due date for deposit of TDS for the period January 2019 to March 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H. |
| 30-04-2019 | GST | Quarterly return for registered persons with aggregate turnover of more than Rs.1.50 crores for the month of Jan-Mar 2019
(GSTR-1).
|
| 30-04-2019 | ROC | Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN) will have to file Form DIR-3 KYC. |
Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. In no event shall I shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information
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