Due Date Compliance Calendar May 2019

Due Date Compliance Calendar May 2019 

A. Due dates for Compliances under GST

• 11-05-19- Due date for filing GSTR-1 for m/o April 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
  

• 10-05-19- Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the month of April 19.
  

• 10-05-19- 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 April 19.
  

• 20-05-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o April 19.
  

• 13-05-2019- Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the m/o April 19. 

• 20-05-2019- GSTR-3B for the m/o April 19. Pay due Tax till this date.
  

• RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed
  

B. Due dates for Compliance under Income tax

• 07-05-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of April 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
  

• 15-05-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o March 19
  

• 15-05-19 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o March 19
  

• 15-05-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o April 19 has been paid without production of a challan
  

• 15-05-19 -Quarterly statement of TCS deposited for the quarter ending March 31, 2019
• 30-05-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of April 19
  

• 30-05-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of April 19
  

• 31-05-19 –Quarterly statement of TDS deposited for the Quarter ending March 31st, 2019
  

C. Due dates for Compliances under Companies Act

• 30-05-19 – 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 
  

• Within 30 days of from the date of deployment of e-form – Every Person holding DIN as on 31.03.2019 (including Directors having disqualified DIN) need to file DIR-3KYC. Penalty after due date is Rs. 5,000/-. According to Latest update DPT-3 form is expected to be revised / notified w.e.f. 1st May, 19  

• 30-05-19 – Form MSME -1 (One-time Return as at 22.01.2019) All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises & whose payments to MSME suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the MSME Development Act, 2006) to file details of all outstanding dues to MSME suppliers existing on 22nd January, 2019 within thirty days from the date of deployment of e-form.
  

D. Due dates for Compliances under ESI, PF Acts

• 15-05-2019- PF Payment for m/o April 19.
  

• 15-05-2019- ESIC Payment for m/o April 19
  

• 25-05-19 – PF Return filling for April 19 (including pension & Insurance scheme forms)