Compliance Calendar - September 2019 Due Date

A Due dates for Compliance under Income tax

30-09- 2019 – Annual return of income for the Financial Year 2018-19 (Assessment year 2019-20) for following assesses

(a) corporate-assesses or

(b) non-corporate assesses (whose books of account are required to be audited) or

(c) working partner of a firm whose accounts are required to be audited

Note: – Non TP cases to be considered

30-09- 2019 – Audit report under section 44AB for the assessment year 2019-20

in the case of a corporate-assesses

or non-corporate assesses (who is required to submit his/its return of income on September 30, 2019).

15-09-2019- Payment of advance tax for Financial year 2019-20 (Assessment year 2020-21)

07-09-19 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Aug 19. However, all sum deducted by an office of government shall be paid to credit of Central Government on same day where tax is paid without production of an Income-tax Challan

14-09-19- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o July 19

14-09-19- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o July 19

15-09-19 -Due date for furnishing of Form 24G by an office of Government where TDS for m/o Aug 19 has been paid without production of a challan

30-09-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of Aug 19

30-09-19 -Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of Aug 19

B. Due dates for Compliance under ESI, PF Acts

15-09-2019- PF Payment for m/o Aug 19.

15-09-2019- ESIC Payment for m/o Aug 19

25-09-19 – PF Return filling for Aug 19 (including pension & Insurance scheme forms.

C Due dates for Compliance under GST

11-09-19- Due date for filing GSTR-1 for m/o Aug 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

10-09-19- 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 Aug 2019.

20-09-19- Due date for filing GSTR-5 & 5A (to be filed by the Non-Resident taxable person & OIDAR for the m/o Aug 19.

13-09-19- Due date for filing GSTR-6 (to be filed by Input Service Distributor for m/o Aug 19.

20-09-2019- GSTR-3B for the m/o Aug 19. Pay due Tax till this date.

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