Compliance Calendar for March 2019

compliance

Compliance requirement under Income Tax Act, 1961

Applicable Laws/Acts Due Dates Compliance Particulars Forms/ (Filing mode)
Income Tax Act, 1961 02.03.2019 Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IA in the month of January, 2019 194-IA
Income Tax Act, 1961 02.03.2019 Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IB in the month of January, 2019 194-IB
Income Tax Act, 1961 07.03.2019 Due date for deposit of Tax deducted/collected for the month of February, 2019. (TDS & TCS) TDS & TCS
Income Tax Act, 1961 15.03.2019 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2019 has been paid without the production of a challan Form 24G
Income Tax Act, 1961 15.03.2019 Fourth installment of advance tax for the assessment year 2019-20 Advance Tax
Income Tax Act, 1961 15.03.2019 Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/44ADA Section 44AD/44ADA
Income Tax Act, 1961 17.03.2019 Due date for issue of TDS Certificate for tax deducted under section 194- IA in the month of January, 2019 TDS Certificate under section 194-IA
Income Tax Act, 1961 17.03.2019 Due date for issue of TDS Certificate for tax deducted under section 194- IB in the month of January, 2019 TDS Certificate under section 194-IB
Income Tax Act, 1961 30.03.2019 Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IA in the month of February, 2019 Section 194-IA
Income Tax Act, 1961 30.03.2019 Due date for furnishing of challan-cum- statement in respect of tax deducted under Section 194-IB in the month of February, 2019 Section 194-IB
Income Tax Act, 1961 31.03.2019 Due date for linking of Aadhaar number with PAN
Income Tax Act, 1961 31.03.2019 Country-By-Country Report in Form No. 3CEAD for the previous year 2017- 18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group. Form No. 3CEAD
Income Tax Act, 1961 31.03.2019 Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. Form No. 3CEAD

Compliance Requirement under Goods & Services Act, (GST) 2017

Applicable Laws/Acts Due Dates Compliance Particulars Forms/ (Filing mode)
GST, Act, 2017 10.03.2019 Form GSTR-7 for the month of February, 2019 GSTR-7
GST, Act, 2017 10.03.2019 TCS Collector GSTR – 8
GST, Act, 2017 11.03.2019 Return of outward supplies of taxable goods and/or services for the Month of February 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR – 1
GST, Act, 2017 13.03.2019 Due date for Furnishing return by Input Service Distributors (ISD) GSTR – 6
GST, Act, 2017 20.03.2019 Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. GSTR-5 & GSTR – 5A
GST, Act, 2017 20.03.2019 Simple GSTR return for the month of February, 2018 GSTR – 3B
GST, Act, 2017 31.03.2019 To claim ITC for FY 2017-18
GST, Act, 2017 31.03.2019 GST TRAN-1 for Technical Glitches in earlier returns

Compliance under Other Statutory Laws

Applicable Laws/Acts Due Dates Compliance Particulars Forms / (Filing mode)
EPF
(The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)
15.03.2019 PF Payment for February, 2019 ECR
ESIC
(Employees’          State Insurance Act, 1948)
15.03.2019 ESIC Payment for February, 2019 ESI Challan
Maharashtra Professional Tax Act 31.03.2019 Monthly Return for February Under Maharashtra Profession Tax, Trade and Ceilings III-B

 

Sources

 

https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/tax-calendar/taxcalendar.aspx

https://studycafe.in/2019/03/corporate-compliance-calendar.html

Kanhaiya Gautam

Practicing Chartered Accountant | Advisor to MSME and Start Ups for Business Development and Tax Planning | Statutory Compliance | GST Services provided Accounting Bookkeeping Tax Preparation Personal Tax Planning Tax Law Business Law