30 April 2019
- Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 30 June 2018
- Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4)(aa) – for groups accounting years ending upto 30 April 2018*
Payment of Tax Deducted at Source (TDS) and Tax collected at source (TCS) collected in April 2019
GSTR-1 for the month of April 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
GSTR-6 for the month of April 2019 to be filed by Input service distributors
Furnishing quarterly statement of TCS deposited for the quarter ending 31 March 2019
*Considering that the India – USA intergovernmental agreement for automatic exchange is not active, but that the agreement was signed on 27 March 2019, there is a view that this may not be needed for constituent entities whose parent entities are in USA.
The compliance due dates have been stated with the assumption that the MNE group satisfies the thresholds prescribed for filing of CbCR for the relevant accounting year.