7 September 2019

Payment of TDS and TCS deducted/collected in August 2019

10 September 2019

  • GSTR-8 for the month of August 2019 to be filed by taxpayers required to collect tax at source (TCS)

11 September 2019

  • GSTR-1 for the month of August 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million

13 September 2019

  • GSTR-6 for the month of August 2019 to be filed by Input service distributors

15 September 2019

Payment of the second instalment of advance tax for the assessment year 2019-20 (45% of estimated tax liability to be deposited on a cumulative basis)/p>

20 September 2019

  • GSTR-3B for the month of July 2019 for registered persons whose principal place of business is in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and Jammu and Kashmir
  • GSTR-3B for the month of August 2019 to be filed by all registered taxpayers
  • GSTR-5 for the month of August 2019 to be filed by Nonresident taxable person
  • GSTR-5A for the month of August 2019 to be filed by persons providing Online Information and Database Access or Retrieval (OIDAR) services

30 September 2019

  • GSTR-7 for the month of August 2019 to be filed by taxpayers required to deduct tax at source (TDS)
  • Filing of return of income and tax audit report for corporate assessee and another assessee who are required to get audited, other than assessee referred to in Section 92E
  • Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of August 2019
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of August 2019
  • Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 30 November 2019
  • Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4) (aa) – for groups accounting years ending on 30 September2019