COMPLIANCE CALENDAR

7 June 2019

Payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) in May 2019

11 June 2019

• GSTR-1 for the month of May 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
• GSTR-1 for the month of April 2019 to be filed by registered taxpayers in specified districts of Odisha with an annual aggregate turnover of more than INR 15 million

15 June 2019

• Payment of first instalment of advance tax for all taxpayers other than taxpayers opting for presumptive taxation for the assessment year 2020-21 (15% of estimated tax liability to be deposited on a cumulative basis)
• Issuance of TDS certificates for the quarter of January to March 2019

30 June 2019

• Submission of the annual statement in Form 49C by non-residents having a liaison office
• Furnishing of the statement of equalization levy in Form 1 for FY 2017-18
• Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 31 August 2018
• Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4)(aa) – for groups accounting years ending on 30 June 2018
• GSTR-9 for the period July 2017 to March 2018 to be filed by regular taxpayers
• GSTR-9A for the period July 2017 to March 2018 to be filed by taxpayers registered under composition scheme
• GSTR-9C for the period July 2017 to March 2018 to be filed by taxpayers with an aggregate turnover of more than INR 20 million
• ITC-04 for the period of October 2018 to December 2018 in respect of goods dispatched to a job worker or received from a job worker
• ITC-04 for the period of January 2019 to March 2019 in respect of goods dispatched to a job worker or received from a job worker