7 November 2019
Payment of TDS and TCS deducted/collected in October 2019
10 November 2019
- GSTR-8 for the month of October 2019 to be filed by taxpayers required to collect tax at source (TCS)
11 November 2019
- GSTR-1 for the month of October 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
13 November 2019
- GSTR-6 for the month of October 2019 to be filed by Input service distributors
15 November 2019
Issuance of TDS certificates (Form 16A) for TDS deducted for the period July to September 2019
20 November 2019
- GSTR-3B for the month of October 2019 to be filed by all registered taxpayers
- GSTR-5 for the month of October 2019 to be filed by Non-resident taxable person
- GSTR-5A for the month of October 2019 to be filed by persons providing Online Information and Database Access or Retrieval (OIDAR) services
30 November 2019
- 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 tax audit report and tax return for the financial year 2018-19, in cases where transfer pricing provisions are applicable for the month of August 2019
- Filing of annual information with the DSIR for approved R&D facilities, for cases where transfer pricing provisions are applicable
- E-filing of Accountant’s report in Form No. 3CEB for a taxpayer in respect of international transactions for FY 18-19.*
- E-Filing of Master File in Form No. 3CEAA by a designated constituent entity operating in India** #
- E-Filing of Country-By-Country Report in Form No. 3CEAD in case of International group whose accounting year ends on 30 November 2018.#
- Annual compliance report in Form No. Form 3CEF in case of a taxpayer who has entered into an Advance pricing agreement (APA) and who has filed its Return of Income on 31 October 2019
- Exercise option of safe harbour rules by furnishing the Form No. 3CEFA / B.
- GSTR-7 for the month of October 2019 to be filed by taxpayers required to deduct tax at source (TDS)
- GSTR-9 for the period July 2017 to March 2018 to be filed by the regular taxpayers (voluntary if aggregate turnover is less than INR 20 million)
- GSTR-9A for the period July 2017 to March 2018 to be filed by the persons 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
* In case of Foreign entities who have earned tax-deductible income in India, they would also need to file a Form 3CEB in India by the same date. Further, TP documentation according to Rule 10D of the Income Tax Rules, 1962 is required to be maintained on a contemporaneous basis in support of the Form No. 3CEB.
** Part B of the master file is only to be filed in case the consolidated group turnover of the group exceeds INR 500 crores and the amount of all the international transactions of the taxpayer exceeds INR 50 crores or the value of international transactions in relation to intangibles exceeds INR 10 crores.
# The foreign entities who are undertaking tax and transfer pricing compliances in India are also advised to file Form 3CEAA in India by 30 November 2019 (irrespective of whether a designated entity is chosen in India or not in Form 3CEAB).