SKP Group

7 October 2019

Payment of TDS and TCS deducted/collected in September 2019

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

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

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

Filing of TCS statement for the period from July to September 2019

GSTR-3B for the month of September 2019 to be filed by all registered taxpayers
GSTR-5 for the month of September 2019 to be filed by Non-resident taxable person
GSTR-5A for the month of September 2019 to be filed by persons providing Online Information and Database Access or Retrieval (OIDAR) services

Issuance of TCS Certificates (Form 27D) for TCS collected for the period July to September 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 TDS Statements for the period July to September 2019
GSTR-1 for the quarter of July 2019 to September 2019 to be filed by registered taxpayers with an annual aggregate turnover of up to INR 15 million
Filing of annual information with the Department of Scientific and Industrial Research (DSIR) for approved R&D facilities, for cases where transfer pricing provisions are not applicable
GSTR-7 for the month of September 2019 to be filed by taxpayers required to deduct tax at source (TDS)
Notification regarding the entity filing CbCR in case the annual accounting period of the group ended on 31 December 2018
Intimation by a designated constituent entity, resident in India, of an international group (where there are multiple constituent entities resident in India)

Tax return and tax audit filing for specified tax payers