March Income Tax Calendar 2019-20: Important Due Dates for ITR & GST Filing

2^nd   March, 2019

INCOME-TAX

Tax deducted at source under sections 194-IA and 194-IB (during January 2019) to be deposited (challan for tax deducted under section 194-IA : Form No. 26QB, challan for tax deducted under section 194-IB: Form No. 26QC)

7^th March, 2019

INCOME-TAX

Tax deducted (under any provision except sections 194-IA and 194-IB)/collected at source (during February 2019) to be deposited (Challan No. ITNS 281)

10^th March, 2019

GST

a) GSTR-7: Return of TDS (Tax deducted at source) with payment of tax.

b) GSTR-8: Statement by e-commerce operator with tax.

11^th March, 2019

GST

GSTR-1: Outward Supplies (Monthly by registered person having turnover more than Rs.1.5 crores, other than ISD and those under composition scheme)

13^th March, 2019

GST

GSTR-6 – Monthly return by Input Service Distributor 

15^th March, 2019

INCOME- TAX

1. Fourth instalment of advance income-tax for the assessment year 2019-20

2. Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2019 has been paid without the production of a Challan.

3.  Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/ 44ADA

17^th March, 2019

INCOME- TAX

Due date for issue of TDS Certificate for tax deducted under section 194-IA or under section 194-IB in the month of January, 2019

20^th March, 2019

GST

GSTR-3B – Monthly return and payment of tax by registered person other than ISD and those under composition scheme.

GSTR-5- Monthly return by Non-Resident registered person.

GSTR-5A-Monthly return by a non-resident registered OIDAR service provider 

30^th March, 2019

INCOME- TAX

Tax deducted at source under sections 194-IA and 194-IB (during February 2019) to be deposited (challan for tax deducted under section 194-IA : Form No. 26QB, challan for tax deducted under section 194-IB : Form No. 26QC)

31^st March, 2019

INCOME- TAX

1. Due date for linking of Aadhaar number with PAN

2. Country-By-Country Report in Form No. 3CEAD for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group

3. Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.