Compliance Calendar August 2019

7^thAugust, 2019

INCOME-TAX

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

ii) Due date for deposit of Tax deducted/collected for the month of July, 2019. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

10^thAugust, 2019

GST

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

11^thAugust, 2019

GST

GSTR-1: Outward Supplies (Monthly by taxable person other than ISD and those under composition scheme)

13^thAugust, 2019

GST

GSTR-6 – Input Service Distributor

15^thAugust, 2019

INCOME- TAX

Quarterly TDS Certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2019 (TDS: Form No. 16A)

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

20^thAugust, 2019

GST

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

b) GSTR-5 –  Return for Non-resident taxable person

c) GSTR-5A-Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

30^thAugust, 2019

INCOME-TAX

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

31^thAugust, 2019

INCOME-TAX

Annual return of income for the assessment year 2019-20 for all assessee other than 

(a) corporate-assessee or 

(b) non-corporate assessee (whose books of account are required to be audited) or 

(c) working partner of a firm whose accounts are required to be audited or 

(d) an assessee who is required to furnish a report under section 92E.

The due date for filing of return has been extended from July 31, 2019 to August 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 23-07-2019

GST

a) CMP-08 Statement for payment of tax for Composition Registered Dealers

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

c) GSTR-9 – Annual Return for Regular Dealers for the FY 2017-19

d) GSTR-9A – Annual Return for Composition Dealers Taxpayers for the FY 2017-19

e) GSTR-9C – Audit and Reconciliation Statement for dealers having turnover more than 2 crores for the FY 2017-18