June Due Dates for Filing Income Tax Return & GST Return for AY 2019-20

7^th  June, 2019

INCOME-TAX

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

10^th June, 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^thJune, 2019

GST

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

13^th June, 2019

GST

GSTR-6 – Return for Input Service Distributor 

14^th June, 2019

INCOME-TAX

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

15^th June, 2019

GST

GSTR-2 – Inward supplies (Monthly by taxable person other than ISD and those under composition scheme)

INCOME- TAX

First instalment of advance income-tax for the assessment year 2020-21.

Annual certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2018-19 (Form Nos. 12BA and 16)

The due date for issuing certificate of tax deducted at source in respect of salary paid and tax deducted has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F.No. 275/38/2017-It(b), dated 24-5-2019

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2019 (TDS: Form No. 16A)

The due date for issuing quarterly TDS certificates has been extended from June 15, 2019 to July 15, 2019 for the deductors of the State of Odhisha vide order F.No. 275/38/2017-It(b), dated 24-5-2019

20^th June, 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

29^th June, 2019

INCOME TAX

Upload statement of the financial year 2018-19 under section 9A(5) with digital signature pertaining to eligible investment fund (Form No. 3CEK)

30^th June, 2019

GST

GSTR-9 – Annual Return for Regular Dealers for the FY 2017-18

GSTR-9A – Annual Return for Composition Dealers Taxpayers for the FY 2017-18

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

INCOME TAX

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2019 (Form No. 26QAA)

Annual statement of income distributed by a business trust to unit-holders pertaining to the financial year 2018-19 (Form No. 64B)

Annual statement of income distributed by investment fund to unit-holders pertaining to the financial year 2018-19 (Form No. 64C)

Quarterly statement of TDS deposited for the quarter ending March 31, 2019 has been extended from May 30, 2019 to June 30, 2019 for the deductors of the State of Odhisha.

Order F.No. 275/38/2017-It(b), dated 24-5-2019

Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2018-19

Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2019