Key Tax Compliance Calendar for July 2019-20

7^th  July, 2019

Income-Tax

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

Due date for deposit of TDS for the period April 2019 to June 2019 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

10^thJuly, 2019

GST

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

Income-tax

Quarterly TDS certificates in respect of salary paid and tax deducted.

The due date has been extended from June 15, 2019 to July 10, 2019 vide order F.No. 275/38/2017-It(b), dated 04-06-2019

11^thJuly, 2019

GST

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

13^thJuly, 2019

GST

GSTR-6 – Return for Input Service Distributor 

15^thJuly, 2019

Income-Tax

1. Quarterly statement of TCS deposited for the quarter ending June 30, 2019 (Form No. 27EQ)

2. Quarterly statement under rule 37BB(7) by an authorised dealer in respect of foreign remittances made during the quarter ending June 30, 2019 (Form No. 15CC)

3. Upload declarations received from recipients in Form No.15G/15H during the quarter ending June 30, 2019

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

5. Due date for issuing quarterly TDS certificates and TDS certificate in respect of salary paid and tax deducted.

The due date 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

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

18^thJuly, 2019

GST

CMP-08 – Statement for payment of tax for Composition Registered Dealers 

20^thJuly, 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^th July, 2019

Income-Tax

Tax deducted at source under sections 194-IA and 194-IB (during June 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)

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending June 30,  2019 (Form No. 27D)

31^th July, 2019

GST

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

Income-tax

Annual return of income for the assessment year 2019-20 if the assessee is not required to submit return of income on September 30, 2019 or November 30, 2019 (Income: Form Nos. ITR-1 to ITR-7)

For claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income, if due date of submission of return of income is July 31, 2019 (Form No. 67)

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2019 (Form No. 26QAA)

Quarterly statement of tax deducted for the quarter ending June 30, 2019 (TDS salary: Form No. 24Q, TDS other: Form No. 26Q, TDS non-resident: Form No. 27Q)

Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2019)

Upload option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is  required to submit return of income on July 31, 2019) (Form No. 9A)

Upload statement to accumulate/set apart income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on July 31, 2019) (Form No. 10)