Tax Calendar January 2019-20: Income Tax Return Filing & GST Filing Due Dates

7^thJanuary, 2019

INCOME-TAX

Due date for deposit of Tax deducted/collected for the month of December, 2018.

Due date for deposit of TDS for the period October 2018 to December 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

10^thJanuary, 2019

GST

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

11^thJanuary, 2019

GST

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

13^thJanuary, 2019

GST

GSTR-6 – Input Service Distributor (Monthly between 11^th and 13^th only) 

14^thJanuary, 2019

INCOME-TAX

Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IB in the month of November, 2018

15^thJanuary, 2019

INCOME- TAX

Quarterly statement of TCS deposited for the quarter ending December 31, 2018

Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2018 has been paid without the production of a challan

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2018

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018

18^thJanuary, 2019

GST

GSTR-4 (quarterly) under composition scheme

20^thJanuary, 2019

GST

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

30^thJanuary, 2019

INCOME- TAX

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending December 31, 2018 (Form No. 27D)

Tax deducted at source under sections 194-IA and 194-IB (during December 2018) 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^stJanuary, 2019

INCOME- TAX

Quarterly statement of tax deducted for the quarter ending December 31, 2018 (TDS salary: Form No. 24Q, TDS other : Form No. 26Q, TDS non-resident : Form No. 27Q)

Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018 (Form No. 26QAA)

Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.

GST

GSTR-1: Outward Supplies (Quarterly by taxable person (having turnover below 1.5 cr) other than ISD and those under composition scheme)

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