Tax Calendar September 2019-20: Income Tax and GST Important Due Dates

7^th September, 2019

INCOME-TAX

Due date for deposit of Tax deducted/collected for the month of August, 2019

10^th September, 2019

GST

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

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

11^th September, 2019

GST

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

13^th September, 2019

GST

GSTR-6 – Input Service Distributor 

14^th September, 2019

INCOME- TAX

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

15^thSeptember, 2019

INCOME- TAX

1) Second instalment of advance income-tax for the assessment year 2020-21

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

3) Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2019​

20^thSeptember, 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 September, 2019

INCOME- TAX

1. Tax deducted at source under sections 194-IA and 194-IB (during August 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)

2. Annual return of income for the assessment year 2019-20 if the assessee (not having any international transaction or specified domestic transaction subject to transfer pricing provision) is

a) Corporate-assessee or

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

Working partner (of a firm whose accounts are required to be audited) (Income: Form Nos. ITR-1 to ITR-7)

3. 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 September 30, 2019 (Form No. 67)

4. Audit report under section 44AB for the assessment year 2019-20 in the case of a corporate assessee of non-corporate assessee (who is required to submit his/its return of income on September 30, 2019) (Form Nos. 3CA or 3CB and 3CD)

5. 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 September 30, 2019)

6. 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 September 30, 2019)(Form No. 9A)

7. 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 September 30, 2019) (Form No. 10)

8. Electronically submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) (if company does not have any international/specified domestic transaction) (Form No. 3CLA)