Tax Compliance Calendar of November 2019 – Due Dates for Income Tax & GST Filing

7^th November, 2019

INCOME-TAX

​​​Due date for deposit of Tax deducted/collected for the month of October, 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^th November, 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^th November, 2019

GST

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

13^th November, 2019

GST

GSTR-6 – Input Service Distributor

14^th November, 2019

INCOME-TAX

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

15^th November, 2019

INCOME TAX

Quarterly TDS Certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 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 October, 2019 has been paid without the production of a challan

20^th November, 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 November, 2019

INCOME TAX

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

​Annual return of income and Audit report under section 44AB for the assessment year 2019-20 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

Annual return of income and audit report under section 44AB for the assessment year 2019-20 for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

The due date for filing of annual return and audit report under section44AB for all categories of the income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh has been extended from October 31, 2019 to November 30, 2019 vide Order [F. NO. 225/306/2019-ITA-II] dated 31-10-2019.

​Report to be furn​ished in Form 3CEB in respect of international transaction and specified domestic transaction

​Report in Form No. 3CEAA by a constituent en​tity of an international group for the accounting year 2018-19​

​Country-By-Country Report in Form No. 3CEAD by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2018-19.​

​Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2018-19 (Form No. 64)

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

​Due date to exercise option of safe harbour rules for international transaction and  specified domestic transaction by furnishing Form 3CEFA​​/3CEFB

​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2018-19. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A​

Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.​

​Application in Form 9A for exercising the 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 November 30, 2019)

​Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1) (if the assessee is required to submit return of income on November 30, 2019)

​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 has any international/specified domestic transaction]

​​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 November 30, 2019)​

​Due date 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 in Form no. 67. (if due date of submission of return of income is November 30, 2019).​​

GST

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

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

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