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

7^thOctober, 2019

INCOME-TAX

10^thOctober, 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^thOctober, 2019

GST

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

13^thOctober, 2019

GST

GSTR-6 – Return for Input Service Distributor 

15^thOctober, 2019

INCOME TAX

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

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

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

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

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

18^thOctober, 2019

GST

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

20^thOctober, 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^thOctober, 2019

INCOME TAX

A) Tax deducted at source under sections 194-IA and 194-IB (during September 2019) 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)

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

31^st  October, 2019

GST

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

INCOME TAX

A) Annual audited accounts for each approved programme under section 35 (2AA)

B) Copies of declaration received in Form No. 60 during April 1, 2019 to September 30, 2019 to the concerned Director/Joint Director (Intelligence and Criminal Investigation) (Form No. 61)

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

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

E) Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2018-19

F) Filing of audit report under section 44AB for the assessment year 2019-20 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2019).

The due date has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019

G) Filing of annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).

The due date has been extended from September 30, 2019 to October 31, 2019 vide Order [F.NO.225/157/2019-ITA.II], dated 27-09-2019