The article compiles the expiration dates related to the GST, the income tax, the ESI, FP laws that include the compliance related to GSTR-1, GSTR-3B, ITC-04, GSTR-5 and 5A, GSTR-6 , GSTR-7, GSTR -8, RFD-10, expiration dates for the payment of TDS / TCS, date of installments for the payment of the advanced tax, expiration date for the issuance of TDS / TCS certificates, expiration date for the linkage of the Aadhaar number with PAN, expiration date for the payment of the PF / ESIC and expiration date for the completion of the return of the PF for FEB 2019 (including the forms of pension and insurance plans).
GST Calendar April 2019
A. Expiry dates for Compliance under GST
04-11-19- Due date to submit the GSTR-1 for m/o March 19 -> Applicable for taxpayers with an aggregate annual turnover of more than Rs. 1.50 / - Crore or chose to file the monthly statement (Rs. One Crore Fifty Lacs) only.
04-30-19- Due date to submit GSTR-1 for March 19 Quarter -> Applicable for taxpayers with an aggregate annual turnover less than Rs. 1.50 / - Crore (Rs. One Crore Fifty Lacs) only.
10-04-19- Due date to present the GSTR-7 (must be presented by the persons who must deduct the TDS under GST for the month of March 19).
10-04-19- Due date to submit the GSTR-8 (to be filed by the e-commerce operators required to deduct the TDS under GST by March 19).
04-20-19- Due date to present GSTR-5 and 5A (to be presented by the non-resident taxpayer and OIDAR for March 19).
04-13-2019- Due date to submit the GSTR-6 (to be filed by the Distributor of the Entry Service for the month March 19).
04-18-2019- Quarterly statement GSTR - 4 for taxpayers who opt for the Composition Scheme for the period starting from January 2019 to March 2019.
04-20-2019- GSTR-3B for March 19. Tax owed until this date.
RFD-10: - Eighteen months after the end of the quarter for which the refund will be requested
04-30-19 - The expiration date of TRAN-2 is extended for certain taxpayers who could not complete the application due to a technical problem.
B. Due dates for compliance with Income Tax.
07-04-19- Deadline for the deposit of tax deducted/collected at source by a government office for more than March 19. However, any sum deducted by a government office will be paid to the Central Government credit on the same day the tax is paid without the production of a Challan income tax.
04-30-19 - Due date for the deposit of the tax deducted by an advisor that is not a government office for the month of March 19.
04-14-19- Due date for the issuance of the TDS Certificate for the tax deducted u / s 194-IA (TDS in real estate) on m/o February 19
04-14-19 - Due date for the issuance of the TDS Certificate for the tax deducted according to section 194-IB (TDS in the payment of certain rents) on m/o February 19
04-30-19 - Deadline for the delivery of a Form 24G by a government office where TDS was paid until February 19 without the production of a challan.
04-30-19 - Due date for the supply of challan-cum-statement with respect to the tax deducted u / s 194-IA in the month of March 19.
04-30-19 - Due date for the supply of challan-cum-statement with respect to the tax deducted u / s 194-IB in the month of March 19
C. Due dates for compliance with the Companies Law
04-21-2019- Form DPT-3: single refund for the disclosure of the details of the money or pending loan received by the company but not considered deposits under the terms of Rule 2 (1) (C) of the companies ( acceptance of deposits) Rules, 2014 (New electronic form not yet deployed by the Ministry (ROC)
04-25-19- INC- 22A- File of the details of the Company and its registered office. (for each company incorporated on or before 31.12.17) - The penalty after the due date is Rs. 10,000 / -
04-30-19 - All persons who have DIN as of 03.31.2019 (including Directors who have disqualified DIN). Penalty after the due date is Rs. 5,000 / -
D. Due dates for compliance according to ESI, PF Acts
04-15-2019- PF Payment by m / o March 19.
04-15-2019- Payment of ESIC by m / o March 19
04/25/19 - PF Return filled for March 19 (Including the forms of pension plans and insurance)