Moving on to the next year, you need to fill your calendar with a few important dates. For businesses, nothing can be more important than taxes and compliance. This article lists out the important dates for Tax compliance, GST filings, Company and LLP compliance and filings. Ensure marking them.

January, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th January, 2019

December, 2018

Deposit of Tax Deducted

Non-government deductors

11th January, 2019

December, 2018

File GSTR 1

Taxpayers with Annual Turnover more than INR 1.5 Cr

14th January, 2019

November, 2018

Issue of TDS certificate u/s 194IA and 194IB

All deductors

15th January, 2019

October to December, 2018

Quarterly statement of TCS deposited

TCS collectors

15th January, 2019

Financial Year ending on 31st March, 2018

File ADT-1 with MCA for Auditor’s appointment

Companies, closing their first financial year on 31st March, 2018

20th January, 2019

December, 2018

File GSTR 3B

GST Taxpayers

30th January, 2019

October to December, 2018

Issue of TCS Certificates

TCS collectors

30th January, 2019

December, 2018

Challan-cum-statement u/s 194IA and 194IB

All deductors

30th January, 2019

Financial Year ending on 31st March, 2018

File AOC-4 (Financial Statements) with MCA

Companies, closing their first financial year on 31st March, 2018

31st January, 2019

October to December, 2018

Quarterly statement of TDS deposited

All deductors

31st January, 2019

October to December, 2018

File GSTR 1

Taxpayers with Annual Turnover up to INR 1.5 Cr

February, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th February, 2019 January, 2019 Deposit of Tax Deducted Non-government deductors
11th February, 2019 January, 2019 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th February, 2019 December, 2018 Issue of TDS certificate u/s 194IA and 194IB All Deductors
15th February, 2019 October to December, 2018 Quarterly TDS Certificates (other than salary) All deductors
20th February, 2019 January, 2019 File GSTR 3B GST Taxpayers

March, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

1st March, 2019 Financial Year ending on 31st March, 2018 File MGT-7 (Annual Return) with MCA Companies, closing their first financial year on 31st March, 2018
2nd March, 2019 February, 2019 Challan-cum-statement for TDS All deductors
7th March, 2019 February, 2019 Deposit of Tax Deducted Non-government deductors
11th March, 2019 February, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
15th March, 2019 January, 2019 Issue TDS Certificates u/s 194IA and 194IB All deductors
15th March, 2019 2018-19 4th Instalment of Advance Tax Taxpayers liable to pay advance tax
15th March, 2019 F.Y. 2018-19 Payment of advance tax Taxpayers following Presumptive Taxation Scheme
20th March, 2019 February, 2019 File GSTR 3B GST Taxpayers
30th March, 2019 February, 2019 File challan-cum-statement for TDS All deductors
31st March, 2019 Due date for linking of Aadhaar number with PAN  

April, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th April, 2019 March, 2019 Deposit of Tax Deducted Non-government deductors
11th April, 2019 March, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th April, 2019 February, 2019 Issue TDS Certificates u/s 194IA and 194IB All deductors
20th April, 2019 March, 2019 File GSTR 3B GST Taxpayers
30th April, 2019 March, 2019 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th April, 2019 January to March, 2019 File GSTR 1 Taxpayers with Annual Turnover up to INR 1.5 Cr

May, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th May, 2019 April, 2019 Deposit of Tax Deducted Non-government deductors
11th May, 2019 April, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
15th May, 2019 March, 2019 Issue TDS Certificates u/s 194IA and 194IB All deductors
15th May, 2019 January to March, 2019 Quarterly statement of TCS deposited TCS collector
30th May, 2019 April, 2019 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th May, 2019 Financial Year ending on 31st March, 2019 File Form 11 (Annual Return) with MCA All LLPs
31st May, 2019 January to March, 2019 Quarterly statement of TDS deposited All deductors

June, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th June, 2019 May, 2019 Deposit of Tax Deducted Non-government deductors
11th June, 2019 May, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th June, 2019 April, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th June, 2019 F.Y. 2018-19 Issue Form 16 to employees for TDS All employers
15th June, 2019 January to March, 2019 Quarterly TDS certificates (other than salary) All deductors
15thJune, 2019 F.Y. 2019-20 1st Instalment of Advance Tax Taxpayers liable to pay advance tax
30th June, 2019 May, 2019 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th June, 2019 F.Y. 2017-18 GST Annual Return – GSTR 9 GST Taxpayers filing GSTR-1, GSTR-2 and GSTR-3
30th June, 2019 F.Y. 2017-18 GST Annual Return – GSTR 9A Taxpayers opted for Composition Scheme
30th June, 2019 F.Y. 2017-18 GST Annual Return – GSTR 9C Taxpayers whose annual turnover exceeds INR 2 crores during the financial year
30th June, 2019 File DIR-3 KYC with MCA Every individual holding valid DIN with approved status as on 31st March, 2019

July, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th July, 2019 June, 2019 Deposit of Tax Deducted Non-government deductors
11th July, 2019 June, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
15th July, 2019 May, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th July, 2019 April to June, 2019 Quarterly statement of TCS Deposited TCS collectors
30th July, 2019 June, 2019 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
31st July, 2019 April to June, 2019 Quarterly statement of TDS deposited All deductors
31st July, 2019 F.Y. 2018-19 Income Tax Return Filing All taxpayers other than companies or those not liable for a tax audit
31st July, 2019 April to June, 2019 File GSTR 1 Taxpayers with Annual Turnover up to INR 1.5 Cr

August, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th August, 2019 July, 2019 Deposit of Tax Deducted Non-government deductors
11th August, 2019 July, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th August, 2019 June, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th August, 2019 April to June, 2019 Quarterly TDS certificate (other than salary) All deductors
30th August, 2019 July, 2018 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors

September, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th September, 2019 August, 2019 Deposit of Tax Deducted Non-government deductors
11th September, 2019 August, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th September, 2019 July, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th September, 2019 F.Y. 2019-20 2nd Instalment of Advance Tax Taxpayers liable to pay advance tax
30th September, 2019 F.Y. 2018-19 Filing of Income Tax Return and Audit Report Companies including other entities on which Audit provisions are applicable
30th September, 2019 August, 2018 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th September, 2019 F.Y. 2018-19 Last day for holding AGM Companies closing their subsequent financial year on 31st March, 2019

October, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th October, 2019 September, 2019 Deposit of Tax Deducted Non-government deductors
11th October, 2019 September, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
15th October, 2019 August, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th October, 2019 July to September, 2019 Quarterly statement of TCS Deposited TCS collectors
15th October, 2019 F.Y. 2018-19 File ADT-1 with MCA for Auditor’s appointment, if applicable Companies closing their subsequent financial year on 31st March, 2019
31st October, 2019 July to September, 2019 Quarterly statement of TDS deposited All deductors
30th October, 2019 September, 2018 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th October, 2019 July to September, 2019 Quarterly statement of TCS Deposited TCS collectors
30th October, 2019 F.Y. 2018-19 File AOC-4 (Financial Statements) with MCA Companies closing their subsequent financial year on 31st March, 2019
30th October, 2019 Financial year ending on 31st March, 2019 File LLP Form 8 (Statement of Account & Solvency) All LLPs
31st October, 2019 July to September, 2019 Quarterly statement of TDS deposited All deductors
31st October, 2019 July to September, 2019 File GSTR 1 Taxpayers with Annual Turnover up to INR 1.5 Cr

November, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th November, 2019 October, 2019 Deposit of Tax Deducted Non-government deductors
11th November, 2019 October, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
14th November, 2019 September, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th November, 2019 July to September, 2019 Quarterly TDS certificate (other than salary) All deductors
29th November, 2019 F.Y. 2018-19 File MGT-7 (Annual Return) with MCA Companies closing their subsequent financial year on 31st March, 2019
30th November, 2019 October, 2018 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors
30th November, 2019 F.Y. 2018-19 Filing of Income Tax Return and Audit Report Taxpayers having international transactions and liable to submit report under Section 92E
30th November, 2019 F.Y. 2018-19 Report in Form 3CEB Taxpayers having international transactions and liable to submit report under Section 92E

December, 2019

Compliance Due Date

Concerned (Reporting) Period

Compliance Detail

Applicable To

7th December, 2019 November, 2019 Deposit of Tax Deducted Non-government deductors
11th December, 2019 November, 2018 File GSTR 1 Taxpayers with Annual Turnover more than INR 1.5 Cr
15th December, 2019 September, 2019 Issue of TDS certificate u/s 194IA and 194IB All deductors
15th September, 2019 F.Y. 2019-20 3rd Instalment of Advance Tax Taxpayers liable to pay advance tax
30th December, 2019 November, 2018 Challan-cum-statement for TDS u/s 194IA and 194IB All deductors

These due dates are subject to amendments and extensions from time-to-time. We shall update the dates here if there is any change. For any compliance update or assistance, feel free to connect with LegalWiz.in experts at support@legalwiz.in.