Compliance Calendar for December 2019

Here is the Corporate Compliance calendar with the important due dates for filing Income Tax and GST returns for December 2019. Ensure that you do not miss out on fulfilling basic compliance requirements this December.

TDS &TCS

7^TH December is the due date for depositing the TDS collected for the month of November. It is applicable to all deductors.

TDS &TCS  Returns

10^th December is for the due date for filing of the monthly TCS Returns (in GST) by filing GSTR-8 (E-Commerce Operator) & filing GSTR-7 i.e. the return of TDS collected is to be filed by the tax deductor.

GST Return

11^th December is the due date for filing the monthly GST return online in GSTR-1(Outward Supplies) for November-2019 for all registered persons with aggregate turnover exceeding Rs.1.50 Crore during the preceding financial year or during the current year will have to file GSTR-1 return for the period from October 2019- March 2020 on monthly basis on every 11th of the succeeding month.

                                                           

PF & ESIC monthly payments

15^th December is the due date for making the monthly Provident Fund and Employees’ State Insurance Corporation (ESIC) payment for NOV-2019.

GST Monthly Summary Return

20^th December is the due date for making the monthly summary return in GSTR-3B for November-2019.

GST Annual Return/Report for F.Y. 2017-18 & financial statements

31^st December is the due date for filing of Annual return of GST F.Y. 2017-18.

*The filing of annual return GSTR-9 under section 44(1) of CGST Act for F.Y. 2017-18 and 2018-19 is made optional for small taxpayers whose aggregate turnover is less than Rs.2 Crores and who have not filed the said return before the due date.

Annual Return

FORM MGT-7 is the annual return all companies must file yearly. The due date is 60 days from the date of the annual general meeting. The annual general meetings are conducted on or before the 30th September following the end of a financial year. This year the due date is revised and is extended till 31^st December.