Compliance requirement under Income Tax Act, 1961
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms/ (Filing mode) |
| Income Tax Act, 1961 | 02.03.2019 | Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IA in the month of January, 2019 | 194-IA |
| Income Tax Act, 1961 | 02.03.2019 | Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IB in the month of January, 2019 | 194-IB |
| Income Tax Act, 1961 | 07.03.2019 | Due date for deposit of Tax deducted/collected for the month of February, 2019. (TDS & TCS) | TDS & TCS |
| Income Tax Act, 1961 | 15.03.2019 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2019 has been paid without the production of a challan | Form 24G |
| Income Tax Act, 1961 | 15.03.2019 | Fourth installment of advance tax for the assessment year 2019-20 | Advance Tax |
| Income Tax Act, 1961 | 15.03.2019 | Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/44ADA | Section 44AD/44ADA |
| Income Tax Act, 1961 | 17.03.2019 | Due date for issue of TDS Certificate for tax deducted under section 194- IA in the month of January, 2019 | TDS Certificate under section 194-IA |
| Income Tax Act, 1961 | 17.03.2019 | Due date for issue of TDS Certificate for tax deducted under section 194- IB in the month of January, 2019 | TDS Certificate under section 194-IB |
| Income Tax Act, 1961 | 30.03.2019 | Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IA in the month of February, 2019 | Section 194-IA |
| Income Tax Act, 1961 | 30.03.2019 | Due date for furnishing of challan-cum- statement in respect of tax deducted under Section 194-IB in the month of February, 2019 | Section 194-IB |
| Income Tax Act, 1961 | 31.03.2019 | Due date for linking of Aadhaar number with PAN | |
| Income Tax Act, 1961 | 31.03.2019 | Country-By-Country Report in Form No. 3CEAD for the previous year 2017- 18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group. | Form No. 3CEAD |
| Income Tax Act, 1961 | 31.03.2019 | Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | Form No. 3CEAD |
Compliance Requirement under Goods & Services Act, (GST) 2017
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms/ (Filing mode) |
| GST, Act, 2017 | 10.03.2019 | Form GSTR-7 for the month of February, 2019 | GSTR-7 |
| GST, Act, 2017 | 10.03.2019 | TCS Collector | GSTR – 8 |
| GST, Act, 2017 | 11.03.2019 | Return of outward supplies of taxable goods and/or services for the Month of February 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. | GSTR – 1 |
| GST, Act, 2017 | 13.03.2019 | Due date for Furnishing return by Input Service Distributors (ISD) | GSTR – 6 |
| GST, Act, 2017 | 20.03.2019 | Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. | GSTR-5 & GSTR – 5A |
| GST, Act, 2017 | 20.03.2019 | Simple GSTR return for the month of February, 2018 | GSTR – 3B |
| GST, Act, 2017 | 31.03.2019 | To claim ITC for FY 2017-18 | |
| GST, Act, 2017 | 31.03.2019 | GST TRAN-1 for Technical Glitches in earlier returns |
Compliance under Other Statutory Laws
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / (Filing mode) |
| EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952) | 15.03.2019 | PF Payment for February, 2019 | ECR |
| ESIC (Employees’ State Insurance Act, 1948) | 15.03.2019 | ESIC Payment for February, 2019 | ESI Challan |
| Maharashtra Professional Tax Act | 31.03.2019 | Monthly Return for February Under Maharashtra Profession Tax, Trade and Ceilings | III-B |
Sources
https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/tax-calendar/taxcalendar.aspx
https://studycafe.in/2019/03/corporate-compliance-calendar.html