Due date calendar of January 2019 | GST Due date calendar for January 2019

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Due date calendar of January 2019 | GST Due date calendar for January 2019 : Below calendar is for the month of January 2019. Refer below , Due date calendar of January 2019 | GST Due date calendar for January 2019 and do your compliance on or before due date in order to avoid any penalties and interest.

If we have missed out on any due date which is suppose to be complied for the month, please leave a comment below so that we can update for everyone’s reference.

Due date calendar of January 2019 | GST Due date calendar for January 2019

Due date
Due date relates to:
Who needs to do the compliance
Relevant provision
7th January 2019
Depositing TDS/TCS liability
All persons responsible for deducting TDS
You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
10th January 2019
Due date for Filing GST TCS Returns
Every electronic commerce operator (“operator”), not being an agent, shall collect TCS at prescribed rate when taxable supplies are made through it by other suppliers and the consideration with respect to such supplies is to be collected by the operator.
Section 52 of CGST Act 2017
11th January 2019
GSTR-1 for the month of December 2018
Taxpayers having turnover of more than 1.5 crs
Notification No. 32 /2018 – Central Tax
15th January 2019
PF Monthly PF payment for December 2018
Employer responsible for deducting Provident Fund
Section 38(1) of The Employees’ Provident Fund Scheme, 1952
15th January 2019
ESIC payment for the month of December 2018
Employer responsible for payment of ESIC
ESIC-Notification-15-th-contribution-date
15th January 2019
Due Date of Filing TCS Return under Income tax for the third quarter (Oct to Dec) of F.Y. 2018-19
Tax Payer liable to collect TCS
Due Dates for E-Filing of TDS/TCS Return FY 2018-19 | AY 2019-20
14th January 2019
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2018
Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee.
Rule 31 (3A) of Income Tax Rules read with Section 194-IA
14th January 2019
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2018
Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.
Rule 31 (3B) of Income Tax Rules read with Section 194-IB
20th January 2019
Due date of GSTR-5 for the month of December 2018
Non-resident Taxable person
Section 51 of CGST Act 2017
20th January 2019
Due date of GSTR-5A for the month of December 2018
Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
As per Rule 63 of CGST Rules 2017
20th January 2019
Due date of GSTR-3B for the month of December 2018
All registered Tax Payers
As per Rule 64 of CGST Rules 2017
30th January 2019
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of December 2018
Every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QB
Notification 30_2016 
Basically Sub-rule (2A) of Rule 30 Income Tax Rules was amended to extend the due date for Tax Deducted at Source under section 194IA on payment on transfer of immovable properties other than agriculture property.
30th January 2019
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December 2018
Every person responsible for deduction of tax under section 194-IB shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QC
NOTIFICATION G.S.R. 561(E)  8th June, 2017
31st January 2019
Due date for Filing GST TDS Returns for the months of October, November and December 2018
Following persons are required to deduct TDS:
(a)a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council
Notification No. 66/2018 – Central Tax
31st January 2019
Due date of Filing GSTR 1 for the months of October, November and December 2018
Taxpayers having turnover of less than 1.5 crs
Notification No. 43/2018 – Central Tax
31st January 2019
Due date of filing TDS return under Income tax for the third quarter (Oct to Dec) of F.Y. 2018-19
Tax Payer liable to deduct TDS
Due Dates for E-Filing of TDS/TCS Return FY 2018-19 | AY 2019-20

Due date calendar of December 2018 | GST Due date calendar for December 2018

Due date
Due date relates to:
Who needs to do the compliance
Relevant provision
7th December 2018
Due date for deposit of Tax deducted /collected for the month of November, 2018. However, all sum deducted /collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan
All persons responsible for deducting TDS
You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
10th December 2018
Due date for Filing GST TDS Returns
Following persons are required to deduct TDS:
(a)   a department or establishment of the Central Government or State Government; or
(b)   local authority; or
(c)    Governmental agencies; or
(d)   such persons or category of persons as may be notified by the Government on the recommendations of the Council
Section 51 of CGST Act 2017
Due date of GST TDS Return for the Months of Oct to December 18 have been extended to 31st Jan 2018
Due date for Filing GST TCS Returns
Every electronic commerce operator (“operator”), not being an agent, shall collect TCS at prescribed rate when taxable supplies are made through it by other suppliers and the consideration with respect to such supplies is to be collected by the operator.
Section 52 of CGST Act 2017
11th December 2018
GSTR-1 for the month of November 2018
Taxpayers having turnover of more than 1.5 crs
Notification No. 32 /2018 – Central Tax
15th December 2018
PF Monthly PF payment for November 2018
Employer responsible for deducting Provident Fund
Section 38(1) of The Employees’ Provident Fund Scheme, 1952
ESIC payment for the month of November 2018
Employer responsible for payment of ESIC
ESIC-Notification-15-th-contribution-date
Third instalment of advance tax for the assessment year 2019-20
Every Taxpayer responsible for payment of Advance Income Tax
Advance Tax Due Date: Advance Tax Liability for FY 2018-19 | AY 2019-20
Due date for furnishing of Form 24G
Office of the Government where TDS for the month of November, 2018 has been paid without the production of a challan
You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2018
Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee.
Rule 31 (3A) of Income Tax Rules read with Section 194-IA
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2018
Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.
Rule 31 (3B) of Income Tax Rules read with Section 194-IB
Due date for issue of GST TDS Certificate
Every Person Responsible for Deduction of GST TDS
Section 51 of CGST Act 2017
[Since due date of filing GST TDS Return has been extended, due date of furnishing GST TDS Certificate also stands extended to 5th February 2018]
20th December 2018
Due date of GSTR-5 for the month of November 2018
Non-resident Taxable person
As per Rule 63 of CGST Rules 2017
Due date of GSTR-5A for the month of November 2018
Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
As per Rule 64 of CGST Rules 2017
Due date of GSTR-3B for the month of November 2018
All registered Tax Payers
30th December 2018
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of November 2018
Every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QB
Notification 30_2016 -Basically Sub-rule (2A) of Rule 30 Income Tax Rules was amended to extend the due date for Tax Deducted at Source under section 194IA on payment on transfer of immovable properties other than agriculture property.
30th December 2018
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November 2018
Every person responsible for deduction of tax under section 194-IB shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QC
NOTIFICATION G.S.R. 561(E)  8th June, 2017
31st December 2018
Due Date of GST Audit or GSTR 9C
GST Audit of all the Taxpayers whose annual turnover exceeds Rs  2 crores during the financial year will be conducted and Form GSTR 9C will be filed
Section 35 of Central Goods and Service Tax Act 2018
As per press release dated 8th December 2018, due date for Filling GSTR 9C has been extended to 31st March 2019
Due Date of Submission of Annual return of a Company as per Company Act 2013
AOC-4, AOC (CFS) AOC-4 XBRL and e- Form MGT-7 can be filed upto 31.12.2018 without additional fee.
All Companies as per Company Act 2013
MGT 7 and AOC 4 Due date Extended upto 31st Dec 2018
Due date of Filing GST Annual Return or GSTR 9, GSTR 9A and GSTR9B
To be filed by the registered taxpayers under GST including those registered under composition levy scheme.
Section 44 of Central Goods and Service Tax Act 2018
As per press release dated 22nd December 2018, due date for Filling GSTR 9 and 9A has been extended to 30th June 2019

Due date calendar of November 2018 | GST Due date calendar for November 2018

Due date
Due date relates to:
Who needs to do the compliance
Relevant provision
7th November 2018
Due date for deposit of Tax deducted/collected for the month of October 2018.
All persons responsible for deducting TDS
You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
10th November 2018
Due date for Filing GST TDS Returns
Following persons are required to deduct TDS:
(a)   a department or establishment of the Central Government or State Government; or
(b)   local authority; or
(c)    Governmental agencies; or
(d)   such persons or category of persons as may be notified by the Government on the recommendations of the Council
Section 51 of CGST Act 2017
Due date of GST TDS Return for the Months of Oct to December 18 have been extended to 31st Jan 2018
Due date for Filing GST TCS Returns
Every electronic commerce operator (“operator”), not being an agent, shall collect TCS at prescribed rate when taxable supplies are made through it by other suppliers and the consideration with respect to such supplies is to be collected by the operator.
Section 52 of CGST Act 2017
11th November 2018
GSTR-1 for the month of October 2018
Taxpayers having turnover of more than 1.5 crs
Notification No. 32 /2018 – Central Tax
14th November 2018
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2018
Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee.
Rule 31 (3A) of Income Tax Rules read with Section 194-IA
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2018
Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.
Rule 31 (3B) of Income Tax Rules read with Section 194-IB
15th November 2018
PF Monthly PF payment for October 2018
Employer responsible for deducting Provident Fund
Section 38(1) of The Employees’ Provident Fund Scheme, 1952
ESIC payment for the month of October 2018
Employer responsible for payment of ESIC
ESIC-Notification-15-th-contribution-date
Due date for Issuance of Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September, 2018
Every person responsible for deduction of tax shall furnish the certificate of deduction of tax at source in Form No. 16A to the payee.
You May Also Refer :  [Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
Due date for furnishing of Form 24G
Office of the Government where TDS for the month of October, 2018 has been paid without the production of a challan
You May Also Refer :  [Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
15th November 2018
Due date for issue of GST TDS Certificate
Every Person Responsible for Deduction of GST TDS
Section 51 of CGST Act 2017
[Since due date of filing GST TDS Return has been extended, due date of furnishing GST TDS Certificate also stands extended to 5th February 2018]
20th November 2018
Due date of GSTR-5 for the month of October 2018
Non-resident Taxable person
As per Rule 63 of CGST Rules 2017
Due date of GSTR-5A for the month of October 2018
Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
As per Rule 64 of CGST Rules 2017
Due date of GSTR-3B for the month of October 2018
All registered Tax Payers
30th November 2018
Due date for fuxrnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of October 2018
Every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QB
Notification 30_2016 Basically Sub-rule (2A) of Rule 30 Income Tax Rules was amended to extend the due date for Tax Deducted at Source under section 194IA on payment on transfer of immovable properties other than agriculture property.
30th November 2018
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October 2018
Every person responsible for deduction of tax under section 194-IB shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QC
NOTIFICATION G.S.R. 561(E)  8th June, 2017
30th November 2018
Due date of filing Income Tax Return and Transfer Pricing Audit
All Tax Payers having Transfer Pricing Audit
Section 139 of Income Tax Act.

Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. In no event shall I shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information

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