Corporate Compliance Calendar - January 2019
Corporate Compliance Calendar - January 2019: Below calendar is Corporate Compliance Calendar for the month of January 2019. Do your complia
CS Lalit Rajput
Jan 5, 2019Corporate Compliance Calendar - January 2019:
Below calendar is Corporate Compliance Calendar for the month of January 2019. Do your compliance on or before due date in order to avoid any penalties and interest.
If any date is missed in below compliance calendar please mentioned in comments.
Some Important updates on GST:
Quarterly Compliances under SEBI (LODR) Regulations 2015
Compliance under Income Tax act, 1961
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms (Filing mode) |
| Income Tax Act, 1961 | 07.01.2019 | Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS) | |
| Income Tax Act, 1961 | 14.01.2019 | Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2018 | |
| Income Tax Act, 1961 | 14.01.2019 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2018 | |
| Income Tax Act, 1961 | 15.01.2019 | Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2018 has been paid without the production of a challan | Form 24G |
| Income Tax Act, 1961 | 15.01.2019 | Quarterly statement of TCS deposited for the quarter ending December 31, 2018 | |
| Income Tax Act, 1961 | 15.01.2019 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2018 | Form No. 15CC |
| Income Tax Act, 1961 | 15.01.2019 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018 | Form 15G/15H |
| Income Tax Act, 1961 | 30.01.2019 | Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018 | |
| Income Tax Act, 1961 | 30.01.2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2018 | |
| Income Tax Act, 1961 | 30.01.2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018 | |
| Income Tax Act, 1961 | 31.01.2019 | Quarterly statement of TDS deposited for the quarter ending December 31, 2018 | |
| Income Tax Act, 1961 | 31.01.2019 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018 | |
| Income Tax Act, 1961 | 31.01.2019 | Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident | Form No. 3CEAC |
Compliance under Goods & Services Act, 2017
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms/ (Filing mode) |
| GST, Act, 2017 | 20.01.2019 | Simple GSTR return for the month of December, 2018 | GSTR 3B |
| GST, Act, 2017 | 31.01.2019 | in case of taxpayers (regular taxpayer) with turnover upto Rs 1.5 crores in previous FY or Current Financial year. (October December, 2018 Quarter) | GSTR 1 |
| GST, Act, 2017 | 31.01.2019 | Return by e-commerce operators for the months of October, November and December, 2018 | GSTR-8 |
| GST, Act, 2017 | 31.01.2019 | Form GSTR-7 for the month of October 2018 for all taxpayers | GSTR-7 |
- New return filing system to be started on a trial basis from April 1, 2019, and on mandatory basis from July 01, 2019.
- Taxpayers cannot generate e-way bill if they do not file GST returns for two consecutive tax periods.
- Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.
- The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the Financial Year 2017 2018 further extended till 30.06.2019.
- Due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February, 2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till 31.03.2019.
- Outcome of 31st GST Council Meeting : View
| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms / (Filing mode) |
| PF | 15.01.2019 | PF Payment for December 2018 | ECR |
| ESIC | 15.01.2019 | ESIC Payment for December 2018 | ESI Challan |
| Factories Act, 1948 | 15.01.2019 | Yearly Return Ending 31St Dec, 2018 | |
| Factories Act, 1948 | 15.01.2019 | Half Yearly Return Ending 31St Dec, 2018 | |
| Contract Labour (R & A) Act | 30.01.2019 | Half Yearly Return By The Contractor Ending 31St Dec |
| Sl. No. | Regulation No. | Compliance Particular | Compliance Period (Due Date) | Filing Mode(s) |
| 1 | Regulation 13 (3) | Statement of Investor complaints | Within 21 days from the quarter end. | BSE : BSE Listing Centre NSE : NEAPS |
| 2 | Regulation 27 (2) | Corporate Governance Report | Within 15 days from quarter end. | BSE : BSE Listing Centre NSE : NEAPS |
| 3 | Regulation 31 | Shareholding Pattern | Within 21 days from quarter end | BSE : BSE Listing Centre NSE : NEAPS |
| 4 | Regulation 34 (*In case ROC Extension granted to Companies for Delayed AGM) | Annual Report | Within 21 working days of it being Approved and adopted in the annual general meeting. | BSE : BSE Listing Centre NSE : NEAPS |
| 5 | (SEBI55A of the SEBI (Depositories and Participants) Regulations, 1996.) | Reconciliation of Share Capital Audit. | Within 30 days from quarter end. | BSE : BSE Listing Centre NSE : NEAPS |
| 6 | Regulation 32(1) | Statement of deviation(s) or variation(s). ( *for public issue, rights issue, preferential issue etc.) | Quarterly Basis | BSE : BSE Listing Centre NSE : NEAPS |
| 7 | Regulation 69 | Indian Depository Receipt holding pattern & Shareholding details. | within 15 days of end of the quarter | BSE : BSE Listing Centre NSE : NEAPS |
About Author
CS Lalit Rajput
Company Secretary
Lalit Rajput is a qualified Company Secretary and graduate with 5+ years’ experience in handling Secretarial and Compliance management.
Working as Proprietor at Lalit Rajput &Associates, Company Secretaries and Compliance Head at EDUXGURU.
Key areas include handling Compliances related to Secretarial, Start-ups, SEBI, FEMA, Labour Laws, GST, NCLT, IPR, MCA/ROC, RTA etc.
He has started his career in Adventz Group with one of leading EPC Company, Kalindee Rail Nirman - A Div. Of Texmaco Rail & Engineering Limited (erstwhile known as Kalindee Rail Nirman (Engrs.) Ltd.) and after that worked with Outcome Solutions & Services LLP, a Risk Advisory firm and S. Srinivasan & Co.,Leading Company Secretaries firm in Mumbai and Chennai.
He is also an active blogger/Author at many platform and has written various articles on: Taxguru, Compliance Calendar LLP, Studycafe, Caclubindia, Casansaar, theTaxTalk, Lawyer’s Connect, IPleaders, Governance Professionals, Lawyers club India, Dealout Professionals and many more.
He has also blogger at ENLIGHTEN GOVERNANCE and contributed articles in ICSI E-Corporate Manager published by ICSI Ahmadabad Chapter.
Company Secretary
Delhi, Delhi, India
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