CS Lalit Rajput | Jan 5, 2019 |
Corporate 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.
| 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 |
| 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 |
Some Important updates on GST:
Compliance under Other Statutory Laws
| 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 |
Quarterly Compliances under SEBI (LODR) Regulations 2015
| 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 |
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