GST and Income Tax Compliance Calendar for January 2019 : Due Dates (updated)

By | January 19, 2019
(Last Updated On: January 19, 2019)

GST and Income Tax Compliance Calendar for January 2019

[ Also Refer Month wise Compliance Calendar under GST and Income Tax ]

7 January 2019 

Under Income Tax Act:-

  • Due date for deposit of Tax deducted/collected for the month of December, 2018. However, all the 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  Refer Income Tax Challan : Free Study Material
  • Due date for deposit of TDS for the period October 2018 to December 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192 (salary), 194A(Interest other than “Interest on securities”) , 194D (Insurance commission) or 194H (Commission or brokerage)  Refer Income Tax Challan : Free Study Material

11th January 2019

Under GST Act 

13th January  2019

Under GST Act 

  • GST Return for input service distributor for the month of December 2018 (GSTR 6).

14 January 2019 –

Under Income Tax Act :-

  • Due date for issue of TDS Certificate for tax deducted under Section 194-IA (  In respect of Payment on transfer of certain immovable property other than agricultural land.)  i)  in the month of November, 2018
  • Due date for issue of TDS Certificate for tax deducted under section 194-IB ( In respect of Payment of rent by certain individuals or Hindu undivided family.) i)  in the month of November, 2018

15 January 2019 

Under Income Tax Act:-

  • 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
  • Quarterly statement of TCS deposited for the quarter ending December 31, 2018
  • Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2018
  • Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018

Under PF Act:-

  • PF Payment ECR for December 2018

Under ESI Act:-

  • ESIC Payment -ESI Challan

18th January 2019

  • GSTR 4 for the period October to December 2018

20th January 2019

Under GST Act 

25th January 2019

PF Return filling for December 2018 under PF Act

30 January 2019 

Under Income Tax Act:-

  • Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA ( In respect of Payment on transfer of certain immovable property other than agricultural land.)  in the month of December, 2018
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB  In respect of Payment of rent by certain individuals or Hindu undivided family.) in the month of December, 2018

31 January 2019 –

Under GST Act 

Under Income Tax Act:-

  • Quarterly statement of TDS deposited for the quarter ending December 31, 2018
  • 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
  • Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident

Under Companies Act:-

MCA extends date for mandatory registration for unregistered valuers from Sep 30, 2018 to Jan 31, 2019 (Rule 11 Companies (Registered Valuers and Valuation) Rules, 2017)

Other revised dates updated in Dec 2018 (GST):                                                           

  • The due date for filing GST annual return forms GSTR-9, GSTR-9A, and GSTR-9C for the Financial Year 2017-18 has been extended till 30th June, 2019
  • The due date for submitting GST ITC-04 form for July 2017 to December 2018 has been extended till 31st March, 2019.
  • Late fee for filing forms GSTR-1, GSTR-3B, and GSTR-4 for July 2017 to September 2018 after 22nd December, 2018 will be completely waived if the forms are filed till 31st March, 2019.

Related Post

GST and Income Tax Calendar for December 2018 : Due Dates (updated)

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