GST and Income Tax Compliance Calendar for February 2019 : Due Dates

GST and Income Tax Compliance Calendar for February 2019 : Due Dates

7 February 2019

Under Income Tax Act:-

Due date for deposit of Tax deducted/collected for the month of January, 2019.

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
Refer Income Tax Challan : Free Study Material

Under GST Act

ORDER No 02/2019 Central Tax Dated 1st Feb 2019 : GSTR 8 Date Extended for October 2018 to December 2018  till 07.02.2019

10th February 2019

Under GST Act

Due date for filing GSTR-7  (to be filed by the persons who is required to deduct TDS under GST for the month of Jan 2019. Refer  Section 51(2) of CGST Act 2017 

Due date for filing GSTR-8 (to be filed by the by the e-commerce operators required to deduct TDS under GST for the month of Jan 2019 Refer .Section 52(4) of CGST Act

11th February 2019

Under GST Act

Due date for filing GSTR-1 for the Months of JAN 2019 ->Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only.  Refer Notification No 44/2018 Central Tax  10th September, 2018 , Notification No 32 /2018 Central Tax Dated 10th August, 2018

13 th February 2019

Due date for filing GSTR-6 (to be filed by the Input Service Distributor for the month of Jan 2019. Refer Section 39(4) of CGST Act

14 February 2019

Under Income Tax Act:-

Due date for issue of TDS Certificate for tax deducted under section 194-IA (
TDS on Immovable   property )  in the month of December, 2018

Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in the month of December, 2018

15 February 2019

Under Income Tax Act:-

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2019 has been paid without the production of a challan

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2018

 PF Payment for m/o JAN 2019.

ESIC Payment for m/o JAN 2019

20th February 2019

GSTR-3B for the m/o JAN 2019. Pay due Tax till this date.  Refer  Notification No 34/2018 Central Tax Dated 10th August, 2018:

GSTR-5 for Non-resident taxpayers for the month of Jan 2019 Refer
Rule 63 of CGST Rules 2017

GSTR 5A OIDAR service provider for the month of Jan 2019 Refer.Rule 64 of CGST Rules 2017

21st February 2019

Due dates for Compliances under MSME Development Act 2006

All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019 within thirty days.

25th February 2019

PF Return filling for JAN 2019 (including pension & Insurance scheme forms)

28th February 2019

Due date for deposit of GST TDS  and filing of GSTR 7  for the months October to December, 2018 has been extended 28th February 2019 
Refer Notification No 07/2019 Central Tax Dated 31st Jan 2019

GST Refund

RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

Other revised dates

• 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.

Also Refer Month wise Compliance Calendar for March 2019