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

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

2nd March 2019

• Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA (TDS on Immovable   property  in the month of January, 2019

• Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB (TDS on Certain Rent payment  in the month of January, 2019

7th March 2019

• Due date for deposit of Tax deducted/collected for the month of February, 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

10th March 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 Feb 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 Feb 2019 Refer .Section 52(4) of CGST Act

11th March 2019

Under GST Act

• Due date for filing GSTR-1 for the Months of Feb 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

13th March 2019

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

15th March 2019

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

• Fourth instalment of advance tax for the assessment year 2019-20

• Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/ 44ADA

• PF Payment for m/o Feb 2019.

• ESIC Payment for m/o Feb 2019

17th March 2019

• Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2019

• Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2019

20th March 2019

• GSTR-3B for the m/o Feb 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 Feb 2019 Refer  Rule 63 of CGST Rules 2017

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

25th March 2019

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

30th March 2019

• Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 20193

• Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2019

31st March 2019 –

under Income Tax :-

• Due date for linking of Aadhaar number with PAN

• Country-By-Country Report in Form No. 3CEAD for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group

• Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.
• Income Tax Return for Financial year 2017-18 ( Belated)
• https://www.taxheal.com/order-no-01-2019-gst-tran-1-filing-date-extended.html

Under GST

• 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.
• GST TRAN-1 till 31st March, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal  Refer Order No 1/2019 Dated 31.01.2019

Other revised dates

• Order No 02/2018 Central Tax : Extension of due date for availing ITC of FY 2017-18 till the due date of furnishing of the return under the said section for the month of March, 2019  (20th April 2019)
• 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

GST Refund

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

Related Post

Check Month wise Compliance Calendar