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

By | May 13, 2019
(Last Updated On: May 13, 2019)
Due Date
Category

Description

7 May 2019 
Income TaxDue date fordeposit of Tax deducted/collected for the month of April, 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
10 May 2019GST
Form GSTR-7 for the month of April, 2019 (TDS Deductor)
. Refer  Section 51(2) of CGST Act 2017 
10 May 2019GST

Form GSTR-8 for the month of April, 2019 (TCS Collector i.e Ecommerce Operator )
Refer .Section 52(4) of CGST Act
11 May 2019GST GSTR 1 for April 2019 if Aggregate turnover exceeds Rs 1.5 Crore
Refer Notification No 12/2019 Central Tax : GSTR 1 Due date for April May and June 2019 for Turnover more than Rs 1.5 Crore N

Note : Notification No 23/2019 Central Tax Dated 11th May, 2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
13
May 2019
GST
Due date for Furnishing return in GSTR 6 of April 2019 by Input Service Distributors (ISD)
Refer Section 39(4) of CGST Act


15 May 2019

Income Tax

Due date for issue of TDS Certificate for tax deducted under section 194-IA ( TDS on Immovable   property ) in the month of March, 2019

15 May 2019
Income Tax
​Due date for issue of TDS Certificate for tax deducted under section 194-IB ( (TDS on Certain Rent payment   )in the month of March, 2019

15 May 2019

Income Tax

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

15 May 2019

Income Tax

Quarterly statement of TCS deposited for the quarter ending March 31, 2019
15 may 2019Income Tax
Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the ​system for the month of April, 2019​
15 May 2019PF
PF Payment for April, 2019
15 May 2019ESIC
ESIC Payment for April, 2019
20 May 2019GSTPayment of Taxes and filing of GSTR 3B for April 2019 . Refer
Notification No 13/2019 Central Tax : GSTR 3B Due dates For April, May and June, 2019
Note :
Notification No. 24/2019 – Central Tax Dated 11th May, 2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
20 May 2019GST
Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively for the month of April 2019) in GSTR 5  Refer  Rule 63 of CGST Rules 2017 and GSTR 5A
Refer.Rule 64 of CGST Rules 2017 Respectively
30may 2019
Income Tax

Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2018-19
30 May 2019
Income Tax

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2019
30 May 2019
Income Tax

​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2019
31st May 2019Income Tax
Quarterly statement of TDS deposited for the quarter ending March 31, 2019

31st May 2019

Income Tax

Return of tax deduction from contributions paid by the trustees of an approved superannuation fund

31st May 2019
Income Tax
​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2018-19.

31st May 2019

Income Tax

​Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2018 by reporting financial institutions.

31st May 2019
Income Tax
Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn’t been allotted any PAN.​

31st May 2019
Income Tax
​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, ​principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN.​

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
  • Due date for linking of Aadhaar number with PAN 30.09.2019

Refer Month Wise Compliance Calendar under GST and Income Tax

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