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, 194A, 194D or 194H Refer Income Tax Challan : Free Study Material
11th January 2019
Under GST Act
- GSTR 1 for December 2018 i.e Monthly Return if annual aggregate turnover more than Rs. 1.5 crore .Refer Notification No 44/2018 Central Tax 10th September, 2018 , Notification No 32 /2018 Central Tax Dated 10th August, 2018
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
20th January 2019
Under GST Act
- GSTR 3B for December 2018 Refer Notification No 34/2018 Central Tax Dated 10th August, 2018:
- GSTR-5 for Non-resident taxpayers for the month of December 2018
- GSTR 5A OIDAR service provider for the month of December 2018
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 the month of December, 2018
- Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018
31 January 2019 –
Under GST Act
- Due date for deposit of GST TCS and filing of GSTR 8 for the months October to December, 2018 has been extended 31stJanuary, 2019 to Refer 31st GST Council Meeting decision on 22.12.2018
- Due date for deposit of GST TDS and filing of GSTR 7 for the months October to December, 2018 has been extended 31stJanuary, 2019 to Refer Notification No 66/2018 Central Tax Dated 29th November, 2018 ]
- GSTR 1 Quarterly Return ( for October 2018 to December 2018) if annual aggregate turnover upto Rs. 1.5 crore Refer Notification No 43/2018 Central Tax Dated 10th September, 2018 , Notification No 33/2018 Central Tax Dated 10th August, 2018
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
Related Post
GST and Income Tax Calendar for December 2018 : Due Dates (updated)
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