Article compiles due dates of compliance related to GST, Income Tax, ESI, PF Acts in the calender month of October 2019
- 07 October: TDS/TCS LIABILITY DEPOSIT
Due date of depositing TDS/TCS liabilities for the previous month.
- 07 October: EQUALISATION LEVY DEPOSIT
Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient where the annual payment made to one service provider (Non-Residents only) exceeds Rs. 1,00,000 in one financial year for the specified and notified services.
- 10 October: GSTR-7 RETURN FILLING DUE DATE
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
- 10 October: GSTR-8 RETURN FILLING DUE DATE
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
- 11 October: GSTR-1 RETURN FILLING DUE DATE
GST Filing of returns by registered person with aggregate turnover more than 1.50 crores
- 13 October: GSTR-6 RETURN FILLING DUE DATE
Due Date for filing return by Input Service Distributors.
- 14 October DIR – 3 KYC others For October time limit under various statutes.
- 15 October:TCS Quarter Return
Quarterly statement of TCS deposited for the quarter ending Sep 30, 2019.
- 15 October: Provident Fund / ESI
Due date for payment of Provident fund and ESI contribution for the previous month.
- 18 October:CMP-08 (Jul-Sep, 2019)
Statment-cum-challan to declare the details or summary by Composition dealer for tax payable for the previous quarter. Last date to file CMP-08 is also 18th of Oct 2019
- 20 October; GSTR-5
GSTR 5 to be filed by Non-Resident Taxable Person for the previous month.
- 20 October: GSTR-5A
GSTR 5A to be filed by OIDAR Service Providers for the previous month.
20 October: GSTR- 3B
Due Date for filing GSTR 3B return for the previous month.
29 October: AOC- 4 & AOC-4 XBRL
- 15. 30 October LLP- 8
- 31 October: TDS Quarter Return
Quarterly statement of TDS deposited for the previous quarter.
- 31 October: GSTR – 1 (July-Sep, 2019)
GST Filing of returns by the registered person with aggregate turnover up to 1.50 crores.
- 31 October: ITR FY 2018-19
Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).
- 31 October :
MSME 1 Form is half-yearly return with the Registrar of Companies (ROC) in context of the outstanding payments to Micro or Small Enterprises.
- 31 October: ADT – 1
Information to the Registrar by Company for the appointment of Auditor. If the company’s AGM was held on 30th September, then Form ADT-1 has to be filed by 15th October.
- 31 October Last date to file Tax Audit Report