DUE DATES FOR THE MONTH OF JANUARY, 2019
| A. Due dates for Compliances under GST | |
| 11-01-2019 | The due date for filing GSTR-1 for m/o Dec 2018 → Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. |
| 18-01-2019 | Due date for filing GSTR-4 (to be filed by a Composition Dealer) for the period from Oct to Dec 2018. |
| 20-01-2019 | GSTR-3B for the m/o Dec 2018. Pay due Tax till this date |
| 31-01-2019 | Due date for filing GSTR-1 for Oct to Dec 2018 → Applicable for taxpayers with Annual Aggregate turnover BELOW Rs. 1.50/- Crore. |
| 31-01-2019 | Due date for filing GSTR-7 (to be filed by the persons who is required to deduct TDS under GST for the period from Oct to Dec 2018. |
| 31-01-2019 | Due date for filing GSTR-8 (to be filed by the persons who are required to deduct TDS under GST for the period from Oct to Dec 2018. |
| B. Due dates for Compliance under Income tax | |
| 07-01-2019 | Due date for deposit of tax deducted /collected at source for m/o Dec 2018. |
| 14-01-2019 | Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Nov 2018 |
| 14-01-2019 | Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Immovable property) in m/o Nov 2018 |
| 15 -01-2019 | Due date for furnishing of Form 24G by an office of the Government where TDS for the month of Dec 2018 has been paid without the production of a challan. |
| 15 -01-2019 | Quarterly statement of TCS deposited for the quarter ending December 31, 2018 |
| 30-01-2019 | Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018. |
| 30-01-2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) in m/o Dec 18. |
| 30-01-2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB (TDS on Certain Rent payment) in m/o Dec 18. |
| 31-01-2019 | Quarterly Return for TDS deducted for Dec Quarter |
| C. Due dates for Compliances under statutory dues | |
| 15-01-2019 | PF Payment for m/o Dec 2018 |
| 15-01-2019 | ESIC Payment for m/o Dec 2018. |
| 25-01-2019 | PF Return filling for Dec-2018 (including pension and Insurance scheme forms). |
ASHISH KUMAR & ASSOCIATES