Compliance Calendar April 2019

Compliance Calendar April 2019

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Compliance Calendar April 2019

Summary of the various due dates and compliance calendar for April 2019.

Due Dates in April 2019

S. NoNature of Compliance Due Date
1Deposit of TDS to Government by non-government deductors7th  April
2Filing of  GSTR 1, GSTR 7 and GSTR 810th April
3Fing of Form GSTR 613th  April
4Issuance of TDS Certificate14th April
5Furnishing of quarterly statement for foreign remittances15th April
6A statement in Form 3BB  made by a stock exchange in respect of transactions wherein the client codes have been modified15th April
7Filing of Form GSTR 418th April
8Filing of GSTR 3B, GSTR 5 and Form 5A20th April
9Filing Form INC 22A25th April
10Furnishing of challan-cum-statement for TDS u/s 194IA and 194 IB.30th April
11Filing of Form GSTR 1 for taxpayers with an annual turnover of up to INR 1.5 crores30th April
12Filing of DIR-3 KYC with the MCA30th April
13Filing of Form 24G30th April
14Furnishing of challan-cum-statement in respect of tax deducted under Section 194 IA in the month of March 2019.30th April
15Furnishing of challan-cum-statement in respect of tax deducted under Section 194 IB in the month of March 2019.30th April
16Tax deposits to the Government for the performance of TDS by an assessee other than an officer of the Government30th April
17E-filing of declaration in Form 6130th April
18Uploading declarations received from the recipients in Form 15G/15H30th April
19Deposit of TDS for the March Quarter where the Assessing Officer has endorsed the quarterly deposit of TDS under Section 192, 194A, 194D or 194H30th April
20Filing of Form MSME 130th April

Due Dates Modified

The Government has recently deferred the due date for filing GSTR 1 from the 11th of April to the 13th.  Apart from this, the following are the due dates for filing GSTR 1 for the months of April, May and June 2019:

  • April 2019 – 11th May 2019
  • May 2019 – 11th June 2019
  • June 2019 – 11th July 2019

It can be inferred from the above that the due dates for filing these returns fall on the 11th of every succeeding month of filing. The deadline for the filing quarterly GSTR 1 for the quarter of April-June is 31st July 2019.

Import of E-way Bill Data

It is essential for taxpayers to validate the data of their transactions before proceeding with the process of filing returns, as it saves time and unnecessary data entry.  To cater to this purpose, the GST portal has now been integrated with the E-way Bill Portal (EWB). The integration enables the users to import the B2B and B2C invoice sections and the HSN-wise-summary of outward supplies section. Using these details, the taxpayers may verify the data and complete the filing.

The feature has been introduced considering the major data gaps between self-declared liability in Form GSTR 1 and Form GSTR 3B. A similar rule also applies to Input Tax Credit (ITC) claimed in GSTR 3B, as it could be compared with the credit available in Form GSTR 2A.

Data validation and comparison can be pursued through the following tabs of the portal:

  • Liability other than export/reverse charge
  • Liability due to reverse charge
  • Liability due to export and SEZ supplies.
  • ITC credit claimed and due

On a more precise note, the newly launched facility takes away the taxpayer’s need to make specifications connected with the e-way bill transactions specified in GSTR 3B as it allows the taxpayers to import data in Form GSTR 1 for all invoices for which the e-way bill has been generated. The particulars so imported would include the details of supplier, receiver, invoice number, the date of invoice, the type and quantity of goods, HSN Code, etc. These details are then transferred to the GST portal and classed into three categories to be used in GSTR 1 – namely, Business to Business Supplies (B2B), Business to Consumer (B2C) supplies (covering values of above Rs. 2.5 lakhs) and HSN (Harmonized System of Nomenclature Code for goods and services) wise consolidated supply data.

Tax Deposits to Government

To start with, non-government tax deductors are required to remit the tax deducted by them into Governmental accounts, i.e. the Income Tax Department, within the 7th of April, 2019. The payment must be deposited through the NSDL website, and the challan generated for such payment must be retained for filing quarterly returns.

 GSTR Forms to be Filed by Tenth

Taxpayers registered under GST may note that Form GSTR 1, Form GSTR 7 and Form GSTR 8 must be filed within 10th April 2019.

Form GSTR 1 is a statement of particulars concerning the outward supplies made to the buyer for the relevant period. It is meant for those taxpayers whose annual turnover exceeds Rs. 1.5 crores, thereby excluding those who are a part of the Composition Scheme. Also, it is not applicable to the non-resident foreign taxpayers, TDS deductors, e-commerce operators and Input Service Distributors.

GSTR 7 is a monthly return for tax deductors under GST, and GSTR 8 is meant for e-commerce operators registered under the tax system.

Form GSTR 6

Form GSTR 6 must be filed by the Input Service Distributors by the 13th of the succeeding tax month. Therefore, the particulars of March must be furnished by the 13th of April 2019.

Issuance of TDS Certificate

A TDS certificate is issued by tax deductors to the concerned taxpayers so as to enable them to claim tax credit along with the applicable refunds. The due dates for issuing the certificate under section 194IA and 194IB is the 14th of April 2019.

Section 194IA

Section 194IA of Income Tax Act governs the provisions concerning TDS on sale of immovable property. The relevant provisions mandate buyers to perform TDS at the rate of 1% at the time of payment of consideration to the seller. TDS provisions do not apply to an immovable property if the sale consideration is less than Rs. 50 lakhs or if the property is agricultural.  This certificate must be issued in Form 16B.

Section 194IB

Section 194IB is a newly inserted income tax provision that provides for the application of TDS on the rental payments of flats and apartments. The Act makes this provision applicable for individuals/HUF’s paying a monthly rent of above Rs. 50,000. If the landlord of such property is not in custody of a PAN, a deduction of 20% would be applicable.

Obligations falling on 15th April

The following compliance requirements fall on the 15th of April 2019:

  • Authorized dealers who had made foreign remittances for the quarter ending March 31, 2018, must furnish their quarterly statements in Form 15CC.
  • A statement in Form 3BB must be made by a stock exchange in respect of transactions wherein the client codes have been modified after registering in the system for the month of March 2019.

Filing of GSTR 4

Taxpayers under Composition Scheme are required to file form GSTR 4 by the 18th of April 2019 for the quarter ending March 2019. On a relevant note, dealers who are a part of this scheme need not file their monthly returns.

Deadlines on 20th April

The following requirements must be met on the 20th of April:

  • Filing of Form GSTR 3B – summary return for taxpayers
  • Filing of GSTR 5 – for non-residents
  • Filing of Form GSTR 5A – for OIDAR Service providers

Note – the above-mentioned returns must be filed based on the particulars of March.

Form INC 22A

No, you wouldn’t find this is the archives of compliance calendars as Form Active (INC 22A) is a new enactment. The form must be furnished within the 25th of April 2019.

Month-End Requirements

The due dates for the following compliance requirements fall on the 30th of April 2019:

  • Furnishing of challan-cum-statement for TDS u/s 194IA and 194 IB.
  • Filing of Form GSTR 1 for taxpayers with an annual turnover of up to INR 1.5 crores (such taxpayers may file this form if desired by them).
  • Filing of DIR-3 KYC with the MCA for individuals who were holding valid DIN with approved status as on 31st March 2019.
  • Filing of Form 24G by an office of the Government where payments for TDS/TCS for the month of March 2019 has been made without producing a challan.
  • Furnishing of challan-cum-statement in respect of tax deducted under Section 194 IA in the month of March 2019.
  • Furnishing of challan-cum-statement in respect of tax deducted under Section 194 IB in the month of March 2019.
  • Tax deposits to the Government for the performance of TDS by an assessee other than an officer of the Government.
  • E-filing of declaration in Form 61 containing particulars of Form 60 received between October 2018-March 2019.
  • Uploading declarations received from the recipients in Form 15G/15H during the quarter of January-March 2019.
  • Deposit of TDS for the March Quarter where the Assessing Officer has endorsed the quarterly deposit of TDS under Section 192, 194A, 194D or 194H.
  • Filing of Form MSME 1.

The tax laws of the country are getting increasing stringent to ensure proper compliance with the various systems. Hence, taxpayers and corporates are advised to meet the various requirements so as to avoid facing greater consequences.

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