Compliance Due Date for August 2019

1.      Income Tax Act, 1961

Compliance Particulars	Due Date	Forms	Penalty on Non-Compliance
Payment of Tax Deducted / Collected at source during July 2019 (except under sections 194-IA and 194-IB).	7th August 2019	TDS & TCS	Interest @ of 1% per month for Non-Deduction (From date on which tax was deductible till date of actual deduction).  For Non-Payment of tax,  interest @1.5% per month (From date of deduction till date of payment)
Issue of TDS certificate for Tax deducted under section 194-IA in the month of June 2019	14th August 2019	Form 16B	Rs. 100 per day during which the default continues.
Issue of TDS certificate for Tax deducted under section 194-IB in the month of June 2019	14th August 2019	Form 16C	Rs. 100 per day during which the default continues.
Furnishing of Form 24G by an office of the government where TDS/TCS for the month of July 2019 has been paid without the production of challan	15th August 2019	Form 24G	NA
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for quarter ending June 30 2019	15th August 2019	Form 16A	Rs. 100 per day during which the default continues.
Furnishing of challan-cum-statement in respect of Tax deducted under Section 194-IA for the month of July 2019	30th August 2019	Form 26QB	Rs. 200 per day during which the default continues
Furnishing of challan-cum-statement in respect of Tax deducted under Section 194-IB for the month of July 2019	30th August 2019	Form 26QC	Rs. 200 per day during which the default continues
Filing of Income Tax Return for all assesses, Except –         1. Corporate Assesses         2. Non – Corporate Assesses, whose books of accounts are required to be audited         3. Working partner of a firm whose accounts are required to be audited. The due date has been extended from 31st July 2019	31st August 2019	ITR	Rs. 5000 if return filed post 31st August 2019 but before 31st December 2019  Rs. 10,000 if return filed post 31st December 2019 but before 31st March 2019. Rs. 1000 for assesses with tital income less than Rs. 5 lakhs, irrespective of filing date.

1.      Goods and Services Act (GST), 2017

Compliance Particulars	Due Date	Form	Penalty on Non- Compliance
Return to be filed by E-Commerce operator who are required to deduct TCS under GST	10th August 2019	GSTR-8	Rs. 100 for CGST and Rs. 100 for SGST per day (Rs. 200/day), subject to a maximum of Rs. 5,000.  Along with interest @ 18%p.a. from t date of filing till date of payment.
Return of Outward supplies of taxable goods or services for the month of July 2019 (Monthly for assesses having turnover more than Rs. 1.5 Crore)	11th August 2019	GSTR-1	Rs. 25 per day for CGST and Rs. 25 per day for SGST. Rs. 50 per day in case of IGST. For nil-filers – Rs 10 per day for CGST and Rs 10 per day for SGST. Rs 20 per day in case of IGST, subject to a maximum of Rs. 5,000
Return to be filed by Input Service Distributor for the month of July 2019	13th August 2019	GSTR-6	Rs. 25 per day for CGST and Rs. 25 per day for SGST. Rs. 50 per day in case of IGST. For nil-filers – Rs 10 per day for CGST and Rs 10 per day for SGST. Rs 20 per day in case of IGST, subject to a maximum of Rs. 5,000.
Monthly return and payment of tax by taxable persons other than ISD and those registered under composition scheme	20th August 2019	GSTR-3B	Rs. 25 per day for CGST and Rs. 25 per day for SGST. Rs. 50 per day in case of IGST. For nil-filers – Rs 10 per day for CGST and Rs 10 per day for SGST. Rs 20 per day in case of IGST, subject to a maximum of Rs. 5,000
Summary of outward taxable supplies and tax payable by Non-Resident Taxable Person	20th August 2019	GSTR-5	Rs 100 per day up to Rs. 5,000
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval (OIDAR) located outside India for services provided to non taxable persons in India	20th August 2019	GSTR-5A	Rs. 200 per day.  For nil-filers – Rs 100 per day subject t a maximum of Rs. 5,000
Statement of payment of self-assessed tax by composition dealers for quarter ending June 2019 (Turnover less than Rs. 1.5 Crore)	31st August 2019	CMP-08	Rs. 200 per day for every day of delay up to maximum of Rs 5,000
Return of TDS (under GST) and payment of Tax	31st August 2019	GSTR-7	Rs 200 per day (Rs. 100 for CGST and SGST each). No penalty for IGST. Up to Rs. 5,000.  Along with interest @ 18% p.a.
Annual Return for F.Y. 2017-18 for – 1.      Regular Dealers 2.      Composition Dealers 3.      Audit and Reconciliation statement for dealers having turnover more than Rs. 2 crores	31st August 2019	1.      GSTR- 9 2.      GSTR-9A 3.      GSTR- 9C	Rs 200 per day (Rs. 100 for CGST and SGST each).  Up to 0.25% of taxpayers turnover in relevant state/UT. No penalty for IGST.  Rs. 25,000 for late filing of GSTR-9C

The Employees Provident Funds and Miscellaneous Provisions Act, 1952 and Employee State Insurance Act, 1952 –

Compliance Particulars	Due Date	Form	Penalty for Non-Compliance
PF payment for the month of July 2019 and ECR filing	15th August 2019	ECR	Interest @ 12% p.a. for each day of default.  Penal damages according to period of delay, ranging from 5% to 100%
ESIC payment for the month of July 2019	15th August 2019	ESI Challan	Interest @ 12% p.a. for each day of default
PF Return Filing for July 2019	25th August 2019	From 12A	NA

  

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