In this article, Lalit Rajput, Company Secretary, shares the Corporate compliance calendar for the month of February.
Compliance under Income Tax act, 1961
|
Applicable Laws/Acts
|
Due Dates |
 Compliance Particulars |
Forms (Filing mode) |
|
Income Tax Act, 1961 |
07.02.2019 |
Due date for deposit of Tax deducted/collected for the month of January, 2019. (TDS & TCS)
|
|
|
Income Tax Act, 1961 |
14.02.2019 |
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2018 |
|
|
Income Tax Act, 1961 |
14.02.2019 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2018 |
|
|
Income Tax Act, 1961 |
15.02.2019 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2019 has been paid without the production of a challan |
Form 24G |
| Income Tax Act, 1961 | 15.02.2019 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2018 |
Compliance under Goods & Services Act, 2017
|
Applicable Laws/Acts
|
Due Dates |
Compliance Particulars |
Forms/ (Filing mode) |
|
GST, Act, 2017 |
20.02.2019 |
Simple GSTR return for the month of January, 2018
|
GSTR – 3B |
|
GST, Act, 2017 |
11.02.2019 |
Return of outward supplies of taxable goods and/or services for the Month of January 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.
|
GSTR – 1 |
|
GST, Act, 2017
|
20.02.2019 |
Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR.
|
GSTR-5 & GSTR – 5A |
|
GST, Act, 2017
|
10.02.2019 |
Form GSTR-7 for the month of January, 2019 |
GSTR-7 |
|
GST, Act, 2017
|
10.02.2019 |
The due date for furnishing statement by e-commerce companies for the month of January 2019.
|
GSTR – 8 |
|
GST, Act, 2017
|
13.02.2019 |
Due date for Furnishing return by Input Service Distributors (ISD) |
GSTR – 6 |
Compliance under Other Statutory Laws
|
Applicable Laws/Acts
|
Due Dates |
Compliance Particulars |
Forms / (Filing mode) |
|
PF
|
15.02.2019 |
PF Payment for January, 2019 |
ECR |
|
ESIC
|
15.02.2019 |
ESIC Payment for January 2019 |
ESI Challan |
| The minimum Wages Act, 1948 |
01.02.2019 |
Annual Return |
Form – III Rule 21 (4A) |
| The Payment of Wages Act,1936 & related Mines Rules |
15.02.2019 |
Annual Return |
Form – IV |
| The Contract Labour 9 (R&A) Act, 1970 & Rules |
15.02.2019 |
Annual Return |
Form – XXV |
Quarterly Compliances under SEBI (LODR) Regulations 2015
|
Sl. No. |
Regulation No. |
Compliance Particular |
Compliance Period (Due Date)
|
Filing Mode(s) |
|
1 |
Regulation 7 (5) |
Intimation of appointment / Change of Share Transfer Agent.
|
Within 7 days of Agreement with RTA. |
BSE : BSE Listing Centre
NSE : NEAPS
|
|
2 |
Regulation 33 |
Financial Results (along with Limited review report/Auditor’s report for the quarter ended December 2018)
|
Within 45 days from quarter end (except in case of Annual Financial Result, within 60 days from end of Financial Year) |
BSE : BSE Listing Centre
NSE : NEAPS
|
|
3 |
Regulation 46 |
Company Website:. Listed entity shall disseminate the information as stated in Regulation 46 (2) |
Shall update any change in the content of its website within 2 working days from the date of such change in content.
|
BSE : BSE Listing Centre
NSE : NEAPS
|
Compliances Calendar for Companies Act, 2013
|
Applicable Laws/Acts
|
Due Dates |
Compliance Particulars |
Forms / (Filing mode) |
|
Companies Act, 2013
|
Within 180 Days From The Date Of Incorporation Of The Company |
As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC. |
MCA E- Form INC 20A |
|
Companies Act, 2013
|
21-02-2019 |
All Specified Companies (i.e. Companies who get supplies of goods or services from micro and small enterprises and whose payments to micro and small enterprise suppliers exceed 45 days from the date of acceptance or the date of deemed acceptance of the goods or services as per section 9 of the Micro, Small and Medium Enterprises Development Act, 2006) to file details of all outstanding dues to Micro or small enterprises suppliers existing on 22nd January, 2019 within thirty days.
Link of the Notification : http://www.mca.gov.in/Ministry/pdf/MSMESpecifiedCompanies_22012019.pdf |
MSME Form 1 |
| Companies Act, 2013
|
30 Days From The Date Of Deployment of E-Form on MCA Portal | Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the (“NFRA”) about details of the auditor(s) as on 13th November 2018. | Form NFRA-1
(e-form not yet deployed Ministry) |
| Companies Act, 2013
|
30 Days From The Date Of Deployment Of E-Form on MCA Portal | Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. | Form BEN – 2
(e-form not yet deployed Ministry) |
Note :
Form DPT-3 (Due date: 21-04-2019)
Onetime Return For Disclosure Of Details Of Outstanding Money Or Loan Received By Company But Not Considered As Deposits In Terms Of Rule 2(1)(C) Of The Companies (Acceptance Of Deposits) Rules, 2014.
Note: Every Company (Other Than Government Company) Shall File A Onetime Return Of Outstanding Receipt Of Money Or Loan From 01st April, 2014 Till 22nd January, 2019, Which Are Not Considered As Deposits, In Form DPT-3 Within Ninety Days Of 22nd January, 2019.
Thank you Ms. Daisy for your positive response.
Regards
Lalit Rajput
Hello Ms. Daisy, I would like to inform you that this article is drafted by me yesterday and share with the Ipleaders team for publishing.
Kindly publish the same with my name.
Regards
Lalit Rajput
Company Secretary
+91 8802581290