Statutory Compliance Due Dates January 2019

Due Dates		Description	Who needs to do the compliance
7 January 2019	Income tax	Deposit TDS for the month of December 2018.	All non-government deductor responsible for TDS deduction.
11 January 2019	GST	GSTR-1 for the month of December 2018.	All taxable persons whose turnover exceed Rs. 1.5 crores or opted to file monthly return.
13 January 2019	GST	GSTR-6 for the month of December 2018.	All input service distributers.
15 January 2019	Income tax	TCS return in form 24 G for the month of December 2018.	All person responsible for collecting TCS.
		Quarterly statement of TCS for the quarter ended December 2018.	All person responsible for collecting TCS.
		Quarterly statement of Foreign remittances in form no. 15CC for quarter ending December 2018.	All responsible person. It is furnished by authorised dealers.
		Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2018	Taxable person (where taxable income is nil) can submit these forms in bank or any other place to make sure TDS is not deducted on income (interest, insurance commission, income from corporate bond, post office receipts, rental income etc)
		Issue of TDS certificates for tax deducted under 194IA and 194IB for the month of November 2018.	All Deductors.
18 January 2019	GST	GSTR-4 for the quarter ended December, 2018.	A taxpayer opted Composition scheme.
20  January 2019	GST	GSTR -5 for the month of December, 2018.	All registered non-resident taxpayers.
		GSTR-5A for the month of December, 2018.	All registered non-resident OIDAR Service providers.
		GSTR-3B for the month of December, 2018.	All registered taxable person under GST.
30 January 2019	Income tax	Due date for furnishing challan-cum-statement for TDS made under 194IA and 194IB for the month of December 2018.	All Deductors.
		TCS certificate in respect of tax collected for the quarter ending December 31, 2018.	All person responsible for collecting TCS.
31 January 2019	Income Tax	Quarterly statement of TDS deposited for the quarter ending December 31, 2018.	All Deductors.
		Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018	Banking Company
		Intimation under section 286(1) in Form No. 3CEAC.	A resident constituent entity of an international group whose parent is non-resident.
	GST	GSTR-1 for the period of October 2018 to December 2018.	All taxpayers (regular taxpayer) with turnover upto Rs 1.5 crores in previous FY or Current Financial year.
		GSTR 8 for the month of October, November and December, 2018.	All e-commerce operators responsible for collecting tax at source.
		GSTR 7 for the month of October , November and December, 2018.	All authorities responsible for deducting tax at source.