Business Compliance Calendar Under Goods and Services Tax for October 2019

TOPICS :   Politics
Oct 4 , 2019 13 min read 859 Views Likes 0 Comments
Business Compliance Calendar Under Goods and Services Tax for October 2019

The Compliance means “adhere rules and regulations” and this article will tell you which compliances are required for businesses under Goods and Service Tax, Act 2017 for the month of October 2019. Let’s put some light on it. 

GST Return Due Date for October 2019

Last Date

Compliance Particulars

Forms/(Filling mode)


TDS Deductor should file Form GSTR-7 for the period from October 2018 to July 2019 before the given due date



TCS Collector should file Form GSTR-8 for the month of July, 2019 before the given due date. Form GSTR-8 furnishes summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws



Assesses with turnover exceeding 1.5 Cr. required to file monthly return for the Month of September 2019 for return of outward supplies of taxable goods and/or services.



GST registered personals with turnover upto INR 1.5 Cr. required to file quarterly return for the period July 2019 to September 2019




Input Service Distributors (ISD) require to file return for September 2019 by the given due date


Tax shall be paid by the 20th of the month succeeding the month to which liability pertains

Payment of self-assessed tax

PMT 08

The application for refund can be filled after 18 months from the end of the quarter for which refund is to be claimed

Application for Refund

RFD 10


Filing of GSTR-5 & GSTR-5A before the given due date for furnishing summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively for the month of September, 2019



The filing of GSTR return simply for the month of September 2019



It is the last date of GSTR filing for the quarter July 2019 to September 2019 


GST Updates on GST Council:

  1. The government has implemented online processing of refund applications as well as single authority disbursement
  2. Various forms for GST related compliances has been issued by the government for the taxpayers and the tax officials who take actions on them. These forms are for registration, filing returns or refunds etc. and are available on the GST Portal. There is a complete list of 162 Forms on GST Portal made available from 27/09/2019
  3. GST Portal also avails taxpayers with around 237 functionality
  4. Key Highlights of the 37th GST Council Meeting:
  • The 37th GST Council meeting was organized on the 20th of September in Goa. 
  • Form GSTR-9A has been abandoned for Composition Taxpayers for FY 2017-18 & FY 2018-19.
  • Form GSTR-9A is not compulsory to file now for small taxpayers for FY 2017-18 & FY 2018-19. 
  • Taxpayers with an annual turnover of up to Rs 2 Crore in FY 2017-18 or FY 2018-19 will be free to make decision of filing GSTR-9, from the date to be notified by CBIC.
  • Large taxpayers are required to continue complying with close annual return filing in both GSTR-9 and GSTR-9C forms by 30 November 2019. 
  • New GST Returns postponed till April 2020.
  • The ITC claim in Form GSTR-3B now has limitations.
  • In case suppliers did not produce the details of outwards supplies, the recipients will only be liable for ITC claim. 
  • Circular on Post Sale Discount has taken back
  • Central Tax Circular number 105 which was released by CBIC on 28 June 2019, describes post-sale discount for promotional activities by the dealer, secondary discounts, and reversal of ITC on post-sale discount. 
  • Also, the revoking of the circular number 105 with retrospective effective from the beginning is also recommended by the GST council. 
  • The GST Council announced exemptions. 
  • The conditional GST exemption validity period has been extended for the export fare by air or sea by one more year till 30 September 2020. 
  • Taxability of fishmeal: All the cases from period 1 July 2017 to 30 September 2019 has been exempted, except for those of which tax has already been collected. 
  • Agricultural machinery including items like pulleys, wheels and others under HSN 8483 would be considered for 12% tax for the period from 1 July 2017 to 31 December 2018. 
  • Specific goods for petroleum operations which are certified as non-serviceable from Director General Hydrocarbon (DGH) are available with an option of GST payment at the rate of 18% on transaction value when they are ready to dispose. 
  • Specific modalities allow concessions on spare parts brought in temporarily by foreign airlines for mending of their aircraft, while in India in transit in terms of the Chicago Convention on Civil Aviation. 
  • Not even this, at the GST Council meeting on 20th September 2019 in Goa, several updated notifications was also released for the Goods and Service Tax. 
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