Important Compliance Calendar Under Goods & Services Tax Act
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Adherence to the government norms should be a deep rooted quality of an individual to achieve a lawful & organized economy and nation where there is no need and place for penalties, late fees, illegitimate acts and so on.
At the same time it is very difficult to remember each and every rule under different acts so in this article we have highlighted the Compliance Requirement under Goods & Services Tax Act, (GST) 2017 in a very precise way.
Also, you can find here the latest due dates for filing GST returns (For July/August 2019) such as GSTR-1, GSTR-7, 6, 8, PMT-08, etc. in compliance with the GST Act 2017. It is important for taxpayers to file their GST returns on time and according to rules if they wish to avoid penalties.
| Last/ Due Dates | Compliance Particulars | Forms Applicable (Filing mode) |
| 10th July 2019 | TCS Collector (for June, 2019) | GSTR 8 |
| 11th July 2019 | Return of outward supplies of taxable goods, services or both for June 2019 (for Assesses with turnover more than INR 1.5 Cr.) Monthly Return. | GSTR 1 |
| 13th July .2019 | Last date for filing return of June 2019 by Input Service Distributors (ISD) | GSTR 6 |
| Payment of tax shall be done by the 20th of the month just after the month to which the liability refers. | Payment of Self-assessed Tax | PMT 08 |
| 18 months after the completion of the quarter for which you want to claim refund | Refund Application | RFD 10 |
| 20th July 2019 | Summary of outward taxable supplies by Non-Resident taxable individual. Summary of tax payable by OIDAR. ( both for June, 2019) |
GSTR 5 & GSTR 5A |
| 20th July 2019 | Simple GSTR return for June, 2019 | GSTR 3B |
| 31st July 2019 | Registered individual with aggregate turnover up to INR 1.5 crore in previous/current financial year (Quarterly Apr 2019 -June 2019) |
GSTR 1 |
| 31st July 2019 | Selecting the presumptive Taxation scheme for service providers under Notification 2/2019-CT rate | CMP 02 |
| 31st August 2019 | Form GSTR-7 for October 2018 to July 2019 (TDS Deductor) | GSTR 7 |
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