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INCOME-TAX

Due Date Particulars Challan/Form No

07/08/2019 Deposit of tax deducted or collected at source ITNS-281

14/08/2019 Issuance of TDS certificate for tax deducted under section 194-1A/1B 16B/16C

15/08/2019 Issue of (non-salary) TDS certificate for April 2019 to June 2019 16A

30/08/2019 Furnishing of challan-cum-statement in respect of TDS under section 194-1A/1B 26QB/26QC

TDS on certain Payments

Section TDS on Limit Rate

194 C Payment to resident contractors or sub-contractors 30,000 (per contract) To individual / HUF → 1%

or 1,00,000 P.A. To Others → 2%

194 H Payment of Commission / Brokerage 15,000 P.A. 5%

194 I Rent paid to resident 1,80,000 P.A. Equipment

Plant / machinery → 2%

Land / Building → 10%

194 1A Transfer of immovable property other than agriculture land 50,00,000 on 1%

per transaction

194 1B Payment of Rent by individual / HUF 50,000 P.M. 5%

194 J Fees for Professional / technical service of royalty 30,000 P.A. 10%

or remuneration, fees or commission to director of company

“If you think compliance is expensive, try non-compliance” — Parashar Lohia, Chartered Accountant

Last day of month – Due Date for Payment and e-return filing of Monthly PTRC.

EPF & ESI Act

Due Date Particulars

15/08/2019 Deposit of EPF & ESI Contribution

GST

Due Date Particulars Challan/Form No

11/08/2019 Monthly Statement of Outward Supply (Turnover exceeding Rs. 1.50 Crore) GSTR-1

20/08/2019 Monthly Consolidated Return for the last Month GSTR-3B