What is the due dates for Filing Income Tax Return & GST Return for May 2019-20

7^th  May, 2019

INCOME-TAX

Tax deducted (under any provision except sections 194-IA and 194-IB)/collected at source (during April 2019) to be deposited (Challan No. ITNS 281)

10^th May, 2019

GST

a) GSTR-7: Return of TDS (Tax deducted at source) with payment of tax.

b) GSTR-8: Statement by e-commerce operator with tax.

11^th May, 2019

GST

GSTR-1: Outward Supplies (Monthly by taxable person other than ISD and those under composition scheme).

13^th May, 2019

GST

GSTR-6 – Return for Input Service Distributor 

15^th May, 2019

INCOME- TAX

Quarterly statement of TCS in respect of tax collected for the quarter ending 31^st March, 2019: (Form No. 27EQ)

Due date for issue of TDS Certificate for tax deducted under section 194IA/194-IB in the month of March, 2019

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2019 has been paid without the production of a challan.

20^th May, 2019

GST

a) GSTR-3B – Monthly return and payment of tax by taxable person other than ISD and those under composition scheme.

b) GSTR-5 –  Return for Non-resident taxable person

c) GSTR-5A-Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

30^th May, 2019

INCOME-TAX

Tax deducted at source under sections 194-IA and 194-IB (during April 2019) to be deposited (challan for tax deducted under section 194-IA: Form No. 26QB, challan for tax deducted under section 194-IB : Form No. 26QC)

Quarterly TCS certificate in respect of tax collected during the quarter ending March 31, 2019 (Form No. 27D)

Electronic submission of statement by a non-resident (under section 285) having a liaison office in India for the financial year 2018-19 (Form No. 49C)

31^st May, 2019

INCOME-TAX

Return of tax deduction from contributions paid by the trustees of an approved superannuation fund

Annual statement of financial transaction required to be furnished electronically under section 285BA(1) to be furnished electronically in respect of financial year 2018-19 (Form No. 61A)

Electronic submission of annual statement of reportable account required to be furnished under section 285BA(1)(k) by reporting financial institution pertaining to calendar year 2018 (Form No. 61B)

Quarterly statement of tax deducted for the quarter ending March 31, 2019 (TDS salary: Form No. 24Q, TDS other: Form No. 26Q, TDS non-resident : Form No. 27Q)

Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, ​principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN.​

Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn’t been allotted any PAN.​