Compilation of all
Compliance Calendar under
Various Law for the month
of October 2019
A.
|
Compliances Calendar for GST
|
B.
|
Compliances Calendar for ESI and PF
Payments
|
C.
|
Compliances Calendar for Income Tax Act
|
D.
|
Compliance Requirement under SEBI (Listing
Obligations and Disclosure Requirements) (LODR) Regulations, 2015
|
E.
|
SEBI (Prohibition of Insider Trading)
Regulations, 2015
|
F.
|
SEBI Takeover Regulations 2011
|
G.
|
Compliance Requirement UNDER Companies Act,
2013 and Rules made thereunder
|
H.
|
Due Dates of ROC filings
|
The compliances of statutory laws, rules & regulations carry
significance in terms of discharging the legal responsibilities by the various
entities operating in the country. The meeting of deadlines and submitting the
periodic information to the Government authorities is one of the most important
and critical part of the working of the business.
For the ease of
reference and smooth working, the table has been compiled below including all
the important dates and types of forms required for meeting the statutory
timelines.
S.No
|
Particulars of Compliance
|
Forms/Returns
|
Due Date
|
A. Compliances
Calendar for GST
|
|||
1.
|
Form GSTR-7 (Period:
From October 2018 to July 2019) TDS Deductor)
|
GSTR-7
|
10-10-2019
|
2.
|
Form GSTR-8 TCS Collector
(for the month of July, 2019) (Summary of Tax Collected at Source (TCS) and
deposited by E-commerce operators under GST laws)
|
GSTR-8
|
10-10-2019
|
3.
|
Return of outward supplies of
taxable goods and/or services for the Month of September 2019 (for Assesses
having turnover exceeding 1.5 Cr.) Monthly Return
|
GSTR-1
|
11-10-2019
|
4.
|
Quarterly return (July 2019
to September 2019) for registered persons with aggregate turnover up to Rs.
1.50 Crores
|
GSTR-1
|
31-10-2019
|
5.
|
Due date for Furnishing
return of September 2019 by Input Service Distributors (ISD)
|
GSTR-6
|
13-10-2019
|
6.
|
Payment of self-assessed tax
|
PMT-08
|
Payment of tax shall be made
by 20th of the month succeeding the month to which the liability pertains
|
7.
|
Application for Refund
|
RFD-10
|
18 months after end of the
quarter for which refund is to be claimed
|
8.
|
Summary of outward taxable
supplies and tax payable by Non-Resident taxable person & OIDAR
respectively.(for the month of September, 2019)
|
GSTR-5 & GSTR – 5A
|
20-10-2019
|
9.
|
Simple GSTR return for the
month of September, 2019
|
GSTR – 3B
|
20-10-2019
|
10
|
Due date for the quarter July
2019 to September 2019
|
GST CMP 08
|
18-10-2019
|
B. Compliances Calendar
for ESI and PF Payments
|
|||
1.
|
PF Payment for September
2019
|
ECR
|
15-10-2019
|
2.
|
ESIC Payment for September
2019
|
ESI Challan
|
15-10-2019
|
C. Compliances Calendar
for Income Tax Act
|
|||
1.
|
Due date for deposit of Tax
deducted/collected for the month of September, 2019.However, all sum
deducted/collected by an office of the government shall be paid to the credit
of the Central Government on the same day where tax is paid without
production of an Income-tax Challan
|
TDS & TCS
|
07-10-2019
|
2.
|
Due date for deposit of TDS
for the period July 2019 to September 2019 when Assessing Officer has
permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
|
Quarterly deposit of TDS
|
07-10-2019
|
3.
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IA in the month of September,
2019
|
TDS Certificate u/s 194-IA
|
15-10-2019
|
4.
|
Due date for issue of TDS
Certificate for tax deducted under section 194-IB in the month of September
2019
|
TDS Certificate u/s 194-IB
|
15-10-2019
|
5.
|
Due date for furnishing of
Form 24G by an office of the Government where TDS/TCS for the month of
September, 2019 has been paid without the production of a challan
|
Form 24G
|
15-10-2019
|
6.
|
Upload declarations received
from recipients in Form No. 15G/15H during the quarter ending September, 2019
|
Form No. 15G/ 15H
|
15.10.2019
|
7.
|
Due date for furnishing
statement in Form no. 3BB by a stock exchange in respect of transactions in
which client codes been modified after registering inthe system for the month
of September, 2019
|
Form No. 3BB
|
15-10-2019
|
8
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IA in the
month of September, 2019
|
Statement for tax deducted
u/s 194-IA
|
30.10.2019
|
9
|
Due date for furnishing of
challan-cum-statement in respect of tax deducted under section 194-IB in the
month of September, 2019
|
Statement for tax deducted
u/s 194-IB
|
30.10.2019
|
10
|
Quarterly TCS certificate (in
respect of tax collected by any person) for the quarter ending September 30,
2019
|
Quarterly TCS certificate
|
30.10.2019
|
11
|
Intimation by a designated
constituent entity, resident in India, of an international group in Form no.
3CEAB for the accounting year 2018-19
|
Form no. 3CEAB
|
31.10.2019
|
12
|
Quarterly statement of TDS
deposited for the quarter ending September 30, 2019
|
Quarterly TDS deposited
|
31.10.2019
|
13
|
Due date for furnishing of
Annual audited accounts for each approved programmes under section 35(2AA)
|
Annual audited accounts
|
31.10.2019
|
14
|
Quarterly return of
non-deduction of tax at source by a banking company from interest on time
deposit in respect of the quarter ending September 30, 2019
|
31.10.2019
|
|
15
|
Copies of declaration
received in Form No. 60 during April 1, 2019 to September 30, 2019 to the
concerned Director/Joint Director
|
Form No. 60
|
31.10.2019
|
D. Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015
Annual Compliances
Sl. No.
|
Regulation No.
|
Compliance Particular
|
Compliance Period (Due
Date)
|
1
|
Regulation 14
|
Listing fees & other
Charges
|
Payment manner as specified
by the Board of by Recognised Stock Exchange.
|
2
|
Regulation 34 (amended w.e.f.
April 2019)
|
Annual Report
|
Within 21 working days from
the AGM Date
|
3
|
Regulation 34(1)(a)
|
a copy of the annual report
sent to the shareholders along with the notice of the annual general meeting
not later than the day of commencement of dispatch to its shareholders;
|
Within one days from Dispatch
to shareholder
|
4
|
Annual report in XBRL mode 16
may 2019 BSE CIRCULAR’
|
Filings in respect of Annual
Report has to be done by all listed entities in XBRL mode in addition to the
currently used PDF mode mandatorily, for periods ending March 31, 2019.
|
Same time limit of Regulation
34
|
5
|
Regulation 34(1)(b)
|
in the event of any changes
to the annual report, the revised copy along with the details of and
explanation for the changes shall be sent not later than 48 hours after the
annual general meeting.
|
Within 48 hours after AGM
|
6
|
Regulation 36
|
The listed entity shall send
annual report referred to in to the holders of securities, not less than
twenty-one days before the annual general meeting.
|
21 days Before AGM (in soft
or hard copy
|
Half Yearly Compliances
Sl. No.
|
Regulation No.
|
Compliance Particular
|
Compliance Period (Due
Date)
|
1
|
Regulation 7(3)
|
Compliance Certificate
certifying maintaining physical and electronic transfer facility
|
Within one month of end of
each half of the financial year
|
2
|
Regulation 40(9)
|
Certificate from Practicing
Company Secretary (PCS)
|
Within one month of end of
each half of the financial year
|
3
|
Regulation 40(10)
|
Transfer or transmission or
transposition of securities
|
Within one month of end of
each half of the financial year
|
Event Based Compliances
Sl. No.
|
Regulation No.
|
Compliance Particular
|
Compliance Period (Due
Date)
|
1.
|
Regulation 7 (5)
|
Intimation of appointment /
Change of Share Transfer Agent.
|
Within 7 days of Agreement with RTA.
|
2.
|
Regulation 17(2)
|
Meeting of Board of Directors
|
The board of directors shall
meet at least 4 times a year, with a maximum time gap of 120 days between
any two meetings.
|
3.
|
Regulation 18(2)
|
Meeting of the audit
committee
|
The audit committee shall
meet at least 4 times in a year and not more than 120 days shall
elapse between two meetings.
|
4.
|
Regulation 29
|
Notice for Board Meeting to
consider the prescribed matters.
|
The Company shall give an
advance notice of:a) at least 5 days for
Financial Result as per Regulation 29 1 (a)b) in case
matters as stated in regulation 29 1 (b) to (f) –2 Working
days in advance(Excluding the date of the intimation and date of the
meeting) to Stock Exchange.c) 11 working days in case matter
related to alteration in i) Securities ;ii) date of interest or redemption of
Debenture / bond as per regulation 29(3) (a) ,(b).
|
5
|
Regulation 30
|
Outcome of Board Meeting
(Schedule III Part A- (4)
|
within 30 minutes of the closure of the meeting
|
6.
|
Regulation
31
|
Holding of specified
securities and shareholding pattern
|
Reg. 31(1)(a): 1 day prior to listing of its securities on
the stock exchange(s);Reg. 31(1)(c): within 10 days of
any capital restructuring of the listed entity resulting in a change
exceeding 2 % of the total paid-up share capital.
|
7
|
Regulation 39
|
Issuance of Certificates or
Receipts/Letters/Advices for securities and dealing with unclaimed securities
|
Reg. 39(2): The listed entity
shall issue certificates or receipts or advices, as applicable, of
subdivision, split, consolidation, renewal, exchanges, endorsements, issuance
of duplicates thereof or issuance of new certificates or receipts or advices,
as applicable, in cases of loss or old decrepit or worn out certificates or
receipts or advices, as applicable within 30 days from the date of such lodgement.Reg.
39(2): The listed entity shall submit information regarding loss of share
certificates and issue of the duplicate certificates, to the stock exchange
within 2 days of its getting information.
|
8
|
Regulation 40
|
Transfer or transmission or
transposition of securities
|
After due verification of the
documents, the Listed Company shall register transfers of its securities in
the name of the transferee (s) and issue certificates or receipts or advices,
as applicable, of transfers; or issue any valid objection or intimation to
the transferee or transferor, as the case may be, within a period of
15 days from the date of such receipt of request for
transfer:Transmission requests are processed for securities held in
dematerialized mode and physical mode within 7 days and 21 days respectively,
after receipt of the specified documents
|
9
|
Regulation 43
|
Declaration of Dividend
|
The company has to declare
and disclose the dividend on per share basis only.
|
10
|
Regulation 46
|
Company Website:.Listed
entity shall disseminate the information as stated in Regulation 46 (2)
|
Shall update any change in
the content of its website within2 working days from the date of such
change in content.
|
11
|
Regulation 50
|
Intimation to Stock Exchange
|
Listed Company shall give
prior intimation at least 11 working days before the date on
and from which the interest on debentures and bonds, and redemption amount of
redeemable shares or of debentures and bonds shall be payable.
|
12
|
Regulation 57
|
Other submissions to stock
exchange(s).
|
Listed Company shall submit a
certificate to the stock exchange within 2 days of the
interest or principal or both becoming due that it has made timely payment of
interests or principal obligations or both in respect of the non convertible
debt securities
|
13
|
Regulation 82
|
Intimation and filings with
stock exchange(s)
|
Intention to issue new
securitized debt instruments either through a public issue or on private
placement basis :Reg. 82(2) : Intimation
of Meeting at least 2 working days in advance, excluding
the date of the intimation and date of the meeting, regarding the meeting of
its board of trustees, at which the recommendation or declaration of issue of
securitized debt instruments or any other matter affecting the rights or
interests of holders of securitized debt instruments is proposed to be
considered
|
14
|
Regulation 106 J
|
Period of subscription and
issue of allotment letter.
|
A rights issue shall be open
for subscription in India for a period as applicable under the laws of its
home country but in no case less than 10 days.
|
15
|
Regulation 108
|
Application for Listing.
|
The issuer / the issuing
company, shall, make an application for listing, within 20 days from
the date of allotment, to one or more recognized stock exchange(s) along
with the documents specified by stock exchange(s) from time to time.
|
16
|
SCHEDULE IIIPART A:
DISCLOSURES OF EVENTS OR INFORMATION: SPECIFIED SECURITIES
|
Events which shall be
disclosed without any application of the guidelines for materiality as
specified in sub-regulation (4) of regulation (30) ended December 2018)
|
(7B) In case of resignation
of an independent director of the listed entity, within 7 days from
the date of resignation, the following disclosures shall be made to the
stock exchanges by the listed entities as mentioned in 7B (i), 7B(ii) &
7B(iii)
|
17.
|
Regulation 23
|
Corporate governance
requirements with respect to subsidiary of listed entity
|
The listed entity shall
submit within 30 days from the date of publication of its standalone and
consolidated financial results for the half year, disclosures of related
party transactions on a consolidated basis, in the format specified in the
relevant accounting standards for annual results to the stock exchanges and
publish the same on its website
|
18.
|
Regulation 24A
|
Secretarial Audit
|
Every listed entity and its
material unlisted subsidiaries incorporated in India shall undertake
secretarial audit and shall annex with its annual report, a secretarial audit
report, given by a company secretary in practice, in such form as may be
specified with effect from the year ended March 31, 2019.
|
E. SEBI (Prohibition of Insider Trading) Regulations, 2015
Sl. No.
|
Regulation No.
|
Compliance Particular
|
Compliance Period (Due
Date)
|
1
|
Regulation
7(2) “Continual Disclosures”
|
Every promoter, employee and
director of every company shall disclose to the company the number of such
securities acquired or disposed of within two trading days of such
transaction if the value of the securities traded, whether in one transaction
or a series of transactions over any calendar quarter, aggregates to a traded
value in excess of ten lakh rupees (10,00,000/-) or such other value as may
be specified.
|
Every company shall notify;within
two trading daysof receipt of the disclosure or from becoming aware
of such information
|
F. SEBI Takeover Regulations 2011
Sl. No.
|
Regulation No.
|
Compliance Particular
|
Compliance Period (Due
Date)
|
1
|
Regulation 30(1)
|
Every person, who together
with persons acting in concert with him, holds shares or voting rights
entitling him to exercise 25% or more of the voting rights in a target
company, shall disclose their aggregate shareholding and voting rights as of
the 31st day of March, in such target company in such form as may be
specified.
|
Disclosures shall be made
within seven (7) working days from the end of each financial year to;1) every
stock exchange where the shares of the target company are listed; and2) the
target company at its registered office.
|
2
|
Regulation 30(2)
|
The promoter of every target
company shall together with persons acting in concert with him, disclose
their aggregate shareholding and voting rights as of the thirty-first day of
March, in such target company in such form as may
|
Disclosures shall be made
within seven (7) working days from the end of each financial year to;1) every
stock exchange where the shares of the target company are listed; and2) the
target company at its registered office.
|
G. Compliance
Requirement UNDER Companies Act, 2013 and Rules made there under;
Sr no
|
Due Dates
|
Compliance Particulars
|
Forms / Filing mode
|
1.
|
Within 180 Days From The Date
Of Incorporation Of The Company
|
As per Section 10 A
(Commencement of Business) of the Companies Act, 2013, inserted vide the
Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company
Incorporated after the ordinance and having share capital shall not commence
its business or exercise any borrowing powers unless a declaration is filed
by the Director within 180 days from the date of Incorporation of the Company
with the ROC.
|
|
2.
|
within 90 days from the date
of notification( earlier On or before 8th of May, 2019)
|
A person having Significant
beneficial owner shall file a declaration to the reporting companyi.e. within
90 days of the commencement of the Companies
(Significant Beneficial Owners) Amendment Rules, 2019,
|
Form BEN-1
|
3.
|
31.12.2019(Due Date Extended
From 30.09.2019 to 31.12.2019)
|
Filing of form BEN-2 under
the Companies (Significant Beneficial Owners) Rules, 2018. (Within 30 days
from deployment of the E –form (earlier the date of receipt of declaration in
BEN-1 )(Within 30 days from the date of receipt of declaration in BEN-1)
|
Form BEN – 2
|
4.
|
On or before 15.06.2019
|
Filing of the particulars of
the Company & its registered office.(by every company incorporated on or
before the 31.12.2017.)
|
Active FormINC -22A
|
5.
|
14.10.2019
|
DIN KYC through DIR 3 KYC
Form is an Annual Exercise.Last
date for filing DIR-3 KYC for Financial year 2018-19 has been extended till
14th October 2019--Last date for filing DIR-3 KYC extended till 14th Oct
2019-No fee payable for DIR-3 KYC filed till 14th Oct 2019
|
E-Form DIR – 3 KYC
|
6.
|
within 60 days from the
conclusion of each half year
|
Reconciliation of Share
Capital Audit Report (Half-yearly)Pursuant to sub-rule Rule 9A (8)
of Companies (Prospectus and Allotment of Securities) Rules, 2014Applicable
w.e.f. 30.09.2019
|
E-Form PAS – 6(E-Form, Not
yet deployed)
|
7.
|
With in 15 days from the date
of publication of these rulesOn or before 03.09.2019
|
IEPF Authority (Accounting,
Audit, Transfer and Refund) Second Amendment Rules, 2019Statement of
unclaimed or unpaid amounts and details of Nodal OfficerThe details of the
Nodal Officer and Deputy Nodal Officer duly indicating his or her
designation, postal address, telephone and mobile number and company
authorized e-mail ID shall be communicated to the Investor Education and
Protection Fund Authority in Form No. IEPF – 2 within fifteen days from the
date of publication of these rules and the company shall display the name of
Nodal Officer and his e-mail ID on its website:Provided that any change in
the Nodal Officer or his details shall be communicated to the Authority
through Form No. IEPF-2 within seven days of such change along with board
resolution thereof.”
|
E – Form IEPF-2
|
8.
|
On or before 30.11.2019
|
Annual Return To Be Filed By
Auditor With The National Financial Reporting Authority
|
NFRA-2
|
9.
|
On or before 31.10.2019
|
All companies, who get
supplies of goods or services from micro and small enterprises and whose
payments to micro and small enterprise suppliers exceed 45 days from the date
of acceptance or the date of deemed acceptance of the goods or services as
per the provisions of section 9 of the Micro, Small and Medium Enterprises
Development Act, 2006 (27 of 2006)
|
MSME-1
|
H. Due Dates of ROC filings:
Sr. No
|
Compliance Particulars
|
Due Dates
|
E- Forms
|
1
|
Appointment of Auditor
|
With in 15 days from the
conclusion of AGM
|
ADT-1
|
2
|
Filing of financial statement
and other documents with the ROC
|
With in 30 days from the
conclusion of the AGM, other than OPC(In case of OPC within 180 days from the
close of the financial year)
|
AOC-4
|
3
|
Filing of annual return by a
company.
|
With in 60 days from the
conclusion of AGM
|
MGT-7
|
4
|
Filing of Cost Audit Report
with the Central Government
|
With in 30 days from the
receipt of Cost Audit Report
|
CRA-4
|
5
|
Filing of Resolutions and
agreements to the Registrar
|
With in 30 days from the date
of Board Meeting.
|
MGT-14
|
No comments:
Post a Comment