Compliance Calendar for the month of December 2019

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Important dates in December 2019 for compliance under GST are as follows: –

Due date

Forms Period

Description

December 10, 2019

GSTR-7

November 2019 Return for Tax Deducted at source to be filed by Tax Deductor
December 10, 2019

GSTR-8

November 2019 E-Commerce Operator registered under GST liable to TCS
December 11, 2019

GSTR-1

November 2019 Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores or opted to file Monthly Return
December 13, 2019

GSTR-6

November 2019 Every Input Service Distributor (ISD)
December 20, 2019

GSTR-5 & 5A

November 2019 Non-resident ODIAR services provider file Monthly GST Return
December 20, 2019

GSTR-3B

November 2019 All registered persons to pay GST and file Monthly Summary GST Return

December 31, 2019

GSTR-9

Financial Year 2017-18 Taxpayers having an aggregate Turnover of more than Rs. 2 Crores or opted to file Annual Return

December 31, 2019

GSTR-9C

Financial Year 2017-18

Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 2 crores