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


December 10, 2019


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


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


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


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


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

December 31, 2019


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

December 31, 2019


Financial Year 2017-18

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