Compliance Calendar for the month of December 2019

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