TDS/TCS Return Due Date AY 2019-20 (FY 2018-19)

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April 5, 2019

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Each e-commerce business or company that is involved in TDS/TCS deduction must file quarterly TDS/TCS returns on the official tax portal of India.

Tax Deducted at Source (TDS) is a tax that is deducted directly from the income. It is usually deducted by the employer from the salaries of their employees and then paid to the government. The TCS return filing is done by the source company.

Tax Collected at Source (TCS) is the tax collected by e-commerce companies from the suppliers or dealers who sell goods/services through the portal. It is collected from the earnings of the suppliers and paid to the government. The TCS return is to be filed by the e-commerce company.

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Here, you can find more information about TCS and TDS returns as well as the information about TDS return due date and TCS return filing due dates for the 2018-19 Financial Year.

TDS Return Filing Due Dates for FY 2018-19

Quarter Period Last Date of Filing
1st Quarter 1st April to 30th June 31st July 2018
2nd Quarter 1st July to 30th September 31st Oct 2018
3rd Quarter 1st October to 31st December 31st Jan 2019
4th Quarter 1st January to 31st March 31st May 2019

TCS Return Filing Due Dates for FY 2018-19

Quarter Period Last Date of Filing
1st Quarter 1st April to 30th June 15st July 2018
2nd Quarter 1st July to 30th September 15st Oct 2018
3rd Quarter 1st October to 31st December 15st Jan 2019
4th Quarter 1st January to 31st March 15st May 2019

Note: The TDS/TCS certificate can be generated within 15 days of uploading the quarterly return.

TDS & TCS Due Dates for Payment Deposit

  • The due date for TCS deposit – 7th of the next month
  • The due date for TDS deposit is as follows:
    • For Government organisations deducting TDS – 7th of next month if paid through challan, or same day (on which TDS is deducted) if paid through book entry.
    • For non-government organisations deducting TDS – 7th of next month

Due Date of 15G/15H Form

The 15G and 15H are special forms that can be filed quarterly by persons who want to limit the amount of TDS deduction from their incomes based on certain conditions. The due dates for the filing of these forms have been specified below.

S.No. Scenarios Orignal Due Date Extended Due Date
1 For 15G/H Received from 1/04/2017 to 30/06/2017 15st July 2018
2 For 15G/H Received from 01/07/2017 to 30/09/2017 15st Oct 2018
3 For 15G/H Received from 01/10/2017 to 30/12/2017 15st Jan 2019
4 For 15G/H Received from 01/01/2018 to 31/03/2018 15st May 2019

Due date for TDS deposit on Purchase of Property

If you are purchasing an immovable properly and deducting tax (TDS) during the transaction, the last date for depositing that TDS to the government is the 30th of the next month. For example, if you purchased the property in the month of August, you need to deposit the TDS by 30th of September.

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