Corporate Due Date Compliance Calendar November, 2018

Article compiles due dates for GSTR-1 Return, GSTR-3B , GSTR TRAN-02, TDS Payment, Issue of TDS Certificate for tax deducted U/s. 194-IA /194-IB , Furnishing of Form 24G by an office of the Government, Issue of Quarterly TDS Certificate, Advance Tax, Form 3CEK, Furnishing of challan-cum-statement in respect of tax deducted U/s. 194-IA and 194-IB, Return in respect of securities transaction tax, Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit, Form 64 C, Form No. 64B, Report by an approved institution/public sector company under Section 35AC(4)/(5) and Payment of ESI/PF/PT.

Statutory and Tax Compliance Calendar for November 2018

Contents

Statutory and Tax Compliance Calendar for November 2018
Statutory and Tax Compliance Calendar for September 2018
Statutory and Tax Compliance Calendar for August 2018
Corporate Due Date Calendar July, 2018
Corporate Due Date Calendar June, 2018

S. No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Return of outward supplies of taxable goods and/or services for the Month of October 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-11-2018
2.	Return for Input Service Distributor	GSTR – 6	13-11-2018
3.	Return of outward supplies of taxable goods and/or services from July to September 2018 (for Assesses having turnover less than 1.5 Cr.) only for flood-affected regions of Kerala, Mahe (Puducherry) and Kodagu (Karnataka).	GSTR -1	15-11-2018
4.	Simple GSTR return for the month of October 2018	GSTR 3B	20-11-2018
5.	Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR	GSTR-5 & GSTR-5A	20-11-2018
Compliances Calendar for ESI and PF & PT Payments
6.	PF Payment for October 2018	ECR	15-11-2018
7.	ESIC Payment for October 2018	ESI Challan	15-11-2018
8.	Professional Tax Payment for October 2018	PT	10-11-2018
Compliances Calendar for Income Tax Act
1.	Due date for deposit of tax deducted/collected for the month of October, 2018. (TDS & TCS)		07-11-2018
2.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2018. (TDS on Immovable property)		14-11-2018
3.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2018 (TDS on Certain Rent payment)		14-11-2018
4.	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2018		15-11-2018
5.	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of October, 2018 has been paid without the production of a challan.	Form 24G	15-11-2018
6.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2018 (TDS on Immovable property)		30-11-2018
7.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2018 (TDS on Certain Rent payment)		30-11-2018
8.	Annual return of income (ITR) for the assessment year 2018-19 in the case of an assessee if he/it is required to submit a report under section 92E (Transfer Pricing) pertaining to international or specified domestic transaction(s).		30-11-2018
9.	Audit report under section 44AB for the assessment year 2018-19 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E (Transfer Pricing).	–	30-11-2018
10.	Report to be furnished in respect of international transaction and specified domestic transaction.	Form No. 3CEB	30-11-2018
11.	Report by a constituent entity of an international group for the accounting year 2017-18.	Form No. 3CEAA	30-11-2018
12.	Country-By-Country Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2016-17.	Form No. 3CEAD	30-11-2018
13.	Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2017-18.		30-11-2018
14.	Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2017-18) to units holders.	Form No. 64D	30-11-2018
15.	Due date to exercise option of safe harbour rules for international transaction by furnishing Form.	Form 3CEFA	30-11-2018
16.	Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form.	Form 3CEFB	30-11-2018
17.	Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2017-18. This statement is required to be filed electronically to Principal CIT or CIT.	Form No. 64A	30-11-2018
18.	Due date for e-filing of report by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.	Form No. 3CEJ	30-11-2018
19.	Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2018).		30-11-2018
20.	Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2018).		30-11-2018
21	Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is November 30, 2018).		30-11-2018
Compliances Calendar for LODR/SEBI
1	Submission of quarterly and year-to-date standalone financial results to the stock exchange(s) other than last quarter) along with Limited Review Report or Audit Report as applicable.		15-11-2018 (Within 45 days from quarter end)
Compliance Calendar for Companies Act, 2013
1	Filing of Financial Statements with the Registrar of Companies for the FY ended on 31.03.2018.	Form AOC-4 /AOC 4 – XBRL/ Form AOC-4 (CFS)	31-12-2018
2	Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018.	Form MGT-7	31-12-2018
3	Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc as on the Annual General Meeting (AGM) date.	Form IEPF-2	Within 90 days from the date of AGM

Note:- As per General Circular No- F. No. 01/34/2013 CL-V MCA has given Relaxation of additional fees and extension of last date of in filing of e-form MGT-7 (Annual Return) and eforms AOC-4, AOC-4 (CFS), AOC-4 XBRL – (Financial Statement) under the Companies Act, 2013.

Statutory and Tax Compliance Calendar for September 2018

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1	Return of outward supplies of taxable goods and/or services for the Month of Aug 2018 (for Assessees having turnover exceeding 1.5 Cr.)	GSTR -1	11-09-2018
2	Return in GSTR-5 for the month of August- 2018 for Non Resident Taxable Person	GSTR-5(Aug)	20-09-2018
3	Return in GSTR-5A for the month of April -2018 by Non Resident Foreign	GSTR-5A (Aug 2018)	20-09-2018
4	Return in GSTR-6 for Input Service Distributor (July 17 to Aug 2018)	GSTR-6(Jul –Aug – 18)	30-09-2018
5	Simple GSTR return for the Month of August 2018.	GSTR-3B	20-09-2018
Compliances Calendar for ESI and PF Payments
6	PF Payment for August 2018	ECR	15-09-2018
7	ESIC Payment for August 2018	ESI Challan	15-09-2018
Compliances Calendar for Professional Tax Payment
8	Professional Tax Payment for August 2018		10-09-2018
Compliances Calendar for Income Tax Act
9	Deposit of tax deducted/collected at source for August 2018 (TDS & TCS)	Challan No.ITNS- 281, Form 26QB (Purchase of Property)	07-09-2018
10	Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property ) & under 194-IB (TDS on Certain Rent payment) in the month of July, 2018.	–	14-09-2018
11	Second instalment of advance tax for the assessment year 2019-2020	–	15-09-2018
12	Due date for furnishing of Form by an office of Government where TDS for August 2018 has been paid without the production of a challan.	Form 24G	15-09-2018
13	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) & under Section 194-IB (TDS on Certain Rent payment) in the Month of August, 18.	–	30-09-2018
14	Income Tax Return for the Assessment Year 2018-19 and FY 2017-18	ITR e-Filing	30-09-2018
	1. Audit report undersection 44AB for the assessment year 2018-19 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2018).
	2. Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is September 30, 2018)
	3. Annual return of income for the assessment year 2018-19 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).
	4. Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on September 30, 2018)
	5. Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21)or 11(2) (if the assessee is required to submit return of income on September 30, 2018)
	6. Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
	7. Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is September 30, 2018).
	8. Due date of intimation under section 286(1)by a resident constituent entity of an international group whose parent is non-resident.
Compliance Calendar for Companies Act, 2013
15	For existing companies the last date for conducting AGM		30-09-2018
16	Application for KYC of Directors for the year ending 31.03.2018	DIR 3 – KYC	15-09-2018

SPECIAL CAUTION:-

Income Tax Return Fy 2017-2018

“30^th September, 2018 Is The Last Date For Filling Income Tax Audit Report And Respective Income Tax Returns For The Concern Persons”

Annual General Meeting Compliance

Conducting the Annual General Meeting of A Company

Filing Of Financial Statements with the Registrar Of Companies Within 30 Days Of Annual General Meeting.

Filing of Annual Return With The Registrar Of Companies Within 60 Days Of Annual General Meeting.

Statutory and Tax Compliance Calendar for August 2018

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Return of outward supplies of taxable goods and/or services for the Month of July 2018 (for Assessees having turnover exceeding 1.5 Cr.)	GSTR -1	10-08-2018
2.	Return by Non-Resident Foreign Taxpayers for the month of July 2018.	GSTR 5	20-08-2018
3.	Simple GSTR return for the Month of July 2018.	GSTR-3B	20-08-2018
Compliances Calendar for ESI and PF Payments
4.	PF Payment for July 2018	ECR	15-08-2018
5.	ESIC Payment for July 2018	ESI Challan	15-08-2018
Compliances Calendar for Professional Tax Payment
1. Professional Tax Payment 10-08-2018
Compliances Calendar for Income Tax Act
6.	Deposit of tax deducted/collected at source for July 2018 (TDS & TCS)	Challan No.ITNS- 281, Form 26QB (Purchase of Property)	07-08-2018
7.	Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property ) & under 194-IB (TDS on Certain Rent payment) in the month of June, 2018.	–	14-08-2018
8.	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2018	–	15-08-2018
9.	Due date for furnishing of Form by an office of Government where TDS for July 2018 has been paid without the production of a challan.	Form 24G	15-08-2018
10.	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) & under Section 194-IB (TDS on Certain Rent payment) in the Month of July, 18.	–	30-08-2018
11.	Income Tax Return for the Assessment Year 2018-19 and FY 2017-18 (for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books are subject to audit) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee under section 92E)	ITR e-Filing	31-08-2018
Compliances Calendar for LODR/SEBI
12.	Financial Results along with Limited review report/Auditor’s report under Regulation 33(3)(a) for the Quarter ending June, 2018	–	14-08-2018
Compliance Calendar for Companies Act, 2013
13.	Application for KYC of Directors for the year ending 31.03.2018	DIR 3 – KYC	31-08-2018

Corporate Due Date Calendar July, 2018

S No.	Due Date	Name of the Statue	Forms	Obligation
1.	10-07-2018	GST (Goods and Services Tax)	GSTR-1 [for month of June 2018]	Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
2.	31-07-2018	GST (Goods and Services Tax)	GSTR-1 [for month of April to June 2018	Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores (Rs. One Crore Fifty Lacs only)
3.	20-07-2018	GST (Goods and Services Tax)	GSTR-3B [for month of June 2018]	Pay due tax till this date. Note:- after due date penalty will attract for NIL INR 20/- per day for normal return INR 50/- per day.
4.	20-07-2018	GST (Goods and Services Tax)	GSTR – 5	Return for Non-Resident foreign taxable person
5.	31-07-2018	GST (Goods and Services Tax)	GSTR-6	Return for Input Service Distributor
6.	18-07-2018	GST (Goods and Services Tax)	GSTR-4	Return for compounding taxable person
7.	20-07-2018	GST (Goods and Services Tax)	GSTR-5A	Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
8.	07-07-2018	Income Tax	TDS	Due date for deposit of Tax deducted/collected for the month of June, 2018.
9.	07-07-2018	Income Tax	TDS	Due date for deposit of TDS for the period April 2018 to June 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H
10.	15-07-2018	Income Tax	Form 24 G	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of June, 2018 has been paid without the production of a Challan
11.	15-07-2018	Income Tax	TDS Certificate	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2018
12.	15-07-2018	Income Tax	Form No. 15CC	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2018
13.	15-07-2018	Income Tax	Quarterly statement of TCS	Quarterly statement of TCS deposited for the quarter ending 30 June, 2018
14.	15-07-2018	Income Tax	Form No. 15G/15H	Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018.
15.	30-07-2018	Income Tax	Quarterly TCS certificate	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018
16.	30-07-2018	Income Tax	Challan -cum-statement	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2018. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2018
17.	31-07-2018	Income Tax	Quarterly statement of TDS	Quarterly statement of TDS deposited for the quarter ending June 30, 2018
18.	31-07-2018	Income Tax	Annual return of income for the assessment year 2018-19	Annual return of income for the assessment year 2018-19 for all assesse other than (a) corporate-assesse or (b) non-corporate assesse (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assesse who is required to furnish a report under section 92E. Note:- Non filing within due date will attract penalty from Rs INR 1,000/- to INR 10,000/-.
19.	31-07-2018	Income Tax	Quarterly return	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2018
20.	31-07-2018	Income Tax	Statement as required by rules 5D, 5E and 5F	Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2018)
21.	31-07-2018	Income Tax	Form 9A	Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assesse is required to submit return of income on or before July 31, 2018)
22.	31-07-2018	Income Tax	Form no. 10	Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assesse is required to submit return of income on or before July 31, 2018)
23.	31-07-2018	Income Tax	Form no. 67	Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (If the assesse is required to submit return of income on or before July 31, 2018.)
24.	15-07-2018	RBI (Reserve Bank of India)	Annual Return on Foreign Liabilities and Assets (FLA return)	FLA return is mandatory under FEMA 1999 and companies are required to submit the same based on audited/ unaudited account by July 15 every year.
25.	15-07-2018	ESI	ESI Challan	Payment of ESI for the month of June,2018
26.	15-07-2018	Provident fund	Electronic Challan cum Return(ECR)	EPF payment for the month of June,2018
27.	10-07-2018	Professional Tax	Form No V	PT Payment for the month of June,2018
*NOTE:- GST REVERSE CHARGE MECHANISM DEFERRED TILL 30^TH SEPTEMBER Listed Companies Compliances – Quarter ended – 30^th JUNE, 2018**
28.	21/07/2018	Submission to Stock Exchanges by Listed Entities	Regulation 13(3)-statement of investor complaints	Within Twenty one days from the end of each quarter
29.	15/07/2018	Submission to Stock Exchanges by Listed Entities	Regulation 27(2)- Corporate governance	Within 15 days from quarter end.
30.	21/07/2018	Submission to Stock Exchanges by Listed Entities	Regulation 31 – Shareholding Pattern.	Within 21 days from quarter end
31.	30/07/2018	Submission to Stock Exchanges by Listed Entities	Reconciliation of Share Capital Audit. (SEBI- DP Reg.55A)	Within 30 days from quarter end

Corporate Due Date Calendar June, 2018


S No.	Due Date	Name of the Statue	Forms	Obligation
1.	10-06-2018	GST	GSTR-1 [for month of May 2018]	Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
2.	20-06-2018	GST	GSTR-3B [for month of May 2018]	Pay due Tax till this date.
3.	30-06-2018	GST	GST TRAN-02	To be filed by a dealer/trader who has registered for GST, but was unregistered under the old regime. Such a dealer who does not have a VAT or excise invoice for stocks held by them on 30th June 2017, can use TRAN -2 to claim tax credit on the stock with them.
4.	07-06-2018	Income Tax	TDS	Income tax due date for deposit of tax deducted/collected at source for the month of May 2018.
5.	14-06-2018	Income Tax	TDS	Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of April, 2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2018
6.	15-06-2018	Income Tax	Form 24 G	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of May, 2018 has been paid without the production of a challan
7.	15-06-2018	Income Tax	Quarterly TDS Certificate	Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2018
8.	15-06-2018	Income Tax	Advance Tax – 1^st Instalment	First instalment of advance tax for the assessment year 2019-20
9.	15-06-2018	Income Tax	TDS Certificate	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2017-18
10.	29-06-2018	Income Tax	Form 3CEK	Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2017-18.
11.	30-06-2018	Income Tax	Challan – cum – statement	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of May, 2018 Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of May, 2018
12.	30-06-2018	Income Tax	Return	Return in respect of securities transaction tax for the financial year 2017-18
13.	30-06-2018	Income Tax	Quarterly Return	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2018
14.	30-06-2018	Income Tax	Form 64 C	Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2017-18
15.	30-06-2018	Income Tax	Report	Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2018
16.	30-06-2018	Income Tax	Form No. 64B	Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2017-18. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]
17.	15-06-2018	ESI	ESI Challan	Payment of ESI for the month of May,2018
18.	15-06-2018	Provident fund	Electronic Challan cum Return(ECR)	EPF payment for the month of May,2018
19.	10-06-2018	Professional Tax	Form No V	PT Payment for the month of May,2018

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