Compliance Calendar for October 2018

A. Due dates for Compliances under GST for October 2018

  • 31-10-2018- Due date for filing GSTR-1 for m/o  Sep2018 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only
  • An Important Updation:-31-10-2018- Due date for filing GSTR-1 for months starting from July 2017 to Aug 2018, If not filed earlier now could be filed without any fine & Penalty. -> Applicable for taxpayers with Annual Aggregate turnover Above or upto below Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only.
  • 31-10-2018- Due date for filing GSTR-1 for the period of July – Sep 2018 -> Applicable for taxpayers with Annual Aggregate turnover is up to Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only
  • 20-10-2018- GSTR-3B for the m/o Aug. Pay due Tax till this date.
  • 18-10-2018 – Due date of GSTR-4 (filed by a Non-resident Taxable person) for the period of July to Sep 2018.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax for October 2018

  • 15-10-2018 – 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
    • non-corporate assessee (whose books of account are required to be audited) or
    • Working partner of a firm whose accounts are required to be audited).
    • (However the last date to deposit the self assessment tax is 30-09-2018 itself.
  • 15-10-2018 – Audit report under section 44ABf or 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 Oct 15, 2018).
  • 07-10-2018- Due date for deposit of tax deducted /collected at source for m/o Sep 2018
  • 15-10-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property) in m/o Aug 2018
  • 15-10-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Aug 2018
  • 30-10-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) in m/o Sep 18.
  • 30-10-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o Sep 18.
  • 15 October 2018 – Quarterly statement of TCS deposited for the quarter ending September 30, 2018
  • 31 October 2018 – Quarterly statement of TDS deposited for the quarter ending September 30, 2018
  • 30 October 2018 – Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018

C. Due dates for Compliances under ESI, PF Acts for October 2018

  • 15-10-2018- PF Payment for m/o Sep 2018.
  • 15-10-2018- ESIC Payment for m/o Sep 2018
  • 25-10-2018 – PF Return filling for Sep -2018 (including pension and Insurance scheme forms)

D. Due dates for Compliances under Companies Act for October 2018

  • 5-10-2018- Mandatory filing of DIR-3 KYC for all directors
  • MCA would be conducting KYC of all Directors of all companies annually through a new e-form viz. DIR-3 KYC.
  • Accordingly, every Director who has been allotted DIN on or before 31st March 2018. Also, whose DIN is in ‘Approved’ status. Would be mandatorily required to file form DIR-3 KYC on or before 31st August 2018.
  • While filing the form, the Unique Personal Mobile Number and Personal Email ID would have to be duly verified by One Time Password (OTP)

Compliance Calendar for September 2018

A. Due dates for Compliances under GST for September 2018

  • 11-09-2018- Due date for filing GSTR-1 for m/o Aug 2018 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50 Crore (Rs. One Crore Fifty Lacs) only.
  • 20-09-2018- GSTR-3B for the m/o Aug. Pay due Tax till this date. (Earlier it was filed first & now May onwards GSTR-1is to filed first so data needs to be finalized before 11th itself.
  • 20-09-2018 – Due date of GSTR-5 (filed by a Non-resident Taxable person) for the for the month of Aug 2018
  • 20-09-2018 – Due date of GSTR-5A (filed by a Non-resident Taxable person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient) for the for the month of Aug 2018
  • 30-09-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to June 2018
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax for September 2018

  • 30-09-2018 – Annual return of income for the financial year 2018-19 if the assessee:-
    • (not having any international or specified domestic transaction)
    • is (a) corporate-assessee or
    • non-corporate assessee (whose books of account are required to be audited) or
    • Working partner of a firm whose accounts are required to be audited).
  • 15-09-2018 – Second installment of advance tax for the assessment year 2019-20
  • 30-09-2018 Deposit of Income Tax – Self Assessment Tax
  • 30-09-2018 – Audit report under section 44ABfor 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).
  • 07-09-2018- Due date for deposit of tax deducted /collected at source for m/o Aug 2018
  • 07-09-2018- Submission of declaration for no TCS obtained from Manufacturer to the Commissioner of Income Tax.
  • 14-09-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property) in m/o July 2018
  • 14-09-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o July 2018
  • 30-09-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) in m/o Aug 18.
  • 30-09-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o Aug 18.

C. Due dates for Compliances under ESI, PF Acts for September 2018

  • 15-09-2018- PF Payment for m/o Aug 2018.
  • 15-09-2018- ESIC Payment for m/o Aug 2018
  • 25-09-2018 – PF Return filling for Aug -2018 (including pension and Insurance scheme forms)

D. Due dates for Compliances under Companies Act for September 2018

  • 15-09-2018- Mandatory filing of DIR-3 KYC for all directors
  • MCA would be conducting KYC of all Directors of all companies annually through a new e-form viz. DIR-3 KYC.
  • Accordingly, every Director who has been allotted DIN on or before 31st March 2018. Also, whose DIN is in ‘Approved’ status. Would be mandatorily required to file form DIR-3 KYC on or before 31st August 2018.
  • While filing the form, the Unique Personal Mobile Number and Personal Email ID would have to be duly verified by One Time Password (OTP)

Compliance Calendar for August 2018

A. Due dates for Compliances under GST for August 2018

> 10-08-2018- Due date for filing GSTR-1 for the Month of July 2018 Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore (Rs. One Crore Fifty Lacs) only.

> 20-08-2018- GSTR-3B for the m/o July. Pay due Tax till this date. (Earlier it was filed first & now May onwards GSTR-1is to filed first so data needs to be finalized before 10th itself

> 20-08-2018 – Due date of GSTR-5 (filed by a Non-resident Taxable person) for the for the month of July 2018

> 20-08-2018 – Due date of GSTR-5A (filed by a Non-resident Taxable person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient) for the for the month of July 2018

> RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

> 10-08-2018 – Invoices uploaded by the supplier by 10th of the next month shall be posted continuously in the viewing facility of the recipient and the taxes payable thereon which can be availed as input tax credit shall be posted in the relevant field of the input tax credit table of the return of the recipient by 11th of the next month

Due Date Compliance Calender

B. Due dates for Compliance under Income tax for August 2018

> 31-08-2018 – Annual return of income for the assessment year 2018-19 for all assessee other than:-

√ Corporate-assessee or

√ Non-corporate assessee (whose books of account are required to be audited) or

√ working partner of a firm whose accounts are required to be audited or

√ An assessee who is required to furnish a report under section 92E.

Penalty would be imposed as below in case of delay:-

√ Late Filing between 1st Sep & 31st December – Rs.5000

√ Late Filing After 31st December – Rs.10,000

√ Penalty if taxable income is less than Rs.5 Lakhs – Rs.1000

> 07-08-2018- Due date for deposit of tax deducted /collected at source for m/o July 2018

> 15-08-2018 – Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for June quarter

> 15-08-2018 – Due date for furnishing of Form 24G by an office of Government where TDS for m/o July 2018 has been paid without the production of a challan.

> 14-08-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o June 2018

> 14-08-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o June 2018

> 30-08-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable property) in m/o July 18.

> 30-08-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o July 18.

C. Due dates for Compliances under ESI, PF Acts for August 2018

> 15-08-2018- PF Payment for m/o July 2018.

> 15-08-2018- ESIC Payment for m/o July 2018

> 25-08-2018 – PF Return filling for July -2018 (including pension and Insurance scheme forms)

D. Due dates for Compliances under Companies Act for August 2018

> 31-08-2018- Mandatory filing of DIR-3 KYC for all directors on or before 31st August 2018

> MCA would be conducting KYC of all Directors of all companies annually through a new e-form viz. DIR-3 KYC.

> Accordingly, every Director who has been allotted DIN on or before 31st March 2018. Also, whose DIN is in ‘Approved’ status. Would be mandatorily required to file form DIR-3 KYC on or before 31st August 2018.

> While filing the form, the Unique Personal Mobile Number and Personal Email ID would have to be duly verified by One Time Password (OTP)

Compliance Calendar for July 2018

A. Due dates for Compliances under GST for July 2018

  • 10-07-2018- Due date for filing GSTR -1 for m/o June 2018 –  Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 20-07-2018- GSTR-3B for the m/o June. Pay due Tax till this date. (Earlier it was filed first & now May onwards GSTR-1is to filed first so data needs to be finalized before 10th itself.
  • 31-07-2018- Due date for filing GSTR -1 for June 2018 Quarter-Applicable for taxpayers with Annual Aggregate turnover LESS THAN 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 18-07-2018 Due date of – GSTR-4 Quarterly return for June 2018 Quarter applicable for Composition dealer
  • 31-07-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to June 2018
  • 20-07-2018 – Due date of GSTR-5 (filed by a Non-resident Taxable person) for the for the month of June 2018
  • 20-07-2018 – Due date of GSTR-5A (filed by a Non-resident Taxable person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient) for the for the month of June 2018
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 onwards 2018 will be subsequently notified.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax for July 2018

  • 31-07-2018 – Annual return of income for the assessment year 2018-19 for all assessee other than:-
  • Corporate-assessee or
  • Non-corporate assessee (whose books of account are required to be audited) or
  • working partner of a firm whose accounts are required to be audited or
  • An assessee who is required to furnish a report under section 92E.
  • 30-07-2018 – Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018
  • 15-07-2018 – Quarterly statement of TCS deposited for the quarter ending 30 June, 2018.
  • 07-07-2018- Due date for deposit of tax deducted /collected at source for m/o June 2018
  • 31-07-2018 – Quarterly statement of TDS deposited for the quarter ending June 30th 2018
  • 31-07-2018 – 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
  • 15-07-2018 – Due date for furnishing of Form 24G by an office of Government where TDS for m/o June 2018 has been paid without the production of a challan.
  • 15-07-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property) in m/o May 2018
  • 15-07-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o May 2018
  • 15-07-2018 – Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2018
  • 15-07-2018 – Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018.
  • 30-07-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) in m/o June 18.
  • 30-07-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o June 18.
  • 31-07-2018 – 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)
  • 31-07-2018 – 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 or before July 31, 2018)
  • 31-07-2018Statement 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 or before July 31, 2018)
  • 31-07-2018Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 & of foreign tax deducted or paid on such income in Form no. 67. (If assessee is required to submit return of income on or before July 31, 2018)

C. Due dates for Compliances under ESI, PF Acts for July 2018

  • 15-07-2018- PF Payment for m/o June 2018.
  • 15-07-2018- ESIC Payment for m/o June 2018
  • 25-07-2018 – PF Return filling for June -2018 (including pension and Insurance scheme forms)

D. Due dates for Compliances under FEMA For July 2018

  • 15-07-2018- Filing of (FLA Return) Annual statement of Assets and Liabilities for FY 2017-18 with RBI (applicable in case of company having foreign investment) Non Compliance would lead to FEMA violation.

Compliance Calendar for June 2018

A. Due dates for Compliances under GST for the Month of June 2018

  • 10-06-2018- Due date for filing GSTR -1 for the Month of  May 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 20-06-2018- GSTR-3B for the Month of  May 2018 Pay due Tax till this date. (Earlier it was filed required to be filed before GSTR-1  &but  now from May onwards GSTR-1 is to filed first so data needs to be finalized before 10th itself.
  • 30-06-2018 Due date of – Tran – 2. Registered persons under GST but unregistered under old regime. A dealer or trader who does not have documents of duty paid in previous regime. Last Chance to claim Input tax Credit on Stock of 30.06.2017.
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed
  • 01-06-2018- E Way Bill for Intra state Movement of Goods Mizoram, Odisha, Punjab, Chhattisgarh, Goa and Jammu & Kashmir. Besides, Tamil Nadu & West Bengal will roll out on June 2 & June 3 respectively.

B. Due dates for Compliance under Income tax for the Month of June 2018

  • 07-06-2018- Due date for deposit of tax deducted/collected at source for m/o May 2018
  • 15-06-2018 – Due date for furnishing of Form 24G by an office of Government where TDS for m/o May 2018 has been paid without the production of a challan.
  • 14-06-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property) in m/o April 2018
  • 14-06-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o April 2018
  • 15-06-2018 – Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for quarter ending March 31, 2018
  • 15-06-2018 – TDS certificates in respect of tax deducted for salary for financial year 2017-18.
  • 15-06-2018 – First installment of advance tax for the assessment year 2019-20 (Financial Year 2018-19)
  • 29-06-2018 – Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9Ain financial year 17-18.
  • 30-06-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) in m/o May 18.
  • 30-06-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o May 18.
  • 30-06-2018 – Return in respect of securities transaction tax for financial year 17-18
  • 30-06-2018 – Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of quarter ending March 31, 2018
  • 30 -06-2018 – Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during previous year 2017-18
  • 30 -06-2018 – Report by an approved institution/public sector company under Section 35AC(4)/(5) for year ending March 31, 2018
  • 30-06-2018 – Due date for furnishing of statement of income distributed by business trust to its unit holders during financial year 2017-18.

C. Due dates for Compliances under ESI, PF Acts for the Month of June 2018

  • 15-06-2018- PF Payment for m/o May 2018.
  • 15-06-2018- ESIC Payment for m/o May 2018
  • 25-06-2018 – PF Return filling for May -2018 (including pension and Insurance scheme forms)

D. Aadhaar Linking

30-06-2018 – CBDT extended deadline for the PAN-Aadhaar linking to June 30, 2018. 

Compliance Calendar for May 2018

A. Due dates for Compliances under GST

  • 10-05-2018- Due date for filing GSTR -1 for the month of March 2018. Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
  • 31-05-2018- Due date for filing GSTR -1 for the month of April 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
  • 20-05-2018- GSTR-3B for the m/o April. Also Pay due Tax till this date.
  • 31-05-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to April 2018
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 07-05-2018- Due date for deposit of tax deducted/collected at source for the month of April 2018
  • 15-05-2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan
  • 15-05-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March 2018
  • 15-05-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March 2018
  • 15-05-2018 – Quarterly statement of TCS deposited for the quarter ending March 31, 2018
  • 30-05-2018- Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2017-18
  • 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in m/o April 18.
  • 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IBin m/o April 18.
  • 31 -05-2018 – Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
  • 31-05-2018 – Quarterly statement of TDS deposited for the quarter ending March 31, 2018
  • 31-05-2018 – Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BAof the Act respect of a financial year 2017-18.
  • 31-05-2018 – Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA (1)(k)(in Form No. 61B) for calendar year 2017 by reporting financial institutions.

C. Due dates for Compliances under ESI, PF Acts

  • 15-05-2018- PF Payment for m/o April 2018.
  • 15-05-2018- ESIC Payment for m/o April 2018

D. Companies Act

E. RBI Act

30-05-2018 Non-deposit NBFC with specified asset size is required to submit the return on Financial indicators in NBS-8/NBS-9 respectively.

Compliance Calendar for April 2018

A. Due dates for Compliances under GST

  • 10-04-2018- Due date for filing GSTR -1 for the month of Feb 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 30-04-2018- Due date for filing GSTR -1 for March 2018 Quarter- Applicable for taxpayers with Annual Aggregate turnover Upto 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 20-04-2018- GSTR-3B for the m/o March. Also Pay due Tax till this date.
  • 18-04-2018 – Due date of GSTR-4 (for Composition Dealer) for the months of Jan to March 2018.
  • 01-04-2018 – E Way Bill –For Inter-State movement of goods
  • Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.

B. Due dates for Compliance under Income tax

  • 30-04-2018- Due date for deposit of tax deducted/collected at source for the month of March 2018
  • 7 April 2018 – Due date for deposit of Tax deducted by an office of the government for the month of March, 2018.
  • 30-04-2018 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of March, 2018 has been paid without the production of a challan
  • 14-04-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of Feb 2018
  • 14-04-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Feb 2018
  • 30-04-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in m/o March 18.
  • 30-04-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in m/o March 18.
  • 30 April 2018 – Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2017 to March 31, 2018.
  • 30 April 2018 – Due date for uploading declarations received from recipients in Form 15G/15H during quarter ending March 2018.

C. Due dates for Compliances under ESI, PF Acts

  • 15-04-2018- PF Payment for m/o March 2018.
  • 15-04-2018- ESIC Payment for m/o March 2018

D. Companies Act

Compliance Calendar for March 2018

A. Due dates for Compliances under GST

  • 10-03-2018- Due date for filing GSTR -1 for the month of January 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore (Rs. One Crore Fifty Lacs only)
  • 20-03-2018- GSTR-3B for the Month of February 2018.
  • 31-03-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to Feb 2018
  • 20-03-2018 – Due date of GSTR-5 (for Non-resident Taxable person) for the month of Feb 2018.
  • 20-03-2018 – Due date of GSTR-5A (Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient) for the month of Feb 2018.

B. Due dates for Compliance under Income tax

  • 07-03-2018- Due date for deposit of tax deducted/collected at source for the month of Feb 2018
  • 15-03-2018 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of Feb, 2017 has been paid without the production of a challan
  • 15-03-2018 – 4th & Final installment of advance tax for the assessment year 2018-19
  • 15-03-2018 – Due date for the whole amount of Advance Tax for FY 2017-18 for taxpayers covered under presumptive scheme of Section 44AD
  • 15-03-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of Jan 2018
  • 15-03-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Jan 2018
  • 02-03-2018 – Due date for furnishing of challan-cum statement in respect of tax deducted under Section 194-IAin m/o Jan 18.
  • 02-03-2018 –Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IBin m/o Jan 18.
  • 30-03-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IAin m/o Feb 18.
  • 30-03-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IBin m/o Feb 18.
  • 31-03-2018 – Due date for linking of Aadhaar number with PAN.
  • 31 March 2018 – Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2016-17
  • 31 March 2018 – Country-By-Country Report in Form No. 3CEAD by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2016-17.
  • 31 March 2018 – Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2016-17
  • 31-03-2018 – ITR Filling due date for Income Tax Returns (ITRs) for AY 2016-17 (FY 2015-16) and AY 2017-18 (FY 2016-17). This is the last chance as Law is changed now.

C. Due dates for Compliances under ESI, PF Acts

  • 15-03-2018- PF Payment for m/o Feb 2018.
  • 15-03-2018- ESIC Payment for m/o Feb 2018

D. Companies Act

E. Due dates for Aadhaar Liking

Ø 31-03-2018 – Due date for linking of Aadhaar number with (Final word on it after Supreme court Judgment)

a. Mobile,

b. Insurance policy,

c. Mutual funds,

d. D Mat Accounts for Shares etc,

e. Post office scheme

f. Bank Accounts

Compliance Calendar for February 2018

A. Due dates for Compliances under GST

  • 15-02-2018- Due date for filing GSTR -1 for the Quarter ending Dec 2017 i.e. from m/o Oct to Dec – Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore.
  • 10-02-2018- Due date for filing GSTR -1 from the month of Dec 2017 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore
  • 20-02-2018- GSTR-3B for the m/o Jan

B. Due dates for Compliance under Income tax

  • 07-02-2018- Due date for deposit of tax deducted /collected at source for the month of Jan 2018
  • 15-02-2018 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of Jan, 2017 has been paid without the production of a challan
  • 15-02-2018 – Quarterly TDS Certificates (other than Salary) for Dec 2017 Quarter
  • 14-02-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of Dec 2017
  • 14-02-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Dec 2017

C. Due dates for Compliances under ESI, PF Acts

  • 15-02-2018- PF Payment for m/o Jan 2018.
  • 15-02-2018- ESIC Payment for m/o Jan 2018

Compliance Calendar for January 2018

A. Due dates for Compliances under GST

> 10-01-2018- Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. from m/o July to Sep – Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore.

> 10-01-2018- Due date for filing GSTR -1 from the month of July to Nov 2017 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore

> 20-01-2018- GSTR-3B for the month of December 2017.

> 31-01-2018 – – ITC – 01– In respect of persons who are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act from the month of July to Nov 2017.

> 31-01-2018 – Due date of GSTR-5 for Non-resident Taxable person for the months of July, Aug, Sep, Oct, Nov & Dec 2017.

> 31-01-2018 – Due date of GSTR-5A for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep, Oct, Nov & Dec 2017

> 31-01-2018 – FORM GST CMP-03 (Intimation of details of stock on date of opting for composition levy)

B. Due dates for Compliance under Income tax

> 07-01-2018- Due date for deposit of tax deducted /collected at source for the month of Dec 2017

> 31-01-2018- TDS Return for the quarter ending Dec 31st 2017 in the prescribed format. (TDS – Salary in Form 24Q, TDS – Others in Form 26Q, TDS – Non-residential in Form 27Q)

> 15-01-2018 – File Quarterly Return of TCS (Quarterly Month – 1st October to 31st December)

> 31-01-2018- Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2017, in the prescribed format Form 26QAA under section 206A.

> 15-01-2018 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of Dec, 2017 has been paid without the production of a challan

> 15-01-2018 – Uploading of declarations received from recipient claiming income without deduction of tax at source in form 15G/15H during the quarter ending December 31, 2017

> 15-01-2018 – Uploading quarterly statement under Rule 37BB (7) by an authorized dealer in respect of foreign remittances made during the quarter ending December 31, 2017 in Form 15CC

> 14-01-2018 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of Nov, 2017

> 30-01-2018 -Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of Dec, 2017

> 30-01-2018 – Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2017

C. Due dates for Compliances under ESI, PF Acts

> 15-01-2018- PF Payment for m/o Dec.

> 15-01-2018- ESIC Payment for m/o Dec

Compliance Calendar for December 2017

A. Due dates for Compliances under GST

  • 31-12-2017- Due date for filing GSTR -1 for the Quarter ending Sep 2017 i.e. July to Sep —à Applicable for taxpayers with Annual Aggregate turnover up to 1.50/- Crore
  • 31-12-2017- Due date for filing GSTR -1 from the month of July to Oct 2017 —à Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore
  • 27-12-2017- Due date for submission of original GST TRAN-1 &
    • Revision of already submitted GST TRAN-1, both, is 27th Dec, 2017.
    • (Revision can be done only once)
  • 20-12-2017- GSTR-3B for the m/o November.
  • 24-12-2017 – Due date of GSTR-4 for Composition Dealers under GST for the quarter July-September, 2017 is extended to 24th Dec 2017
  • 31-12-2017 – Due date of GSTR-6 (filed by an input service distributor) for the month of July 2017 has been extended to 31st Dec 2017
  • 31-12-2017– ITC – 04 – In respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another for the period from the month of July to Sep 2017
  • 11-12-2017 – Due date of GSTR-5 for Non-resident Taxable person for the months of July, Aug, Sep & Oct 2017
  • 15-12-2017 – Due date of GSTR-5A for Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the months of July, Aug, Sep & Oct 2017

B. Due dates for Compliance under Income tax

  • 07-12-2017- Due date for deposit of tax deducted /collected for the month of November, 2017.
  • 15-12-2017 Due date for furnishing of Form 24G by an office of the Government where TDS for the month of November, 2017 has been paid without the production of a challan
  • 15-12-2017 Third instalment of advance tax for the assessment year 2018-19
  • 15-12-2017 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2017
  • 30-12-2017 -Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of November, 2017

C. Due dates for Compliances under ESI, PF Acts

  • 15-12-2017- PF Payment for m/o November.
  • 15-12-2017- ESIC Payment for m/o November

D. Overseas Direct Investment – Submission of Annual Performance Report

31-12-2017 An IP / RI, which has set up / acquired a JV / WOS overseas, shall submit, to the AD bank every year, an APR in Form ODI Part II in respect of each JV / WOS outside India and other reports or documents by 31st of December each year or as may be specified by the Reserve Bank from time to time. The APR, so required to be submitted, shall be based on the latest audited annual accounts of the JV / WOS unless specifically exempted by the Reserve Bank.

Compliance Calendar for November 2017

A. Due dates for Compliances under GST

  • 30-11-2017- Due date for filing GSTR -2 for the month of July’2017.
  • 30-11-2017- Due date for submission of original GST TRAN-1 &
    • Revision of already submitted GST TRAN-1, both, is 30th November, 2017.
    • (Revision can be done only once)
  • 20-11-2017- GSTR-3B for the m/o October.
  • 15-11-2017 – Due date of GSTR-6 (filed by an input service distributor) for the months of July, August and September, 2017 has been extended to 15.11.2017
  • 30-11-2017 – ITC -1 à To be filed by registered persons, who became eligible for ITC under CGST Section 18(1).
  • 30-11-2017- ITC -4 – In respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another
  • 30-11-2017 – CMP -03 – Details of stock & detail of Inward supply of goods received from unregistered persons held by him on the date proceeding the day of exercise of option.

B. Due dates for Compliance under Income tax

  • 07-11-2017- Due date for deposit of tax deducted/collected for the month of September, 2017.
  • 07-11-2017- Due date for filing the return of Income and
    • Tax audits prescribed under the Income tax act
    • Due Date for filling of which was earlier 31st Oct 2017.
  • 15-11-2017:- Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2017
  • 30-11-2017;- Annual return of income for the assessment year 2017-18 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
  • 30-11-2017:-Audit report under section 44AB for the assessment year 2017-18 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
  • 30-11-2017:- Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

C. Due dates for Compliances due under Companies Act

  • 28-11-2017 (Revised Due Date)- Annual filing of Accounts/ financial statements of the Company for financial year ended March 31, 2017.
    1. Form AOC-4 and
    2. Form AOC-4 CFS (in case of Consolidated financial statements)

D. Due dates for Compliances under ESI, PF Acts

  • 15-11-2017- PF Payment for October 2017.
  • 15-11-2017- ESIC Payment for October 2017.

Compliance Calendar for October 2017

> 03-10-2017- GSTR-1 for July for persons with turnover more than Rs. 100 Crores.

> 07-10-2017- Due date for deposit of tax deducted/ collected for the month of September, 2017.

> 10-10-2017- Due date for filing GSTR -1 for the month of July’ 2017.

> 15-10-2017- PF Payment for September.

> 15-10-2017- ESIC Payment for September.

> 20-10-2017- GSTR-3B for the m/o September.

> 29-10-2017- Annual filing of Accounts/ financial statements of the Company for financial year ended March 31, 2017.

> 31-10-2017- Due date for filing GSTR -2 for the month of July’ 2017.

> 31-10-2017- Due date for submission of original GST TRAN-1 and revision of already submitted GST TRAN-1, both, is 31st October, 2017. (Revision can be done only once)

> 31-10-2017- TDS Return for the quarter ending September 30’ 2017.

> 31-10-2017- Due date for filing the return of Income and audits prescribed under the Income tax act 31st Oct 17.

(Author can be reached at fcamkguptaldh@gmail.com)

(Republished with amendments)

Author Bio

Qualification: CA in Practice
Company: MANTOSH KUMAR & ASSOCIATES - CHARTERED ACCOUNTANTS
Location: LUDHIANA, Punjab, IN
Member Since: 02 Oct 2017 | Total Posts: 6
Our is a leading chartered accountancy firm rendering comprehensive professional services which include Taxation consultancy, GST consultancy, audit, management consultancy, accounting services, manpower management, Business Automations etc. For us success is not just defined in quantity but by View Full Profile

My Published Posts

More Under Income Tax

Posted Under

Category : Income Tax (28069)
Type : Articles (17832) Trending (629)
Tags : Due Date (142) goods and services tax (6122) GST (5723)

28 responses to “Due date Compliance Calendar for October 2018”

  1. SUJIT AGARWAL says:

    The due date for filing of Form 61/ Form 60 has not been included 🙂

    31 October 2018 – for HYE Sep 2018

  2. Rakesh Puri says:

    Under due date for compliance – Income tax. – Point no 1 –
    FY 2018-19 has been mentioned instead of AY 2018-19

  3. Vikas Mangal says:

    Dear sir, 20 Oct. The date of Gstr-3b m/o SEP.18. pls. Modified the information.

  4. CA. Monika N Rathi says:

    Hello Sir,
    in compliance calender for the month of october, you have written GSTR-4 for Non Resident taxable person but it for Composition Dealer.

  5. Yogita M. Sharma says:

    Due date of ITC-04 for Q2 is to be added.

  6. CA Sumit Jalan says:

    Hello sir,
    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  7. Aman Garg says:

    If F.y. of WOS outside india is Jan-Dec, we have to file Form ODI Part II along with Balance sheet ending 31st March or 31st December? And till when it is to be filed?

  8. S. P. Dobariya says:

    Correct the figure of Turnover upto 1.50 cr. not 50 cr. for GSTR 1 FOR FEB. 18 Calender

  9. Abhishek says:

    Dear Sir for job work related reporting Form ITC-04 is being used for which last date to file the same was December 31, 2017. ITC-01 is mentioned under your note by typical mistake please correct the same.

  10. SMARTASSOCIATES says:

    SIR, IF I am Filing gstr1 for August months( turnover below1.5 CR) WEBSITE IS NOT Accepting it and only taking return for the months JULY only., which is already filed by me. so what to do? now i have to file GSTR1 return for july, aug, sep, combine or i have to file that Individually?

  11. pandiyarajan says:

    Hi sir, im registred gst sep20
    and what is my due date gstr1 for sep/oct ?
    My time line dont’t show any due date!

  12. Anuradha says:

    This query is from the owner of a commercial property, who has given the property on monthly lease rent of Rs 3,60,000. After the introduction of GST, for the first time, Rent and GST are received on 9th October, 2017. Annual gross receipts of Lease rent are Rs 43,20,000 only.
    Pl advise on GST payment and return filing compliances;
    Query 1 : what is the due date for payment of GST, as per the latest timelines ?
    Query 2 : what are the returns to be filed by the owner of the property and the due dates for compliance as per the latest revised guidelines.

    • Ganeshan says:

      GSTR 3B to be filed by 20th of subsequent month. GSTR 1, 2, 3 to be filed on quarterly basis as the turnover in your case is 1.5 crores. The return GSTR 1 for quarter July to Sept 2017 is due on 31.12.2017.

    • Ganeshan says:

      * Please read turnover in your case is below 1.5 crore.

  13. Sumit says:

    Income tax audit ki date badhengi kya

  14. Banu says:

    For july

    Gstr 1 october 5th
    Gstr 2 october 10th

    For august will be notified subsequently

    See notification 30 of central tax dated 11.09.2017 for more details

    https://taxguru.in/goods-and-service-tax/notification-extending-time-limit-filing-gstr1-2-3.html/

    • Banu says:

      Same may be corrected as

      GSTR 1. TO> 100 CRORES. 3RD OCTOBER
      TO<= 100 CRORES. 10TH OCTOBER

      GSTR2. FOR ALL. 31ST OCTOBER

      GSTR3. FOR ALL. 10TH NOVEMBER

  15. UJJWAL MATHUR says:

    Sir,What is the Due date of GST Return for the Month of Aug & Sept 17?
    Please guide us.

  16. UJJWAL MATHUR says:

    What is the Due date of Aug and Sept 17 GSTR falling date?

  17. R V Manju says:

    We need to file Composition GST return also for the period from July to Sep-17.

    • FCA M K GUPTA says:

      Extension of time limit for filling of return in Form GSTR – 4 for the quarter ending September 2017 by a composition dealer upto November 15, 2017 vide Notification No. 41/2017 –dated October 13, 2017

  18. Balagopal says:

    Thank you Gupta ji. Very useful.

Leave a Reply

Your email address will not be published. Required fields are marked *

Featured Posts