Due date Compliance Calendar for December 2018

A. Due dates for Compliances under GST

> 31st Dec 2018 – GSTR-9 – The Most Comprehensive Annual Return / Statement for FY 2018-19 by ALL registered persons.

> 31st Dec 2018 – For Composition Tax Payer in Form GSTR-9A

> 31st Dec 2018 – GSTR-9C – The Most Comprehensive Annual Return for FY 2018-19 by registered person whose Annual Turnover for Financial Year 2018-19 is above Rs. 2 Cores ( Annual Return + Audited Annual Accounts + Reconciliation Statement in GSTR-9C)

> 11-12-2018- Due date for filing GSTR-1 for m/o Nov 2018 à Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

> 20-12-2018- GSTR-3B for the m/o Nov 2018. Pay due Tax till this date.

> 31st Dec 2018 – Due date of GST ITC-04 for the period of July 2017 to September 2018

> 31st Dec 2018 – Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 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

> 07-12-2018- Due date for deposit of tax deducted /collected at source for m/o Nov 2018

≥ 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Oct 2018

≥ 15-12-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Oct 2018

≥ 15 -12- 2018 – Deposit of IIIrd installment of Advance tax for FY 2018-19

≥ 15 -12- 2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of Nov, 2018 has been paid without the production of a challan

≥ 30-12-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) in m/o Nov 18.

≥ 30-12-2018 – 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 Nov 18.

C. Due dates for Compliances under ESI, PF Acts

≥ 15-12-2018- PF Payment for m/o Nov 2018.

≥ 15-12-2018- ESIC Payment for m/o Nov 2018

≥ 25-12-2018 – PF Return filling for Nov -2018 (including pension and Insurance scheme forms)

Due date Compliance Calendar for November 2018

A. Due dates for Compliances under GST

  • 11-11-2018- Due date for filing GSTR-1 for m/o Oct 2018 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50  Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax
  • 20-11-2018- GSTR-3B for the m/o Oct. Pay due Tax till this date.
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Due dates for Compliance under Income tax

  • 07-11-2018- Due date for deposit of tax deducted /collected at source for m/o Oct 2018
  • 14-11-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property) in m/o Sep 2018
  • 14-11-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Sep 2018
  • 15 -11- 2018 – Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2018
  • 15 -11- 2018 – 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
  • 30-11-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) in m/o Oct 18.
  • 30-11-2018 – 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 Oct 18.
  • 30-11-2018 – Annual return of income for the assessment year 2018-19 in the case of an assessee if he/it is required to submit a report under section 92Epertaining to international or specified domestic transaction(s)
  • 30-11-2018 – Audit report under section 44ABfor 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
  • 30-11-2018 – Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

C. Due dates for Compliances under ESI, PF Acts

  • 15-11-2018- PF Payment for m/o Oct 2018.
  • 15-11-2018- ESIC Payment for m/o Oct 2018
  • 25-11-2018 – PF Return filling for Oct -2018 (including pension and Insurance scheme forms)

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

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

(Republished with amendments)

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29 responses to “Due date Compliance Calendar for December 2018”

  1. AVINASH KUMAR says:

    Dear Sir,
    B. Due dates for Compliance under Income tax
    ≥ 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Nov 2018.

    here it should be Oct.2018 instead of Nov.2018.
    Pls. revert if I am incorrect.
    Thanks
    Avinash

  2. SUJIT AGARWAL says:

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

    31 October 2018 – for HYE Sep 2018

  3. Rakesh Puri says:

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

  4. Vikas Mangal says:

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

  5. 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.

  6. Yogita M. Sharma says:

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

  7. 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.

  8. 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?

  9. S. P. Dobariya says:

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

  10. 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.

  11. 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?

  12. 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!

  13. 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.

  14. Sumit says:

    Income tax audit ki date badhengi kya

  15. 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

  16. UJJWAL MATHUR says:

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

  17. UJJWAL MATHUR says:

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

  18. 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

  19. Balagopal says:

    Thank you Gupta ji. Very useful.

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