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 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 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-4 for Composition Dealers under GST for the quarter July-September, 2017 is extended to 15th November 2017 vide Notification No. 41/2017 –dated October 13, 2017
  • 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 September.
  • 15-11-2017- ESIC Payment for September.

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 on 02.01.2018)

Author Bio

Qualification: CA in Practice
Company: MANTOSH KUMAR & ASSOCIATES - CHARTERED ACCOUNTANTS
Location: LUDHIANA, Punjab, IN
Member Since: 02 Oct 2017 | Total Posts: 4
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 (25870)
Type : Articles (15304)
Tags : Due Date (106) goods and services tax (4123) GST (3717)

18 responses to “Due date Compliance Calendar for January 2018”

  1. 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?

  2. 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!

  3. 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.

  4. Sumit says:

    Income tax audit ki date badhengi kya

  5. 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

  6. UJJWAL MATHUR says:

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

  7. UJJWAL MATHUR says:

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

  8. 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

  9. Balagopal says:

    Thank you Gupta ji. Very useful.

Leave a Reply

Your email address will not be published.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