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Statutory and Tax Compliance Calendar for November 2018

Compliance Calendar For The Month of October, 2018 contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A) Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.) , EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same.

Please note List of Compliance may not be exhaustive list of Compliances.

Statutory and Tax Compliance Calendar for  November 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 Payments
6. PF Payment for October 2018 ECR 15-11-2018
7. ESIC Payment for October 2018 ESI Challan 15-11-2018
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. 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 has any international/specified domestic transaction]. 30-11-2018
22. 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 November 30, 2018). 30-11-2018
23. 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
24.    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
25. 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
26.    Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018. Form MGT-7 31-12-2018
27.    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

Statutory and Tax Compliance Calendar for October 2018

S.No Particulars of Compliance Forms/returns Due Date
Compliances Calendar for GST
1. Claim ITC by certain taxpayers who opted out of composition scheme (who filed GST CMP – 04 between 2nd March, 2018 & 31st March, 2018) GS – ITC 01 03-10-2018
2. Return for Input Service Distributor GSTR – 6 13-10-2018
3. Quarterly return for taxpayers opting for Composition Scheme. GSTR-4 18-10-2018
4. Simple GSTR return for the month of September 2018 GSTR 3B 20-10-2018
5. Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR GSTR-5 &GSTR – 5A 20-10-2018
6. Return of outward supplies of taxable goods and/or services from July to September 2018 (for Assesses having turnover less than 1.5 Cr.). Quarterly Return. GSTR -1 31-10-2018
7. Return of outward supplies of taxable goods and/or services for the Month of September 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return. GSTR -1 31-10-2018
Compliances Calendar for ESI and PF Payments
8. PF Payment for September 2018 ECR 15-10-2018
9. ESIC Payment for September 2018 ESI Challan 15-10-2018
Compliances Calendar for Income Tax Act
10. Due date for deposit of tax deducted/collected for the month of September, 2018. (TDS & TSC) 07-10-2018
11. Due date for deposit of TDS for the period July 2018 to September 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192,194A, 194D or 194H 07-10-2018
12. Annual return of income for the assessment year 2018-19 if the assesses (not having any international or specified domestic transaction) is (a) corporate-assesses or (b) non-corporate assesses (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).  CBDT extended the ‘due date’ for filing of ITRs as well as reports of Audit from September 30, 2018 to October 15, 2018 in respect of the said categories of taxpayers. 15-10-2018
13. Due date for furnishing of Form 24G by an office of the Government where TDS for the month of September, 2018 has been paid without the production of a challan Form 24G 15-10-2018
14. Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2018. (TDS on Immovable   property) 15-10-2018
15. Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2018 (TDS on Certain Rent payment) 15-10-2018
16. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending September, 2018 Form No. 15CC 15-10-2018
17. Quarterly statement of TCS deposited for the quarter ending September 30, 2018 15-10-2018
18. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2018 15-10-2018
19. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2018 (TDS on Immovable   property) 15-10-2018
20. Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2018 (TDS on Certain Rent payment) 30-10-2018
21. Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018 30-10-2018
22. Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2017-18. Form No. 3CEAB 31-10-2018
23. 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 2017-18. Form No. 3CEAD 31-10-2018
24. Quarterly statement of TDS deposited for the quarter ending September 30, 2018 31-10-2018
25. Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) 31-10-2018
26. Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2018 31-10-2018
27. Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director 31-10-2018
Compliances Calendar for LODR/SEBI
28.    Corporate Governance Report under Regulation 27(2) 15-10-2018
29.    Shareholding Pattern under Regulation 31 21-10-2018
30.    Statement of Investor Complaints under Regulation 13(3) 21-10-2018
31.    Reconciliation of share capital audit Report (SEBI- DP Reg.55A) 30-10-2018
32.    Certificate from Practicing Company Secretary under regulation Regulation 40 (9) 30-10-2018
33.    Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3) 30-10-2018
34.    SEBI (LODR) Amendment Regulations, 2018
35.    An alternate director cannot be appointed for an independent director w.e.f. October 1, 2018. If any alternate director already appointed, he shall not continue with such appointment. 01-10-2018
36.    Top 500 listed entities based on market capitalization as on March 31, 2018 shall ensure obtaining D and O insurance before October 1, 2018. 01-10-2018
37.    Listed entities to evaluate if any of the existing Independent Directors (IDs) are ineligible to continue as IDs w.e.f. October 1, 2018 pursuant to Amendment made to definition of independent directors under the LODR. 01-10-2018
38.    Publish credit ratings for all its instruments on website and immediately update any revision in such credit ratings 01-10-2018
Compliance Calendar for Companies Act, 2013
31 Application for KYC of Directors for the year ending 31.03.2018 with fee of Rs. 500/- thereafter additional fee of Rs. 5,000/- will be applicable. DIR 3 – KYC 05-10-2018
32 Filing of Form ADT-1 for appointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of Annual General Meeting. Form ADT-1 15-10-2018
33 Filing of Financial Statements with the Registrar of Companies within 30 days of Annual General Meeting. Form AOC-4 /AOC 4 – XBRL 30-10-2018
34 Filing of Annual Return with the Registrar of Companies within 60 days of Annual General Meeting. Form MGT-7 within 60 days of AGM
35 Filing Report on Annual General Meeting (Only listed Public Company) Form MGT-15 within 30 days of AGM

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 August 2018 (for Assessees having turnover exceeding 1.5 Cr.) GSTR – 1 11-09-2018
2. Simple GSTR return for the month of August 2018 GSTR 3B 20-09-2018
3. ISD Return for July 2017 to August 2018 (extended to 30th Sept 2018) GSTR-6 30-09-2018
4. RCM to be deferred till 30th Sept 2018 30-09-2018
Compliances Calendar for ESI and PF Payments
5. PF Payment for August 2018 ECR 15-09-2018
6. ESIC Payment for August 2018 ESI Challan 15-09-2018
Compliances Calendar for Income Tax Act
7. Due date for deposit of Tax deducted/collected for the month of August, 2018. (TDS & TCS) Challan No.ITNS- 281, Form 26QB 07-09-2018
8. 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
9. 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
10. Second instalment of advance tax for the assessment year 2019-20 15-09-2018
11. 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, 2018. 30-09-2018
12. Due date of intimation under section 286(1)by a resident constituent entity of an international group whose parent is non-resident. 30-09-2018
13. Audit report under section 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). 30-09-2018
14. 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) 30-09-2018
15. 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). 30-09-2018
16. 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) 30-09-2018
17. 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) 30-09-2018
18. 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] 30-09-2018
19. 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). 30-09-2018
Compliances Calendar for LODR/SEBI
20.     Timeline for sending the initial letter to seek PAN as well bank details of shareholders holding securities in physical form. (Timeline extended to enable companies to send the initial letter along with annual reports or notice of AGM) by registered or speed post 30-09-2018
21.     SEBI (LODR) Amendment Regulations, 2018
  An alternate director cannot be appointed for an independent director w.e.f. October 1, 2018. If any alternate director already appointed, he shall not continue with such appointment. 01-10-2018
  Top 500 listed entities based on market capitalization as on March 31, 2018 shall ensure obtaining D and O insurance before October 1, 2018. 01-10-2018
  Listed entities to evaluate if any of the existing Independent Directors (IDs) are ineligible to continue as IDs w.e.f. October 1, 2018 pursuant to Amendment made to definition of independent directors under the LODR. 01-10-2018
   Annual report to be submitted to stock exchange and published on website before dispatching annual report to shareholders along AGM notice. 01-10-2018
  Publish credit ratings for all its instruments on website and immediately update any revision in such credit ratings 01-10-2018
Compliance Calendar for Companies Act, 2013
22.     Application for KYC of Directors for the year ending 31.03.2018 DR 3 – KYC 15-09-2018
23.      Annual General Meeting compliances
  Conducting the Annual General Meeting of a Company 30-09-2018
  Filing of Form ADT-1 for appointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of Annual General Meeting. Form ADT-1
  Filing of Financial Statements with the Registrar of Companies within 30 days of Annual General Meeting. Form AOC-4 /AOC 4 – XBRL
  Filing of Annual Return with the Registrar of Companies within 60 days of Annual General Meeting. Form MGT-7

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 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 (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 DR 3 – KYC 31-08-2018

Statutory and Tax Compliance Calendar for July 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  June 2018 (for Assessees having turnover exceeding 1.5 Cr.) GSTR -1 10-07-2018
2. Quarterly Return for Composition Scheme Dealer GSTR 4 18-07-2018
3. Simple GSTR return for the Month of  June 2018. GSTR-3B 20-07-2018
4. Filing of Quarterly GSTR-1 for April 2018 to June 2018. Quarterly GSTR-1 31-07-2018
5. Filing of GSTR-6 for the months from July 2017 to June 2018. GSTR 6 31-07-2018
Compliances Calendar for ESI and PF Payments
6. PF Payment for June 2018. ECR 15-07-2018
7. ESIC Payment for June 2018 ESI Challan 15-07-2018
Compliances Calendar for Income Tax Act
8. Deposit of tax deducted/collected at source for June 2018 (TDS & TCS) Challan No.ITNS- 281, Form 26QB (Purchase of Property) 07-07-2018
9. 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. 07-07-2018
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 May, 2018. 15-07-2018
11. Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June, 2018 Form No. 15CC 15-07-2018
12. Quarterly statement of TCS deposited for the quarter ending 30 June, 2018 15-07-2018
13. Due date for furnishing of Form by an office of Government where TDS for June 2018 has been paid without the production of a challan. Form 24G 15-07-2018
14. Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018. 15-07-2018
15. Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018 30-07-2018
16. 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  June, 18. 30-07-2018
17. Filing of Quarterly Income Tax Return for 1st Quarter eTDS Return. Form No 24Q and Form No. 27A 31-07-2018
18. Income Tax Return for the Assessment Year 2018-19 (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 31-07-2018
19. 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 31-07-2018
20. 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
21. 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). 31-07-2018
22. Statement 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) Form No. 10 31-07-2018
23. 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. (If the assessee is required to submit return of income on or before July 31, 2018.) Form No. 67 31-07-2018
Compliances Calendar for FEMA
24. Filing of Annual statement of Assets and Liabilities for fy 2017-18 with RBI (applicable in case of company having foreign investment) FLA Return 15-07-2018
Compliances Calendar for LODR/SEBI
25.    Corporate Governance under Regulation 27(2) 15-07-2018
26.    Shareholding Pattern under Regulation 31 21-07-2018
27.    Statement of deviation or variation under Regulation 32(1) 21-07-2018
28.    Statement of Investor Complaints under Regulation 13(3) 21-07-2018
29.    Reconciliation of share capital audit report 30-07-2018
Categories: Income Tax

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