Reminder Chart for Statutory Due Dates

Reminder Chart Statutory Due Dates

Statutory Due Date for the month of May 2019

 

May 2019
7th May Due date for payment of Tax Deducted / Collected for the month of April 2019.
10th May Filing of GSTR – 7 for the month April 19 for taxpayers who is required to deduct TDS under GST.
10th May Filing of GSTR – 8 for the month April 19 for e-commerce operators who is require to deduct TCS under GST.
11th May Filing of GSTR – 1 for the month April 19 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
15th May Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of April 2019 has paid without challan production)
15th May EPF and ESI payment for the month of April 2019
15th May TCS Return for quarter ending on 31st March 2019
15th May Filing of Form 3BB by stock exchange in respect of transaction in which clients codes been modified after registering in the system for the month of April 2019.
15th May Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March 2019 (TDS on Immovable Property).
15th May Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March 2019(TDS on Certain Rent Payment).
20th May GSTR 3B For the Month of April 2019
20th May Filling of GSTR – 5 for the month of April 2019 in case of non-resident taxable person.
20th May Filling of GSTR – 5A for the month of April 2019 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th May Due date for filing Provident fund monthly Return.
30th May Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April 2019. (TDS on Certain Rent Payment)
30th May Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April 2019. (TDS on Certain Rent Payment)
30th May Statement in Form 49 C by non-resident having a liaison office in India for F.Y. 2018-19.
31st May TDS Return for quarter ending on 31st March 2019.
31st May Return of tax deduction from contributions paid by the trustees of an approved superannuation fund.
31st May Due date for furnishing of statement of financial transaction in Form No. 61A for F.Y. 2018-19. (Section 285BA of Income tax act)
31st May Due date for e-filing of annual statement of reportable accounts by reporting financial institutions in Form No 61B. (Section 285BA(1)(k) of Income tax act)
31st May Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2018-19 and hasn’t been allotted any PAN.​
31st May Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, ​principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN.​

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Statutory Due Date for the month of March 2019

 

March 2019
2nd March Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of January 2019. (TDS on Immovable Property)
2nd March Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of January 2019. (TDS on Certain Rent Payment)
7th March Due date for payment of Tax Deducted / Collected for the month of February 2019.
10th March Filing of GSTR – 7 for the month February 19 for taxpayers who is required to deduct TDS under GST.
10th March Filing of GSTR – 8 for the month February 19 for e-commerce operators who is require to deduct TDS under GST.
11th March Filing of GSTR – 1 for the month February 19 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
13th March Filing of GSTR – 6 for the month February 19 for Input Service Distributor.
15th March Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of February 2019 has paid without challan production)
15th March EPF and ESI payment for the month of February 2019
15th March Advance Tax Fourth Installment for A.Y. 2019-20
15th March Due Date for payment of whole advance for A.Y. 2019-20 for assessee covered under presumptive scheme of Section 44AD/44ADA
17th March Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January 2018 (TDS on Immovable Property).
17th March Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January 2018 (TDS on Certain Rent Payment).
20th March GSTR 3B For the Month of February 2019
20th March Filling of GSTR – 5 for the month of February 2019 in case of non-resident taxable person.
20th March Filling of GSTR – 5A for the month of February 2019 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th March Due date for filing Provident fund monthly Return.
30th March Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of February2019. (TDS on Certain Rent Payment)
30th March Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of February 2019. (TDS on Certain Rent Payment)
31st March Due Date for linking of Aadhaar Number with PAN
31st March Filing of ITC-04 for the period July 17 to Dec 18 extended till 31st March 2019.
31st March Filing of GSTR-1, 3B or 4 for the period of July 17 to March 18 without late fees.
31st March Tran–1 extended for those who does not submit GST TRAN-1 due to technical issues at GST Portal.
31st March Country-By-Country Report in Form No. 3CEAD for the previous year 2017-18 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group
31st March Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2017 to March 31, 2018) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

 

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Statutory Due Date for the month of February 2019

February 2019
7th February Due date for payment of Tax Deducted / Collected for the month of January 2019.
10th February Filing of GSTR – 7 for the month January 19 for taxpayers who is required to deduct TDS under GST.
10th February Filing of GSTR – 8 for the month January 19 for e-commerce operators who is require to deduct TDS under GST.
11th February Filing of GSTR – 1 for the month January 19 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
13th February Filing of GSTR – 6 for the month January 19 for Input Service Distributor.
14th February Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December 2018 (TDS on Immovable Property).
14th February Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December 2018 (TDS on Certain Rent Payment).
15th February Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of January 2019 has paid without challan production)
15TH February EPF and ESI payment for the month of January 2019
15th February TDS Certificate for the quarter ending on December 2018. (TDS other than Salary)
20th February GSTR 3B For the Month of January 2019
20th February Filling of GSTR – 5 for the month of January 2019 in case of non-resident taxable person.
20th February Filling of GSTR – 5A for the month of January 2019 in case of non-resident taxable person to supplying online information and database access or retrieval services.
21st February Due Date under MSME Act – MCA vide Notification on 22nd January 2019 has instructed Specified Companies to file half yearly return to the MCA in Form MSME I (Form). The initial reporting of all outstanding dues is to be done within 30 days from the date of publication of this notification i.e., by 21st February, 2019.
25th February Due date for filing Provident fund monthly Return.
28th February Filing of GSTR – 11 for the month of January 2019 by a person having UIN and claiming refund. (Details of Inward Supplies)

 

Statutory Due Date for the month of January 2019

January 2019
7th January Due date for payment of Tax Deducted / Collected for the month of December 2018.
11th January Filing of GSTR – 1 for the month December 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th January Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November 2018 (TDS on Immovable Property).
14th January Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November 2018 (TDS on Certain Rent Payment).
15th January Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of December 2018 has paid without challan production)
15TH January EPF and ESI payment for the month of December 2018
15th January Due Date for TCS return (Form 27EQ) in respect of TCS deposited for the quarter ending on December 2018.
15th January Upload declaration received from recipients in Form 15G/15H during the quarter ending on December 2018.
18th January Due Date for GSTR 4 for the period of October to December 2018. (Composition Dealer Return)
20th January GSTR 3B For the Month of December 2018
20th January Filling of GSTR – 5 for the month of December 2018 in case of non-resident taxable person.
20th January Filling of GSTR – 5A for the month of December 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th January Due date for filing Provident fund monthly Return.
30th January Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of December 2018. (TDS on Immovable Property)
30th January Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of December 2018. (TDS on Certain Rent Payment)
30st January Due date for Quarterly TCS Certificate for the quarter ending on December 2018.
31st January Due Date for TDS return in respect of TDS deposited for the quarter ending on December 2018.
31st January GSTR 7 – GST TDS Return for the period of Oct 2018 to Dec 2018 (Date Extended by CBIC).
31st January Filing of GSTR – 1 for the period October 2018 to December 2018 for taxpayers with Annual Aggregate turnover Less than 1.50 Cr.

 

Statutory Due Date for the month of December 2018

 

December 2018
7TH December Due date for payment of Tax Deducted / Collected for the month of November 2018.
11h December Filing of GSTR – 1 for the month November18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
15th December Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October 2018 (TDS on Immovable Property).
15th December Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October 2018 (TDS on Certain Rent Payment).
15th December Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of November 2018 has paid without challan production)
15th December Advance tax third installment for the A.Y. 2019-20
15TH December EPF and ESI payment for the month of November 2018
20th December GSTR 3B For the Month of November 2018
20th December Filling of GSTR – 5 for the month of November 2018 in case of non-resident taxable person.
20th December Filling of GSTR – 5A for the month of November 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th December Due date for filing Provident fund monthly Return.
30th December Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of November 2018. (TDS on Immovable Property)
30th December Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of November 2018. (TDS on Certain Rent Payment)
31st December Due date of ITC 04 for the period of July 17 to September 2018
31st December GST Registration which is cancelled by officer on or before 30th September 2018, shall require to fill final return in Form GSTR -10.

Statutory Due Date for the month of November 2018

November 2018
7TH November Due date for payment of Tax Deducted / Collected for the month of October 2018.
11h November Filing of GSTR – 1 for the month October18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th November Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September 2018 (TDS on Immovable Property).
14th November 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).
15th November Due date for TDS Certificate (Other than Salary) for the quarter ended September 2018.
15th November Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of October 2018 has paid without challan production)
15TH November EPF and ESI payment for the month of September 2018
20th November GSTR 3B For the Month of October 2018
20th November Filling of GSTR – 5 for the month of October 2018 in case of non-resident taxable person.
20th November Filling of GSTR – 5A for the month of October 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th November Due date for filing Provident fund monthly Return.
30th November 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)
30th November 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)
30th November Due date for Income tax return for an assesse who is require to submit report under section 92E.
30th November Due Date for furnishing Tax Audit Report under section 44AB for A.Y. 2018-19 in respect of an assesse who is require to submit report under section 92E./
30th November Due date for Intimation in Form 3CEB in respect of international transaction and specified domestic transaction.
30th November Report in Form No 3CEAA by a constituent entity of an international group for accounting year 2017-18.
30th November Report in Form no 3CEAD (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.
30th November Income distribution statement by venture capital company or venture capital fund in respect of income distributed during 2017-18.
30th November Form No 64D by Alternative Investment Fund (AIF) to CIT or CIT in respect of Income distributed to units holders during the FY 2017-18.
30th November Due date to exercise option of safe harbour rules for international or Specified domestic transaction by furnishing Form 3CEFA or Form No 3CEFB.
30th November Form No 64A by business trust to Unit holders in respect of Income distributed to units holders during the FY 2017-18.
30th November Form No 3CEJ by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.
30th November 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)
30th November 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)
30th November 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]
30th November 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)
30th November 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).

 

Statutory Due Date for the month of October 2018

 

October 2018
5th October Due Date for Filing of DIR -3 KYC form of all directors. (Extended Date)
7TH October Due date for payment of Tax Deducted / Collected for the month of September 2018.
7th October Due date for deposit of TDS for the period July 2018 to September 2018 if assessing officer has permitted quarterly deposit of TDS  under section 192, 194A, 194D or 194H.
11th October Filing of GSTR – 1 for the month September18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr. (Extended to 31st October 2018)
15th October Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August 2018 (TDS on Immovable Property).
15th October 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).
15th October Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of September 2018 has paid without challan production)
15TH October EPF and ESI payment for the month of September 2018
31st October Due Date for furnishing Tax Audit Report under section 44AB for A.Y. 2018-19 in respect of corporate or non- corporate assessee who is require furnishing return of income on 30th September 2018. (Date Extended from 30th September 2018 to 15th October 2018)
31st October Due date for Income tax return for working partner of a firm whose accounts are required to be audited (extended)
31st October Due date for Income tax return for assesse (corporate or non-corporate) who books of account is required to be audited. (Not having any international or specified domestic transaction).
15th October Due date for quarterly statement in respect of foreign remittances in Form no 15CC for quarter ending on September 2018.
15th October Due Date for TCS return in respect of TCS deposited for the quarter ending on September 2018.
15th October Upload declaration received from recipients in Form 15G/15H during the quarter ending on September 2018.
18th October Due Date for GSTR 4 for the period of July to September 2018. (Composition Dealer Return)
20th October GSTR 3B For the Month of September 2018
20th October Filling of GSTR – 5 for the month of September 2018 in case of non-resident taxable person.
20th October Filling of GSTR – 5A for the month of September 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th October Due date for filing Provident fund monthly Return.
30th October 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)
30th October 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)
30th October Due date for Quarterly TCS Certificate for the quarter ending on September 2018.
31st October Due date for Intimation in Form 3CEAB for the accounting year 2017-18 by a designated constituent entity, resident in India of an International Group.
31st October Due date in respect of 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 2017-18.
31st October Due Date for TDS return in respect of TDS deposited for the quarter ending on September 2018.
31st October Due date for furnishing of annual audited accounts for each approved programmers under section 35(2AA).
31st October Due date for non-deduction of TDS from interest on term deposit by a banking company for the quarter ending on September 2018.
31st October Due date for submission of declaration received in Form No 60 from 1st April 2018 to September 2018 to the concerned Director / Joint Director.
31st October Filing of GSTR – 1 for the period July 2017 to September 2018. (If not filed earlier now could be fined without any fine and penalty)

 

Statutory Due Date for the month of September 2018

 

SEPTEMBER 2018
7TH September Due date for payment of Tax Deducted / Collected for the month of August 2018.
11th September Filing of GSTR – 1 for the month August 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th September Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July 2018 (TDS on Immovable Property).
14th September Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July 2018 (TDS on Certain Rent Payment).
15th September Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of August 2018 has paid without challan production)
15th September Advance tax Second installment for F.Y 2018-19
15TH September EPF and ESI payment for the month of August 2018
15th September Due Date for Filing of DIR -3 KYC form of all directors. (Extended Date)
20th September GSTR 3B For the Month of August 2018
20th September Filling of GSTR – 5 for the month of August 2018 in case of non-resident taxable person.
20th September Filling of GSTR – 5A for the month of August 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th September Due date for filing Provident fund monthly Return.
30th September Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of August 2018. (TDS on Immovable Property)
30th September Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of August 2018. (TDS on Certain Rent Payment)
30th September Due Date for furnishing Tax Audit Report under section 44AB for A.Y. 2018-19 in respect of corporate or non- corporate assesse who is require furnishing return of income on 30th September 2018.
30th September GSTR 6 Return of Input Service distributor for the period of July 17 to August 18. (Extended Date)
30th September 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)
30th September Due date for Income tax return for working partner of a firm whose accounts are required to be audited
30th September Due date for Income tax return for assesse (corporate or non-corporate) who books of account is required to be audited. (Not having any international or specified domestic transaction).
30th September 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)
30th September 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)
30th September Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section35(2AB) [if company does not have any international/specified domestic transaction]
30th September 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).
30th September Due date of intimation under section 286(1) by a resident constituent entity of an international group whose parent is non-resident.

 

Statutory Due Date for the month of August 2018

AUGUST 2018
7TH August Due date for payment of Tax Deducted / Collected for the month of July 2018.
10th August Filing of GSTR – 1 for the month July 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th August Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June 2018 (TDS on Immovable Property).
14th August Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June 2018 (TDS on Certain Rent Payment).
15th August Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of July 2018 has paid without challan production)
15th August Due Date for Quarterly TDS Certificate for the period of April 18 to June 18. (TDS Payment other than Salary)
15TH August EPF and ESI payment for the month of July 2018
20th August GSTR 3B For the Month of July 2018
20th August Filling of GSTR – 5 for the month of July 2018 in case of non-resident taxable person.
20th August Filling of GSTR – 5A for the month of July 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th August Due date for filing Provident fund monthly Return.
30th August Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of July, 2018. (TDS on Immovable Property)
30th August Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of July, 2018. (TDS on Certain Rent Payment)
31st August Due Date for Filing of DIR -3 KYC form of all directors.
31st August Due date for filling of Income tax return for FY 2017-18 which has been extended form 31st July to 31st August 2018 vide order [F.NO.225/242/2018-ITA.II], dated 26-7-2018.

 

 Also See, “GST SAC Code List,

Statutory Due Date for the month of July 2018

JULY 2018
7TH July Due date for payment of Tax Deducted / Collected for the month of June 2018.
10th July Filing of GSTR – 1 for the month June 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
15th July Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May 2018 (TDS on Immovable Property).
15th July Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May 2018 (TDS on Certain Rent Payment).
15th July Due Date for uploading declarations received in Form No 15G/15H during the period of April 18 to June 18.
15th July Due Date by an office of Government for furnishing of Form 24G. (TDS for the month of June 2018 has paid without challan)
15th July Due Date for Quarterly TCS Return for the period of April 18 to June 18.
15TH July EPF and ESI payment for the month of June 2018
18th July GSTR 4 (Composition Dealer) quarterly return for June 2018 Quarter.
20th July GSTR 3B For the Month of June 2018
20th July Filling of GSTR – 5 for the month of June 2018 in case of non-resident taxable person.
20th July Filling of GSTR – 5A for the month of June 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th July Due date for filing Provident fund monthly Return.
30th July Due date for quarterly TCS Certificate in respect of Tax collected in the period April 2018 to June 2018.
30th July Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of June, 2018. (TDS on Immovable Property)
30th July Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of June, 2018. (TDS on Certain Rent Payment)
31st July GSTR 6 (Return by Input Service distributor) for the period of July 17 to June 18.
31st July Filing of GSTR – 1 for the quarter ended on June 18 for taxpayers with Annual Aggregate turnover less than 1.50 Cr.
31st July Due Date for Quarterly TDS Return for the period of April 18 to June 18.
31st July Due date for Bank in respect of Quarterly return of Non Deducted of TDS on Interest on Time Deposit. (For the period of April 18 to June 2018).
31st July Due date for filling of Income tax return for FY 2017-18 for all assesse other than: –

1.    Corporate Assessee

2.    Person whose account are required to be Audited

3.    Working partner of a firm whose account are required to be audited.

4.    Any person whose require to furnish a report under section 92E.

 

Statutory Due Date for the month of June 2018

June 2018
7TH June Due Date for payment of Tax deducted or collected for the month of May 2018.
10th June Filing of GSTR – 1 for the month May 2018 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th June TDS Certificate issue due date for tax deducted under section 194-IA in April 2018.
14th June TDS Certificate issue due date for tax deducted under section 194IB in April 2018.
15th June Form 24G due date by office of the Government where TDS for the month of May 2018 has been paid without the production of a challan.
15th June Due dates for issue of TDS Certificate (Other than Salary) in respect of quarter ending on March 2018.
15th June Due Date for issue of TDS Certificate in respect of Salary employees for salary paid and tax deducted in FY 2017-18.
15th June Due Date for payment of Advance Tax (First installment)
15TH June EPF and ESI payment for the month of May 2018
20th June GSTR 3B For the Month of May 2018
20th June Filling of GSTR – 5 for the month of May 2018 in case of non-resident taxable person.
20th June Filling of GSTR – 5A for the month of May 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
29th June Form No 3CEK due date for e-filing statement by an eligible investment fund under section 9A in respect of its activities in financial year 2017-18.
30th June Challan-cum-statement due date for tax deducted under Section 194-IA in the month of May, 2018
30th June Challan-cum-statement due date for tax deducted under Section 194-IB in the month of May, 2018
30th June Securities Transaction Tax (STT) for the FY 2017-18
30th June Quarterly return by a banking company in  respect of non-deduction of tax at source from interest on time deposit for quarter ending March 31, 2018
30th June Form No. 64C due date by Alternative Investment Fund (AIF) to units holders in respect of distribution of income during the FY 2017-18
30th June Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2018
30th June Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2017-18. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]

 

Statutory Due Date for the month of May 2018

May 2018
1st May Condonation of Delay Scheme 2018 [CODS 2018] allows Defaulting Companies to file its overdue documents which were due for filing.
7TH May Due Date for payment of Tax deducted or collected for the month of April 2018.
10th May Filing of GSTR – 1 for the month March 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
15th May TDS Certificate issue due date for tax deducted under section 194-IA in March 2018.
15th May TDS Certificate issue due date for tax deducted under section 194IB in March 2018.
15th May Form 24G due date by office of the Government where TDS for the month of April 2018 has been paid without the production of a challan.
15th May Due Date for TCS return in respect of TCS collected for the period of Jan 2018 to March 2018.
15TH May EPF and ESI payment for the month of April 2018
20th May GSTR 3B For the Month of Feb 2018
20th May Filling of GSTR – 5 for the month of April 2018 in case of non-resident taxable person.
20th May Filling of GSTR – 5A for the month of April 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
30th May Challan-cum-statement due date for tax deducted under Section 194-IA in the month of April, 2018
30th May Challan-cum-statement due date for tax deducted under Section 194-IB in the month of April, 2018
30th May Due date for Form 49C by non-resident having a liaison office in India for the F.Y. 2017-18.
31st May Filing of GSTR – 1 for the month April 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
31st May GSTR – 6 (Return by Input Service distributor) in the period of July 17 to April 18
31st May Due Date for TDS return in respect of TDS deducted in the period of Jan 2018 to March 2018.
31st May Return of Tax deduction from contributions paid by the trustees of an  approved  superannuation fund.
31st May Due date for furnishing of SFT (Statement of Financial Transaction in Form 61A) in respect of FY 2017-18 under section 285BA (1) of Income tax act.
31st May

 

 

31st May

E Filling due date of Annual statement of reportable account which is require to be furnished under Section 285BA(1)(K) in Form No 61B for the  calendar year 2017 by reporting financial institutions.

Extension of of last date of filling of AOC 4 XBRL E Form using Ind AS under company act 2013 and Relaxation of Additional Fees.

Statutory Due Date for the month of April 2018

APRIL 2018
7TH April Due date for deposit of Tax deducted by an office of the government for the month of March, 2018. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan
10th April Filing of GSTR – 1 for the month February 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th April Due date for issue of TDS Certificate for tax deducted under section 194-IA for the month of February 2018.
14th April Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February 2018
15th April Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2018
15TH April EPF and ESI payment for the month of March 2018
18th April Filing of GSTR 4 for the quarter (Jan to March 18) for compounding dealer.
20th April GSTR 3B For the Month of March 2018
20th April Filling of GSTR – 5 for the month of March 2018 in case of non-resident taxable person.
20th April Filling of GSTR – 5A for the month of March 2018 in case of non-resident taxable person to supplying online information and database access or retrieval services.
25th April Due date for filing Provident fund (Include EDLI) monthly and  annual return filing for March 2018.
30th April Filing of GSTR – 1 for the quarter (Jan to March 18) for taxpayers with Annual Aggregate turnover upto Rs. 1.50 Cr.
30th April Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March, 2018
30th April Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of March, 2018

 

Statutory Due Date for the month of March 2018

 

MARCH 2018
1st March Intimation by a designated constituent entity, resident in India, of an international group in Form No 3CEAB for the accounting year 2016-17.
2nd March Due date for Furnishing of Tax deduction under Section 194-IA (TDS on Purchase of Immovable Property) for the month of January 2018
2nd March Due date for Furnishing of Tax deduction under Section 194-IB (TDS on Rent paid of Rs 50,000 or more by Individuals and HUFs) for the month of January 2018
7TH March Due date for deposit of Tax deducted / collected for the month of February, 2018. However, all sum deducted / collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.
10th March Filing of GSTR – 1 for the month January 18 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
15th March Due date for issue of TDS Certificate for tax deducted under section 194-IA for the month of January 2018.
15th March Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January 2018
15th March Fourth Installment of Advance Tax for the Financial Year 2017-18.
15th March Due Date for payment of whole amount of Advance Tax in respect of Financial year 2017-18 for assessee covered under presumptive scheme of Section 44AD/44ADA.
15TH March EPF and ESI payment for the month of Feb 2018
15th March Due date for furnishing of Form 24G by an office of the Government where TDS for the month of February, 2018 has been paid without the production of a challan
20th March GSTR 3B For the Month of February 2018
30th March Due date for Furnishing of Tax deduction under Section 194-IA (TDS on Purchase of Immovable Property) for the month of February 2018
30th March Due date for Furnishing of Tax deduction under Section 194-IB (TDS on Rent paid of Rs 50,000 or more by Individuals and HUFs) for the month of February 2018
31st March Due Date for GSTR-6 for the month of July 2017 to Feb 2018. Return in respect of Input Service Distributor
31st March Report in Form No 3CEAA by a constituent entity of an international group for the accounting year 2016-17.
31st March Country by Country Report in Form No 3CEAD by a parent entity or an alternate reporting or any other constituent entity, resident in India, for the accounting year 2016-17.
31st March Due Date of linking of Aadhaar With PAN.

 

Statutory Due Date for the month of February 2018

FEBRUARY 2018
7TH February TDS/TCS Payment for the month of Jan 18
10th February Filing of GSTR – 1 for the month December 17 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th February Due date for issue of TDS Certificate for tax deducted under section 194-IA for the month of December 2017.
14th February Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December 2017
15TH February EPF and ESI payment for the month of Jan 2018
15TH February TDS Certificate in respect of tax deducted for other than salary for the quarter ending 31st Dec 2017.
15th February GSTR – 1 for the month of Oct to Dec 2017, quarterly return for registered persons with aggregate turnover up to Rs 1.5 Crores
15th February Due date for furnishing of Form 24G by an office of the Government where TDS for the month of January, 2018 has been paid without the production of a challan
20th February GSTR 3B For the Month of January 2017
28th February Due date for Furnishing of Tax deduction under Section 194-IA (TDS on Purchase of Immovable Property) for the month of January 2018

 

Statutory Due Date for the month of January 2018

JANUARY 2018
7TH January TDS/TCS Payment for the month of Dec
10th January Filing of GSTR – 1 for the quarter ended Sep 2017 i.e. July to Sep for taxpayers with Annual Aggregate turnover upto 1.50 Cr. (Date Extended)
10th January Filing of GSTR – 1 for the month July to Nov 17 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
14th January Due date for issue of TDS Certificate for tax deducted under section 194-IA for the month of Nov 2017.
15TH January EPF and ESI payment for the month of Dec
15TH January Due Date for TCS Return for the quarter ending 31st Dec 2017.
15th January Due date for furnishing of Form 24G by an office of the Government where TDS for the month of December, 2017 has been paid without the production of a challan
18th January GSTR 4 Quarterly return July to Sep. for Composition Dealers under GST
20th January GSTR 3B For the Month of Dec 2017
30th January Due date for Furnishing of Tax deduction under Section 194-IA (TDS on Purchase of Immovable Property) for the month of Dec 2017
30th January Quarterly TCS Certificate in respect of tax collected for the quarter ending 31st December 2017
31st January TDS return for the Quarter Sep to Dec.
31st January ITC – 01 in respect of good dispatched to a job worker or received from job worker or goods transfer from one job worker to another job worker for the period July to Nov 2017.
31st January Form – 5 for Non-Resident taxable person for the month of July, Aug, Sep, Oct, Nov and Dec 2017
31st January Form – 5A for details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India for the month of July, Aug, Sep, Oct, Nov and Dec 2017

 

Statutory Due Date for the month of December 2017

DECEMBER 2017
7TH December TDS/TCS Payment for the month of Nov
11th December Form GSTR – 5 for non resident taxable person for the month of July, Aug, Sep and Oct 2017.
15TH December EPF and ESI payment for the month of Nov
15TH December 3rd Instalments of Advance Income tax
15th December 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
15th December Submission of rate wise Closing Stock as on 31-03-2017 and 30-06-2017 under DVAT
15th December Issue of TDS Certificate for in respect of Tax Deduction under Section 194-IA for the month of Oct 2017
15th December Form – 5A for details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India for the month of July, Aug, Sep and Oct 2017
20th December GSTR 3B For the Month of Nov 2017
24th December GSTR 4 Quarterly return July to Sep. for Composition Dealers under GST
27th December GST Tran – 1 Form to claim past credit (Original / Revised)
30th December Due date for Furnishing of Tax deduction under Section 194-IA (TDS on Purchase of Immovable Property) for the month of Nov
31st December Filing of GSTR – 1 for the quarter ended Sep 2017 i.e. July to Sep for taxpayers with Annual Aggregate turnover upto 1.50 Cr.
31st December Filing of GSTR – 1 for the month July to Oct 17 for taxpayers with Annual Aggregate turnover more than 1.50 Cr.
31st December ITC -4 Details of Good/capital goods sent to job worker and received back for the period of July to Sep 2017
31st December Form 9 Reconciliation under DVAT
31st December GSTR 6 contains details of Input tax credit received by input service distributor and distribution of Input tax credit for the month of July 2017

 

Statutory Due Date for the month of November 2017

NOVEMBER 2017
7th November TDS/TCS Payment for the month of Oct
7th November E filling of Income tax Audits Report
7th November Filing of income tax return by the assessee who were liable to file return by 30th Sep 2017 in form ITR 3,4,5,6 and 7
15th November EPF and ESI payment for the month of Oct
15th November GSTR 4 Quarterly return July to Sep. for Composition Dealers under GST (Revised)
15th November GSTR 6 contains details of Input tax credit received by input service distributor and distribution of Input tax credit.
15th November Quarterly TDS Certificate in respect of tax deducted for payment other than salary for the quarter ending on 30th Sep 2017
20th November GSTR 3B for the month of Oct 17
20th November Form – 5A for details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India (Revised)
28th November AOC 4 and MGT 7 with ROC
30th November Income tax Audit international TP and Domestic TP cases and Returns
30th November GSTR – 2 for the month of July (Revised)
30th November Tran – 1 Form to claim past credit (Revised)
30th November ITC -1 Declaration for claim of Input Tax Credit (Revised)
30th November ITC -4 Details of Good/capital goods sent to job worker and received back (Revised)
30th November CMP – 03 for intimation of details of stock on date of opting for composition Levy (Only for persons registered under the existing law migrating on the appointed day)
December 2017
7th December TDS/TCS Payment for the month of Nov
15th December EPF and ESI payment for the month of Nov
15th December 3rd Installment of Advance Income tax
20th December GSTR 3B for the month of Nov 17

 

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