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Special Caution: – From 1st October 2018, TCS @1% is applicable on every transaction of purchase from E-Commerce operator under GST Act. Now, E-Commerce operators are required to take TCS Registration separately under GST Act.
– From 1st October 2018, TDS @2% is applicable on contract value exceeds Rs. 2.50 lakhs for Government Department. Now, Government Departments are required to take TDS Registration separately under GST Act.
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07.10.2018
– Due date for Payment of Tax deducted/Collected (TDS/TCS) in the month of September -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.
– 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.
13.10.2018
– Return in GSTR-6 for Input Service Distributor for the month of September – 2018
15.10.2018
– PF for September -2018
– Monthly ESIC for September -2018
– Furnishing of Form 24G (TDS) by an office of the Government where TDS for the month of September -2018 has been paid without the production of Challan.
– Due date for issue of TDS Certificate for tax deducted in the month of August, 2018 –
- i) under section 194-IA(TDS on Immovable property)
- ii) under section 194IB (TDS on Certain Rent payment)
– Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2018
– Quarterly statement of TCS deposited for the quarter ending September 30, 2018
– Upload declarations received from recipients in Form No.15G/15H for the quarter ended September, 2018
Extended from 30.09.2018 to 15.10.2018
– Income Tax Return for the Financial Year (2017-18) i.e., Assessment Year 2018-19 if the assessee (not having any international or specified domestic transaction) is (a) Corporate Assessee or (b) Non-Corporate Assessee who is required to get their books of account are required to be audited under Income Tax Act-1961 or under any other law or (c) working partner of a firm whose accounts are required to be audited).
– Audit report for the Assessment Year 2018-19 in the case of a corporate or non-corporate assessee who are required to get their books of accounts audited u/s 44AB.
18.10.2018
– Quarterly Return in GSTR-4 (applicable for composition scheme dealer) for
the quarter ended September -2018
20.10.2018
– Monthly Summary Return in GSTR-3B for the month of September -2018
– Return in GSTR-5 for the month of September -2018 for Non Resident Taxable Person
– Return in GSTR-5A for the month of April-2018 by Non Resident Foreign
Taxpayers who have come for a short period to make supplies in India
30.10.2018
– Challan cum Statement with regard to TDS u/s (i) 194IA (TDS on Immovable property) & (ii) 194IB (TDS on Certain Rent payment) for September -2018.
– Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018
31.10.2018
Special Concession
– Monthly GST return in GSTR-1 from July-17 to September-18 for registered person with aggregate turnover exceeding Rs. 1.50 Cr. (who have missed to file in earlier period).
– Quarterly GST return in GSTR-1 from July-17 to September-18 for registered person with aggregate turnover not exceeding Rs. 1.50 Cr.
(who have missed to file in earlier period)
– Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2017-18.
– 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.
– Quarterly statement of TDS for the quarter ending September 30, 2018
– Due date for furnishing of Annual audited accounts for each approved programme under section 35(2AA)
– 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
– Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director
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