Business Compliance Calendar for the month of December- 2018
07.12.2018
– Due date for Payment of Tax deducted/Collected (TDS/TCS) in the month of November-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.
10.12.2018
– Monthly TDS payment in Form GSTR-7 for the month of November -2018 under GST.
11.12.2018
– Monthly GST return in GSTR-1for October -2018 for registered person with aggregate turnover exceeding Rs.1.50 Cr.
13.12.2018
– Return in GSTR-6 for Input Service Distributor for the month of November -2018
15.12.2018
– PF for November -2018
– Monthly ESIC for November -2018
– Furnishing of Form 24G (TDS) by an office of the Government where TDS
for the month of November -2018 has been paid without the production of
Challan
– Third Installment of advance tax for the Assessment Year 2019-20
– Due date for issue of TDS Certificate for tax deducted in the month of October, 2018 –
- i) under section 194-IA(TDS on Immovable property)
- ii) under section 194IB (TDS on Certain Rent payment)
– Issue Monthly TDS Certificate in form GSTR-7A for the month of
November-2018 under GST
20.12.2018
– Monthly Summary Return in GSTR-3B for the month of November -2018
– Monthly Return in GSTR-5 for the month of November -2018 (for Non Resident Taxable Person)
– Return in GSTR-5A for the month of November-2018 by Non Resident
Foreign taxpayers who have come for a short period to make supplies in India
25.12.2018
– PF Return filling for November-2018 (including pension and insurance scheme forms).
30.12.2018
– Challan cum Statement with regard to TDS u/s 194IA (TDS on Immovable Property) & u/s 194IB (TDS on Certain Rent payment) for November -2018
- Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018
31.12.2018
– GSTR -1 for all quarters from July 2017 to September 2018 by Newly migrated taxpayers.
– GSTR -1 for all the months from July 2017 to November 2018 by Newly
migrated taxpayers.
- GST Annual Return in GSTR 9 should be filed by the regular taxpayers
- GST Annual Return in GSTR 9A should be filed by the persons registered under composition scheme under GST.
- GST Annual Return in GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
- Audit report of GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 Crores during the financial year.
– Form MGT-7 for filling of Annual Return by the Companies.
- Form AOC-4, AOC-4 XBRL & Form AOC-4 CFS for filling of annual accounts.
| Special Caution:
– 15th December, 2018 is the last date for third Installment of advance tax for the Assessment Year 2019-2020 Audit report of GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 Crores during the financial year. |
