Business Compliance Calendar for the month of December- 2018

Business Compliance Calendar for the month of December- 2018

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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 –

  1. i) under section 194-IA(TDS on Immovable property)
  2. 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.

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