GST and Income Tax Calendar September 2018 : Due Dates

GST and Income Tax Calendar 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

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