GST and Income Tax Calendar for December 2018

7 December 2018 –

Due date for deposit of Tax deducted/collected for the month of November, 2018 under Income Tax Act . 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

Refer Income Tax Challan : Free Study Material

10 December 2018

( Due date exetended from 10th December 2018 to 31st January 2019 for GSTR 8 and GSTR 7)

Note :- Due date for deposit of GST TCS and filing of GSTR 8 for the months October to December, 2018 has been extended 31^stJanuary, 2019 to Refer 31st GST Council Meeting decision on 22.12.2018

Due date for deposit of GST TDS and filing of GSTR 7 for the months October to December, 2018 has been extended 31^stJanuary, 2019 to Refer Notification No 66/2018 Central Tax Dated 29th November, 2018 ]

11th December 2018

GSTR 1 for November 2018 i.e Monthly Return if annual aggregate turnover more than Rs. 1.5 crore .Refer Notification No 44/2018 Central Tax 10th September, 2018 , Notification No 32 /2018 Central Tax Dated 10th August, 2018

13th December 2018

GST Return for input service distributor for the month of November 2018 (GSTR 6).

15 December 2018 –

Due date for furnishing of Form 24G by an office of the Government where TDS for the month of November, 2018 has been paid without the production of a challan

Third instalment of advance tax for the assessment year 2019-20

Due date for issue of TDS Certificate for tax deducted under section 194-IA ( In respect of Payment on transfer of certain immovable property other than agricultural land.) in the month of October, 2018

Due date for issue of TDS Certificate for tax deducted under section 194-IB (In respect of Payment of rent by certain individuals or Hindu undivided family.) in the month of October, 2018
PF Payment for Nov 2018.
ESI Payment for Nov 2018

17th December 2018

GST Practitioner Exam Refer GST Practitioners Exam Postponed to 17.12.2018

20th December 2018

GSTR 3B for November 2018 Refer Notification No 34/2018 Central Tax Dated 10th August, 2018:
FORM GSTR-3Bfor the month of October, 2018 for Taxpayers whose principal place of business is in the 11 specified districts of Tamil Nadu [Refer Notification No 62/2018 Central Tax Dated 29th November, 2018 ]
FORM GSTR-1 for the month of October, 2018 for Taxpayers having aggregate turnover of more than 1.5 crore rupees and whose principal place of business is in the eleven specified districts of Tamil Nadu [Refer Notification No 63/2018 Central Tax Dated 29th November, 2018 ]
GSTR-5 for Non-resident taxpayers for the month of November 2018
GSTR 5A OIDAR service provider for the month of November 2018

25th December 2018

PF Return filling for Nov -2018 (including pension and Insurance scheme forms)

30 December 2018 –

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA of Income Tax Act (In respect of Payment on transfer of certain immovable property other than agricultural land ). in the month of November, 2018

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB (Payment of rent by certain individuals or Hindu undivided family.) ) in the month of November, 2018

31st December 2018

[ Last Date Extended from 31.12.2018 for GSTR 9 ,GSTR 9A and GSTR 9C to 31.03.2019 by press release Dated 07.2018 . GSTR-9 – GST Annual Return / Statement for FY 2017-18 by ALL registered persons. , GSTR 9A : GST Annual return for Composition Tax Payer for FY 2017-18 , GSTR-9C – GST Annual Return Reconciliation Statement for FY 2018-19 by registered person whose Annual Turnover for Financial Year 2018-19 is above Rs. 2 Cores ( Annual Return + Audited Annual Accounts + Reconciliation Statement in GSTR-9C) Refer GST Anuual Return : Complete Guide ]

GSTR 3B from July 2017 to November 2018 for Taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 [ Refer Notification No 45/2018 Central Tax Dated 10th September, 2018 , Notification No 46/2018 Central Tax Dated 10th Sep 2018 , Notification No 47/2018 Central Tax Dated 10th Sep 2018 ]

GSTR 1 from July 2017 to November 2018 for Quarterly Return if annual aggregate turnover upto Rs. 1.5 crore for taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 Refer Notification No 43/2018 Central Tax Dated 10th September, 2018

GSTR 1 from July 2017 to November 2018 for Monthly Return if annual aggregate turnover more than Rs. 1.5 crore for for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 Refer Notification No 44/2018 Central Tax 10th September, 2018

GSTR 10 (GST Final Return ) Refer Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018,

Due date of GST ITC-04 for the period of July 2017 to September 2018