Corporate Compliance Calendar for the month of December, 2018 By CS Lalit Rajput


 

 

Applicable Laws/Acts

 

 

Due Dates

 

Compliance Particulars

 

Forms (Filing mode)

Income Tax Act, 1961

 

07.12.2018

Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS)

 

GST, Act, 2017x

 

 

11.12.2018

Return of outward supplies of taxable goods and/or services for the Month of November 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.

 

 

GSTR – 1

Companies Act, 2013

 

 

12.12.2018

Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018.

 

 

E-form NFRA-1

GST, Act, 2017

 

13.12.2018

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

 

GSTR – 6

PF

15.12.2018

PF Payment for November 2018

ECR

ESIC

15.12.2018

ESIC Payment for November 2018

ESI Challan

Income Tax Act, 1961

 

 

15.12.2018

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

 

 

Form – 24G

Income Tax Act, 1961

15.12.2018

Third installment of advance tax for the assessment year 2019-20.

 

Income Tax Act, 1961

 

 

15.12.2018

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2018. (TDS on Immovable   property)

 

Income Tax Act, 1961

 

15.12.2018

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2018 (TDS on Certain Rent payment)

 

GST, Act, 2017

 

 

 

 

20.12.2018

Return of outward supplies of taxable goods and/or services for October 2018 (for Assesses having turnover more than 1.5 Cr.) only for 11 districts of Tamil Nadu affected by Cyclone Gaza (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram).

GSTR -1

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-63-central-tax-english-2018.pdf;jsessionid=D125EE01C4BE4637932F7277263995AD

GST, Act, 2017

 

 

 

 

20.12.2018

Simple GSTR return (GSTR 3B) for the Month of October, 2018 by above 11 Specified Districts in the state of Tamil Nadu.

GSTR-3B

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-62-central-tax-english-2018.pdf;jsessionid=C778F18D7A35D192B8CB3CC3F0D56C7F

GST, Act, 2017

20.12.2018

Simple GSTR return for the month of November 2018

GSTR – 3B

GST, Act, 2017

20.12.2018

GST Return 5A NRI OIDAR service provider for the month of November 2018 (GSTR 5A).

GSTR – 5A

PF

 

25-12-2018

PF Return filing for November 2018 (including pension and insurance scheme forms)

Provident Fund(includes EDLI)

 

Income Tax Act, 1961

 

 

30.12.2018

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2018 (TDS on Immovable   property)

 

Income Tax Act, 1961

 

 

30.12.2018

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2018 (TDS on Certain Rent payment)

 

GST, Act, 2017

31.12.2018

Due date for filing declaration (Details of goods/ capital goods sent to job worker and received back) during July, 2017 to September, 2018.

ITC-04

GST, Act, 2017

31.12.2018

Annual Return

GSTR – 9

GST, Act, 2017

 

 

 

 

 

 

31.12.2018

Statement of reconciliation between the Annual returns in GSTR-9 filed for an FY, first being 2017-18 and the figures as per Audited Annual Financial statements of the taxpayer.

(Taxpayers whose annual turnover  exceeds Rs. 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C )

 

 

 

 

GSTR – 9C

GST, Act, 2017

31.12.2018

Persons registered under composition scheme under GST (GSTR 9A)

GSTR – 9A

GST, Act, 2017

31.12.2018

E Commerce Operator annual form for financial year 2017-18 (GSTR 9B)

GSTR – 9B

Companies Act, 2013

 

 

 

31.12.2018

Filing of Financial Statements with the Registrar of Companies for the FY ended on 31.03.2018.

Form AOC-4 /AOC 4 – XBRL/ Form AOC-4 (CFS) (vide Circular No. 10/2018 dated 29.10.2018 issued by MCA )

Companies Act, 2013

 

 

31.12.2018

Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018.

Form MGT-7 (vide Circular No. 10/2018 dated 29.10.2018 issued by MCA)

 

FEMA / RBI

 

 

31.12.2018

Due date for furnishing Annual Performance Reports (APR) of the overseas JV/WOS based on its audited financial statements with the RBI through AD Bank.

 

 

Form ODI

Companies Act, 2013

 

Within 90 days from the date of AGM

Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc as on the Annual General Meeting (AGM) date.

 

 

Form IEPF-2

Companies Act, 2013

30 days from the date of deployment of e-form BEN-2 in the MCA portal  

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018

 

 

Form BEN-2

 

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