Due Date Compliance Calendar (TDS, GST) – May 2018

Most Important Due date Calendar  ( TDS, GST)

07.05.2018

  • Due date for Payment of Tax deducted/Collected (TDS/TCS) in the month of April-2018

10.05.2018

  • Monthly GST return in GSTR-1for March-2018 for registered person with aggregate turnover exceeding Rs.1.50 Cr.

Most Important Due date Calendar ( TDS, GST)

15.05.2018

  •  PF for April-2018
  •  Monthly ESIC for April-2018
  • TCS Return for the Quarter ended March -2018
  • Issue of TDS certificate for tax deducted in the month of March-2018

a) u/s 194IA (TDS on Immoveable property)

b) u/s 194IB (TDS on Certain Rent payment)

–  Furnishing of Form 24G (TDS) by an office of the Government where TDS for the month of April -2018 has been paid without the production of Challan.

20.05.2018

  • Monthly Summary Return in GSTR-3B for the month of April -2018
  • Return in GSTR-5 for the month of April-2018for Non-Resident Taxable Person
  • Return in GSTR-5A for the month of April-2018 by Non-Resident Foreign Taxpayers who have come for a short period to make supplies in India

25.05.2018

  •  Provident fund, Employees Deposit-linked Insurance Scheme (EDLI) Return filling for April 2018

30.05.2018

  •  Challan cum Statement with regard to TDS u/s 194IA (TDS on Immoveable property) for April -2018
  • Challan cum Statement with regard to TDS u/s 194IB (TDS on Certain Rent payment) for April-2018
  • Submission of a statement in Form No.49C by Non-Resident having liaison office in India.
  • Issue of TCS certificate for the quarter ended March 2018

31.05.2018

  • TDS Return for the Quarter ended on March 2018
  • Return of Tax deduction from contributions paid by the trustees of an approved superannuation fundS
  • statement of Financial Transactions (SFT) to be furnished by the person specified  in rule 114E in Form No. 61A in respect of Financial Year 2017-18
  • Statement of reportable account to be furnished by reporting financial institution referred in rule 114G in Form No. 61B in respect of Financial Year 2017-18
  • Return in GSTR-6 for the Month of April 2018 for the Input service   Distributor
  • Monthly GST returns in GSTR-1for April-2018 for the registered person with the aggregate turnover exceeding Rs.1.50 Cr.

GST Caution:

Monthly GST returns in GSTR-1 for April -2018 for the registered person with an aggregate turnover exceeding Rs.1.50 Cr. is required to be filled until 31st May 2018 & not 10th June 2018. E-Way Bill is deferred for the Intra-state transaction for goods movement of an amount exceeding Rs. 50,000/- till 31st May 2018.

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