Due date Compliance Calendar for September 2018 – GST & Income tax

A. Due dates for Compliances under GST for September 2018

  • 11-09-2018- Due date for filing GSTR-1 for m/o Aug 2018 -> Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50 Crore (Rs. One Crore Fifty Lacks) only.
  • 20-09-2018- GSTR-3B for the m/o Aug. Pay due Tax till this date. (Earlier it was filed first & now May onwards GSTR-1 is to filed first so data needs to be finalized before 11th itself.
  • 20-09-2018 – Due date of GSTR-5 (filed by a Non-resident Taxable person) for the for the month of Aug 2018
  • 20-09-2018 – Due date of GSTR-5A (filed by a Non-resident Taxable person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient) for the for the month of Aug 2018
  • 30-09-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to June 2018
  • RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed

B. Dates for compliance according to income tax before September 2018

  • 30-09-2018 – Annual return of income for the financial year 2018-19 if the assesse:-
    • (not having any international or specified domestic transaction)
    • is (a) corporate-assesse or
    • non-corporate assesse (whose books of account are required to be audited) or
    • Working partner of a firm whose accounts are required to be audited).
  •  15-09-2018 – Second installment of advance tax for the assessment year 2019-20
  • 30-09-2018 Deposit of Income Tax – Self Assessment Tax
  • 30-09-2018 – Audit report under section 44AB for the assessment year 2018-19
    • In the case of a corporate-assese or non-corporate assese (who is required to submit his/its return of income on September 30, 2018).
  • 07-09-2018- Due date for deposit of tax deducted /collected at source for m/o Aug 2018
  • 07-09-2018- Submission of declaration for no TCS obtained from Manufacturer to the Commissioner of Income Tax.
  • 14-09-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o July 2018
  • 14-09-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o July 2018
  • 30-09-2018 – Due date for furnishing of Challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable property) in Month of Aug 18.
  • 30-09-2018 – Due date for furnishing of Challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in Month of Aug 18.

C. Due dates for compliance under ESI, PF Act by September 2018

  • 15-09-2018- PF Payment for Month of August 2018.
  • 15/09/2018- ESIC Payment for Month of August 2018
  • 25-09-2018 – PF Return filling for August -2018 (including pension and insurance scheme forms)

D. Dates for compliance pursuant to the Companies Act before September 2018

  • 15-09-2018- Mandatory application DIR-3 KYC for all managers
  • MCA would manage the KYC of all corporate executives annually with a new e-form viz. DIR-3 KYC.
  • Accordingly, each manager who has been assigned your DIN by March 31, 2018. Also, your DIN is in an “approved” position. Would be obliged to return form of DIR-3 KYC before August 31, 2018.
  • While sending the document, identify a unique personal mobile phone number and personal email certificate with the one-time password (OTP)
Certicom - A Group of Chartered Accountants - Articles
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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.