Statuary compliance for the month of June 2018

Due Dates		Description	Who needs to do the compliance
07-06-2018	INCOME-TAX	Due date for deposit of Tax deducted/collected for the month of May, 2018.	All persons responsible for deducting TDS.
10-06-2018	GST	Monthly Return (GSTR-1) for the month of May’18.	Taxpayers having turnover of more than 1.5 crs.
14-06-2018	INCOME-TAX	Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2018.	Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee and
	INCOME-TAX	Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of May, 2018.	Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.
15-06-2018	INCOME-TAX	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan.	Government Office.
	INCOME-TAX	Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2018.	Every person responsible for deduction of TDS.
	INCOME-TAX	First instalment of advance tax for the assessment year 2019-20.	Every person responsible for payment of advance tax
	INCOME-TAX	Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2017-18.	Every person responsible for deduction of TDS`.
	INCOME-TAX	PF Monthly PF payment for May 2018.	Employer responsible for deducting Provident Fund.
	INCOME-TAX	ESIC payment for the month of May 2018.	Employer responsible for payment of ESIC.
20-06-2018	GST	Due date of GSTR-5 for the month of May 2018.	Non-resident Taxable person.
	GST	Due date of GSTR-5A for the month of May 2018.	Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.
	GST	Due date of GSTR-3B for the month of May 2018.	All registered Tax Payers.
	INCOME-TAX	Due date for e-filing of a statement (in Form No. 3CEK) in respect of its activities in financial year 2018-19 under Section 194-IB in the month of May, 2018.	Eligible investment fund
30-06-2018	INCOME-TAX	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of May, 2018	Every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QB.
	INCOME-TAX	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of May, 2018	Every person responsible for deduction of tax under section 194-IB shall furnish to the Director General of Income-tax (System) or the person authorised by him a challan-cum-statement in Form No. 26QC
		Return in respect of securities transaction tax for the financial year 2017-18.	Recognised stock exchange Mutual Fund Prescribed persons as per rule 5 of the Securities Transaction Tax Rules, 2004.
	INCOME-TAX	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2018.	Banking company
	INCOME-TAX	Statement to be furnished (in Form No. 64C).	Alternative Investment Fund (AIF)
	INCOME-TAX	Report by an approved [Form No. 58D] institution/public sector company to National Committee for the year ending March 31, 2018.
	INCOME-TAX	Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2017-18.	This statement is required to be furnished to the unit holders in form No. 64B
	GST	GST Tran-2	Form to be filed by a registered person who was not registered under the old indirect tax law for taking ITC credit.

Statuary compliance for the month of May 2018

Due Dates		Description
07-05-2018	INCOME-TAX	Due date for deposit of Tax deducted/collected for the month of April, 2018. 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.
10-05-2018	GST	Monthly Return (GSTR-1) for the month of March’18.
15-05-2018	INCOME-TAX	1.      Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of March, 2018. 2.      Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of March, 2018. 3.      Due date for furnishing of Form 24G by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan. 4.      Quarterly statement of TCS deposited for the quarter ending March 31, 2018.
20-05-2018	GST	GSTR 3B for the month of April’18.
30-05-2018	INCOME-TAX	1.      Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2017-18. 2.      Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of April, 2018. 3.      Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April, 2018.
31-05-2018	INCOME-TAX	1.      Quarterly statement of TDS deposited for the quarter ending March 31, 2018. 2.      Return of tax deduction from contributions paid by the trustees of an approved superannuation fund. 3.      Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2017-18. 4.      Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2017 by reporting financial institutions.
	GST	GSTR 6 for the months from July 2017 to April 2018.