Statutory Compliance Due Dates for the month of December 2018

Due Dates		Description	Who needs to do the compliance
7 December 2018	Income tax	Deposit TDS for the month of November 2018.	All non-government deductor responsible for TDS deduction.
10 December 2018	GST	GSTR 7 for the month of November 2018.	All authorities responsible for deducting tax at source.
		GSTR 8 for the month of November 2018.	All e-commerce operators responsible for collecting tax at source.
11 December 2018	GST	GSTR-1 for the month of November 2018.	All taxable persons whose turnover exceed Rs. 1.5 crores or opted to file monthly return.
13 December 2018	GST	GSTR-6 for the month of November 2018.	All input service distributers.
15 December 2018	Income tax	Due date of Third instalment of advance tax for the F.Y 2018-19.	All taxpayers liable to pay advance tax.
		Issue of TDS certificates for tax deducted under 194IA and 194IB for the month of November 2018.	All Deductors.
20 December 2018	GST	GSTR -5 for the month of November 2018.	All registered non-resident taxpayers.
		GSTR-5A for the month of November 2018.	All registered non-resident OIDAR Service providers.
		GSTR-3B for the month of November 2018.	All registered taxable person under GST.
30 December 2018	Income tax	Due date for furnishing challan-cum-statement for TDS made under 194IA and 194IB for the month of November 2018.	All Deductors.
31 December 2018	GST	GSTR-3B for the period of July 2017 to November 2018.	Extension due date of form-3B for all newly migrated taxpayers.
		GSTR-1 for the period of July 2017 to November 2018.	Extension due date of GSTR-1 for all newly migrated taxpayers.
		GSTR-9 Annual return for the period July 2017 to March 2018.	All regular registered persons under GST.
		GSTR-9A Annual return for the period July 2017 to March 2018.	All taxpayers who have opted composition scheme.
		GSTR-9B Annual return for the period July 2017 to March 2018.	Electronic commerce operator.
		GSTR-9C Annual return for the period July 2017 to March 2018.	All person who are required to get their accounts audited under section 35 of CGST Act.
	Company Law	Extended due date of filing of Forms MGT-7 (Annual return) and AOC-4 (Financial Statements).	All companies registered under company Act.

Statuary payment Due Dates for the month of july 2018.

Due Dates		Description	Who needs to do the compliance
07-07-2018	INCOME-TAX	Due date for deposit of Tax deducted/collected for the month of June, 2018.	All persons responsible for deducting TDS.
		Due date for deposit of TDS for the period April 2018 to June 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.
10-07-2018	GST	Monthly Return (GSTR-1) for the month of June’18.	Taxpayers having turnover of more than 1.5 crs.
15-07-2018	INCOME-TAX	Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 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 June, 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.
	INCOME-TAX	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of June, 2018 has been paid without the production of a challan.	Government Office.
	INCOME-TAX	Quarterly statement in respect of foreign remittances in Form No. 15CC for quarter ending June, 2018.	To be furnished by authorized dealers.
	INCOME-TAX	Quarterly statement of TCS deposited for the quarter ending 30 June, 2018.	Every person responsible for collecting tax at source(TCS).
	INCOME-TAX	Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018.
	INCOME-TAX	PF Monthly PF payment for the month of June 2018.	Employer responsible for deducting Provident Fund.
	INCOME-TAX	ESIC payment for the month of June 2018.	Employer responsible for payment of ESIC.
20-07-2018	GST	Due date of GSTR-5 for the month of June 2018.	Non-resident Taxable person.
	GST	Due date of GSTR-5A for the month of June 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 June 2018.	All registered Tax Payers.
30-07-2018	INCOME-TAX	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of June, 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 June, 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
	INCOME-TAX	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018	Every person responsible for collecting tax at source(TCS)
	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
31-07-2018	INCOME-TAX	Quarterly statement of TDS deposited for the quarter ending June 30, 2018.
	INCOME-TAX	Due date of Income Tax Return for the assessment year 2018-19.	All Income Tax assessees other than : (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee who is required to furnish a report under section 92E.
	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 June 30, 2018.	Banking company
	INCOME-TAX	Statement by scientific research association, university, college or other association or Indian scientific research company.
	INCOME-TAX	Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future.	Trusts (if the assessee is required to submit return of income on or before July 31, 2018).
	INCOME-TAX	Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2017-18 and of foreign tax deducted or paid on such income in Form no. 67. (If the assessee is required to submit return of income on or before July 31, 2018.)