Compliance INDEX
For the M/o December, 2018
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
|
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
|
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.
|
|
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
|
Thanks & Regards,
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