Important Due date Compliance Calendar for December 2018

Here we are sharing important due date for tax professional and business man for complacence of various law for the month of December 2018 don't forget these date

1) 07-12-2018- Due date for deposit of tax deducted /collected at source for the month of November 2018.

2) 11-12-2018- Due date for filing GSTR-1 for the month of November 2018 Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

3) 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in the month of October 2018.

4) 15-12-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in the month of October 2018.

5) 15 -12- 2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of November 2018 has been paid without the production of a challan.

6) 15 -12- 2018 – Deposit of 3rd instalment of Advance tax for FY 2018-19 (ie AY 2019-20)

7) 15-12-2018- PF Payment for the month of November 2018.

8) 15-12-2018- ESIC Payment for the month of November 2018

9) 20-12-2018- GSTR-3B for the the month of November 2018.

10) 25-12-2018 – PF Return filling for the month of November 2018 (including pension and Insurance scheme forms).

11) 30-12-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) in the month of November 2018.

12) 30-12-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB (TDS on Certain Rent payment) in the month of November 2018.


13) 31-12-2018 – GSTR-9 – The Most Comprehensive Annual Return / Statement for FY 2018-19 by all registered persons.


14) 31-12-2018 – For Composition Tax Payer in Form GSTR-9A

15) 31-12-2018 – GSTR-9C – The Most Comprehensive Annual Return for FY 2018-19 by registered person whose Annual Turnover for Financial Year 2018-19 is above Rs. 2 Cores ( Annual Return , Audited Annual Accounts and Reconciliation Statement in GSTR-9C)

16) 31-12-2018 – Due date of GST ITC-04 for the period of July 2017 to September 2018

17) 31-12-2018 – Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.

18) RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed




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