GST and Income Tax Calendar October 2018 : Due Dates

By | October 16, 2018
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(Last Updated On: October 16, 2018)

GST and Income Tax Calendar October 2018

Here is the Compilation of GST , Income tax and PF due dates for October 2018

01st October 2018

Start date for TDS under GST  if Specified TDS  deductor under Section 51 of CGST Act 2017 [Refer  Notification No 50/2018 Central Tax : TDS provision of Section 51 of CGST act enforced from 01.10.2018 ]

Start date for TCS under Section 52 of CGST Act 2017  by E commerce Operator [ Refer Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act enforced from 01.10.18

Changes in Eway bill System under GST  w.e.f 01.10.2018 [ Refer Changes in E-Way Bill System from 1st October 2018 ]

Gujarat Eway Bill Rules Changed w.e.f 01.10.2018 : Notification

5th October 2018

GSTR 3B due date [ for July 2018] for  i) registered persons in the State of Kerala, ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka, iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry [ Refer Notification No 36/2018 Central Tax Dated 24th August, 2018 ]

7 October 2018

Due date for deposit of Tax deducted/collected for the month of September 2018 under Income Tax Act. 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 Refer Income Tax Challan : Free Study Material
Due date for deposit of TDS for the period July 2018 to September 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192,194A, 194D or 194H of Income Tax Act

8 October 2018

10th October 2018

GSTR 3B due date [ for August 2018] for  i) registered persons in the State of Kerala, ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka,iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry [ Refer Notification No 36/2018 Central Tax Dated 24th August, 2018 ]

15 October 2018 

Income Tax Return and Tax audit Report for FY 2017-18 (AY 2018-19) : Refer Income Tax Audit Date Extended for AY 2018-19 : Notification : Download

Due date for furnishing of Form 24G under Income Tax Act  by an office of the Government where TDS for the month of September, 2018 has been paid without the production of a challan

Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property)  of Income Tax Act in the month of August, 2018

Due date for issue of TDS Certificate for tax deducted under section 194-IB  (TDS on Certain Rent payment)  of Income Tax Act  in the month of August, 2018

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC of Income Tax for quarter ending September, 2018

Quarterly statement of TCS deposited for the quarter ending September 30, 2018 under Income Tax

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2018  under Income Tax

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA of Income Tax in the month of September, 2018

PF Payment for m/o Sep 2018.

ESIC Payment for m/o Sep 2018

18th October 2018

GSTR 4 (Jul-Sep, 2018) Quarterly return for registered person opting for composition levy under GST Rule 62 of CGST Rules 2017

20th October 2018

Last Date to Claim Input Tax Credit of FY 2017-18 [ Refer Last date to claim Input Tax Credit for FY 2017-18 under GST ]

25th October 2018

PF Return filling for Sep -2018 (including pension and Insurance scheme forms)

30 October 2018 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB(TDS on Certain Rent payment) of Income tax in the month of September, 2018

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018 under Income Tax

31st October 2018

GSTR -1 Quarterly Return (from July 2017  to September 2018]  if annual aggregate turnover upto Rs. 1.5 crore [ refer Notification No 43/2018 Central Tax Dated 10th September, 2018 , Notification No 33/2018  Central Tax Dated 10th August, 2018 ]
GSTR -1 [From July 2017 to  September 2018 ] Monthly Return  if annual aggregate turnover more than Rs. 1.5 crore [ Refer Notification No 44/2018 Central Tax  10th September, 2018 ]
Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2017-18. under Income Tax
Country-By-Country Report in Form No. 3CEAD by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2017-18.under Income Tax
Quarterly statement of TDS deposited for the quarter ending September 30, 2018 under Income Tax
Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) under 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 September 30, 2018 under Income Tax
Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director under Income Tax

GST Refund – Eighteen months

RFD-10 under GST – Eighteen months after end of the quarter for which refund is to be claimed

 15 November 2018

 GSTR -1 Quarterly Return (From July, 2018 to September, 2018 ) if annual aggregate turnover upto Rs. 1.5 crore  for the quarter  by–

(i) registered persons in the State of Kerala;

(ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

(iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry [refer Notification No 43/2018 Central Tax Dated 10th September, 2018 ]

31st December 2018

 

GSTR -1 Quarterly Return (from July, 2017 to September, 2018  ) if annual aggregate turnover upto Rs. 1.5 crore   by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August, 2018, [ refer Notification No 43/2018 Central Tax Dated 10th September, 2018 ]
FORM GSTR-1  Monthly Return  if annual aggregate turnover more than Rs. 1.5 crore ( from July, 2017 to November, 2018) for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August, 2018,
Direct Taxes Ready Reckoner
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