(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 MaterialDue 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
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
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
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,
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