GST and Income Tax Calendar for November 2018 : Due Dates

By | November 12, 2018
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(Last Updated On: November 12, 2018)

GST and Income Tax Due Dates Calendar for November 2018

Video Explanation by CA Satbir Singh on GST and Income Tax Calendar for November 2018 : Due Dates

Following are the due dates for November 2018 under GST and Income Tax act

7 November 2018 –

  • Due date for deposit of Tax deducted/collected for the month of October, 2018. 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

10 November 2018 

11th November 2018 

[Note : Due date for October 2018 GST Monthly Return in GSTR 1 is 31st December 2018  if annual aggregate turnover more than Rs. 1.5 crore for 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 ]

14 November 2018 –

  • Due date for issue of TDS Certificate for tax deducted under section 194-IA of Income Tax Act (Payment on transfer of certain immovable property other than agricultural land.)  in the month of September, 2018.
  • Due date for issue of TDS Certificate for tax deducted under section 194-IB of Income Tax Act (Payment of rent by certain individuals or Hindu undivided family.)  in the month of September, 2018.

15 November 2018 –

  • Quarterly TDS certificate under income Tax Act (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2018
  • Due date for furnishing of Form 24G by an office of the Government where TDS for the month of October, 2018 has been paid without the production of a challan  under income Tax Act
  • Monthly Provident Fund payment for October 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 ]

20th November 2018 

[Note : Due date for GSTR 3B for October 2018 is  31st December 2018  for Taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 ]

25th November 2018 

30 November 2018 

  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA of income tax act ( Payment on transfer of certain immovable property other than agricultural land ) in the month of October, 2018
  • Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB of income tax act (Payment of rent by certain individuals or Hindu undivided family.) in the month of October, 2018
  • Annual return of income for the assessment year 2018-19 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
  • Audit report under section 44AB for the assessment year 2018-19 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
  • Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction
  • Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2017-18
  • 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 2016-17.
  • Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during 2017-18
  • Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2017-18) to units holders
  • Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA
  • Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB
  • Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2017-18. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A
  • Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager.
  • 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 (if the assessee is required to submit return of income on November 30, 2018)
  • Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on November 30, 2018)
  • Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction undersection 35(2AB) [if company has any international/specified domestic transaction]
  • Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2018)
  • 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 due date of submission of return of income is November 30, 2018).

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