Due Dates - GST

Due date of payment of GST 20th of the following month  
Late fee for delayed payment 18% p.a. for the period of delay If paid after due date
  24% p.a. for the period of delay If excess ITC is Claimed or excess reduction in Output Tax


Sr. no. Type of
Return form 		Particulars Applicability Frequency Due Date
as per law 		Financial Year Period Changes in due dates
(if annual turnover
is more than 1.5 crores)
1 GSTR 1 Details of outward supplies of taxable goods and/or services effected Annual turnover exceeding Rs. 1.5 crores Monthly 10th of the next month 2017-18 July to November 10th Jan 2018
  Click To View Dates    
  Annual turnover upto Rs. 1.5 crores Quarterly 30th/ 31st of the month following quarter Click To View Dates    
2 GSTR 2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit.   Monthly 15th of the next month Not Applicable as of now    
3 GSTR 3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.   Monthly 20th of the next month Not Applicable as of now    
4 GSTR 3B Simple return for Jul 2017- Mar 2019   Monthly 20th of the next month Applicable upto 31 March 2019    
5 GSTR 4 Return for compounding taxable person Composition taxpayers Quarterly 18th of the month succeeding quarter Applicable    
6 GSTR 5 Return for Non-Resident foreign taxable person   Monthly 20th of the next month      
7 GSTR 6 Return for Input Service Distributor   Monthly 13th of the next month      
8 GSTR 7 Return for authorities deducting tax at source.   Monthly 10th of the next month      
9 GSTR 8 Details of supplies effected through e-commerce operator and the amount of tax collected   Monthly 10th of the next month      
10 GSTR 9 Annual Return Normal Taxpayer Annually 31st December of next financial year Due Date extended to 31 March 2018    
11 GSTR 9A Annual Return Composition taxpayers Annually 31st December of next financial year Due Date extended to 31 March 2018    
12 GSTR 9B Annual Return E-Commerce Operators Annually 31st December of next financial year      
13 GSTR 9C Annual Return Taxpayer with annual turnover more than Rs. 2 crore Annually 31st December of next financial year Due Date extended to 31 March 2018    
14 GSTR 10 Final Return   Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.      
15 GSTR 11 Details of inward supplies to be furnished by a person having UIN and claiming refund   Monthly 28th of the month following the month for which statement is filed      

Due Dates - Income Tax

Income Tax Returns Due Date Actual Date fo FY 2017-18
Individuals/Hindu Undivided Family/ Partnership Firm not liable to tax audit 31July of the Year immediately after close of financial year 31 August 2018
Body of Individuals/ Association of Persons (BOI/AOP) 31July of the Year immediately after close of financial year 31 August 2018
Partnerships Firms liable to tax audit 30th September of the Year immediately after close of financial year 31 October 2018
Companyt 30th September of the Year immediately after close of financial year 31 October 2018
COMPANY(REQUIRING TP REPORT) 30th November of the Year immediately after close of financial year 30th November 2018


Income Tax Return applicable on Tax Payers

Income Tax Return Form No. Taxpayers who are required to Fill this form Other Conditions
ITR 1 - SAHAJ Individuals with total income less than Rs. 50 lakhs Having income only from Salary, 1 House property and Other Sources (except lottery and horse race winnings) and no foreign assets or incomes
ITR 2 Individuals other than required to file ITR 1 Having different sources of incomes in addition to those in ITR 1
ITR 3 Individuals/Hindi Undivided Family Income from business and profession with or wihtout Other Incomes
ITR 4 Individuals/HUF/ Partnership firm (other LLP) opting for Presumptive scheme A) Business receipts / Turnover upto Rs. 2cr or
B) Professional receipts upto 0.5 cr
ITR 5 Partnership Firms/LLPs/AOP/BOI including Private Trusts Any income
ITR 6 Companies except those engaged in Charitable activities Any income
ITR 7 Specified persons like:
Charitable or religious Trusts
Political Parties
Certain specified institutions under section 10
University/ College/ Institution engaged in scientific or social science or statistical research
Business Trust/ Investment Fund u.s 115UB
Any income


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Due Dates - TDS Returns

    Due Date of Deposit of TDS Quarter ENDING on 30th June Quarter ENDING on 30th September Quarter ENDING on 31st December Quarter ENDING on 31st March
24Q Return for tax deducted in case of salaries 7th of Next Month 31st July of the financial year 31st October of the financial year 31st January of the next year 31st May following 31st March
26Q Return for tax deducted on payments other than Salaries 7th of Next Month 31st July of the financial year 31st October of the financial year 31st January of the next year 31st May following 31st March
27Q Return for tax deducted on Payments made to Non-Residents 7th of Next Month 31st July of the financial year 31st October of the financial year 31st January of the next year 31st May following 31st March

Note: Due date for payment of TDS fot the month of March is 30th April


Tax Collected At Sources(TCS)

    Due Date of Deposit of TDS Quarter ENDING on 30th June Quarter ENDING on 30th September Quarter ENDING on 31st December Quarter ENDING on 31st March
27EQ Return for tax collected on certain transactions (Check transactions link below) 7th of Next Month 15th July of the financial year 15th October of the financial year 15th January of the next year 15th May following 31st March

Check Applicable Items And Rates

Due Dates - Advance Tax

Instalment Number Quantum of tax required to be paid Due Date
1st INSTALLMENT 15% 15th June of the Financial Year
2nd INSTALLMENT 45% 15th September of the Financial Year
3rd INSTALLMENT 75% 15th December of the Financial Year
4th INSTALLMENT 100% 15th March falling in the Financial Year


Due Dates - Companies Act 2013

Annual Compliances

Serial No Nature of compliance Due Date Form
1 KYC of directors 30 April of each financial year DIR 3
2 Appointment of Auditor 15 days of each AGM ADT 1
3 Annual return 30 days of Annual general Meeting or 31 October AOC 4
4 Annual Return for One Person Companies 60 days of entry of ordinary resolution in Minute Book. MGT 7
5 Disclosure of interest in other entities. By Director of the Company in First Meeting of the Board (each year) MBP 1
6 Disclosure of non-disqualification. By Director of the Company in each Financial Year will file with Company. DIR 8




Compliances to be made at the time of incorporation

Form Section mandating the filing Filing By Filing To When Reason of filing
INC 9 7 Director Company At the time of incorporation declaration shall be submitted by each of the subscribers to the memorandum and each of the first directors named in the articles 
    Company ROC At the time of incorporation declaration shall be submitted by each of the subscribers to the memorandum and each of the first directors named in the articles  
DIR 2 164 Director Company on or before the appointment furnish to the company a consent in writing
DIR 3   Director Government Every applicant, who intends to be appointed as director of an existing company shall make an application electronically to the CG allotment of a Director Identification Number (DIN)
INC 32 (SPICE)   Company ROC At the time of incorporation  
DIR12   Director Company   Particulars of First Directors of the Company and their Consent to Act as Such
MBP 1 184 Every Director Company At the first Board Meeting and Annually in each Financial Year will disclose his interest in other entities and whenever there is change in his interest declared earlier
DIR 8 164 Every Director Company before he is appointed or re-appointed. To ensure that director is not disqualified to act
DIR 9 164 Company ROC Where default is committed in filing of financial statements or annual returns, or fails to repay any deposit, interest, dividend, or fails to redeem its debentures,   

Due Dates - PF and ESI

Serial No. Nature of Compliance Due Date
1 Payment of monthly EPF and ESI contribution 15th of the next month
2 Return of PF (April to March) 25th of the next month
3 Annual Return for the year (April to March) 30th April of the following year


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