Due Date Compliance Calendar for the month of May 2018

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A. Due dates for Compliances under GST
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• 10-05-2018- Due date for filing GSTR -1 for the month of March 2018. Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
  

• 31-05-2018- Due date for filing GSTR -1 for the month of April 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50 Crore (Rs. One Crore Fifty Lacs only)
  

• 20-05-2018- GSTR-3B for the m/o April. Also Pay due Tax till this date.
  

• 31-05-2018 – Due date of GSTR-6 (filed by an input service distributor) for the months from July 2017 to April 2018
  

• Time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.
  

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

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B. Due dates for Compliance under Income tax

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• 07-05-2018- Due date for deposit of tax deducted/collected at source for the month of April 2018
  

• 15-05-2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan
  

• 15-05-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March 2018
  

• 15-05-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March 2018
  

• 15-05-2018 – Quarterly statement of TCS deposited for the quarter ending March 31, 2018
  

• 30-05-2018- Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2017-18
  

• 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in m/o April 18.
  

• 30-05-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IBin m/o April 18.
  

• 31 -05-2018 – Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
  

• 31-05-2018 – Quarterly statement of TDS deposited for the quarter ending March 31, 2018
  

• 31-05-2018 – Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BAof the Act respect of a financial year 2017-18.
  

• 31-05-2018 – Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA (1)(k)(in Form No. 61B) for calendar year 2017 by reporting financial institutions.
  

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C. Due dates for Compliances under ESI, PF Acts

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• 15-05-2018- PF Payment for m/o April 2018.
  

• 15-05-2018- ESIC Payment for m/o April 2018
  

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D. Companies Act

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• 01-05-2018 – Condonation of Delay Scheme 2018  [CODS-2018] allows Defaulting Companies to file its overdue documents which were due for filing.
• 31-05-2018 AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015
• 30-05-2018 Annual return filling of LLP in form 11

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E. RBI Act
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30-05-2018 Non-deposit NBFC with specified asset size is required to submit the return on Financial indicators in NBS-8/NBS-9 respectively.
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REGARDS
ACA SOURAV BAGARIA