PASSION FOR PROFESSION-2

PASSION FOR PROFESSION-2

A. Due dates for Compliances under GST for the Month of June 2018

10-06-2018- Due date for filing GSTR -1 for the Month of May 2018 – Applicable for taxpayers with Annual Aggregate turnover More than 1.50/- Crore (Rs. One Crore Fifty Lacs only)
20-06-2018- GSTR-3B for the Month of May 2018 Pay due Tax till this date. (Earlier it was filed required to be filed before GSTR-1 &but now from May onwards GSTR-1 is to filed first so data needs to be finalized before 10th itself.
30-06-2018 Due date of – Tran – 2. Registered persons under GST but unregistered under the old regime. A dealer or trader who does not have documents of duty paid in the previous regime. Last Chance to claim Input Tax Credit on Stock of 30.06.2017.
The time period for filing GSTR-2 & GSTR-3 for July 2017 – March 2018 will be subsequently notified.
RFD-10:- Eighteen months after the end of the quarter for which refund is to be claimed
01-06-2018- E Way Bill for Intrastate Movement of Goods Mizoram, Odisha, Punjab, Chhattisgarh, Goa and Jammu & Kashmir. Besides, Tamil Nadu & West Bengal will roll out on June 2 & June 3 respectively.

B. Due dates for Compliance under Income tax for the Month of June 2018

07-06-2018- Due date for deposit of tax deducted/collected at the source for m/o May 2018
15-06-2018 – Due date for furnishing of Form 24G by an office of Government where TDS for m/o May 2018 has been paid without the production of a challan.
14-06-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o April 2018
14-06-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o April 2018
15-06-2018 – Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2018
15-06-2018 – TDS certificates in respect of tax deducted for salary for the financial year 2017-18.
15-06-2018 – First installment of advance tax for the assessment year 2019-20 (Financial Year 2018-19)
29-06-2018 – Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9Ain financial year 17-18.
30-06-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable property) in m/o May 18.
30-06-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB(TDS on Certain Rent payment) in m/o May 18.
30-06-2018 – Return in respect of securities transaction tax for financial year 17-18
30-06-2018 – the Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of quarter ending March 31, 2018
30 -06-2018 – Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2017-18
30 -06-2018 – Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2018
30-06-2018 – Due date for furnishing of the statement of income distributed by the business trust to its unitholders during the financial year 2017-18.

C. Due dates for Compliances under ESI, PF Acts for the Moth of June 2018

15-06-2018- PF Payment for m/o May 2018.
15-06-2018- ESIC Payment for m/o May 2018
25-06-2018 – PF Return filling for May -2018 (including pension and Insurance scheme forms)

CA PINKI KEDIA
FCA DISA LLB
MUMBAI