7^th September, 2018

INCOME-TAX

Tax deducted (under any provision except sections 194-IA and 194IB)/collected at source (during August 2018) to be deposited (Challan No. ITNS 281)

11^th September, 2018

GST

GSTR-1 (August, 2018): Outward Supplies (Monthly by taxable person other than ISD and those under composition scheme)

15^th September, 2018

INCOME-   TAX

Second instalment of advance income-tax for the assessment year 2019-20

Annual return of income for the assessment year 2018-19 in case of Kerala assessee’s if they are not required to submit return of income on September 30, 2018 or November 30, 2018 (Income: Form Nos. ITR-1 to ITR-7)

Note: In view of disruption cause due to severe floods, the CBDT has further extended due date for filing of return from August 31, 2018 to September 15, 2018 vide Order [F.NO.225/242/2018/ITA.II], DATED 28-8-2018

20^th September, 2018

GST

1.      GSTR-3B (August, 2018) – Summary Return

2.      GSTR-5 (August, 2018) – For Non-Resident foreign taxable person

3.      GSTR-5A (August, 2018) – For OIDAR services provider

30^th September, 2018

 INCOME- TAX

Tax deducted at source under sections 194-IA and 194-IB (during August 2018) to be deposited (challan for tax deducted under section 194-IA: Form No. 26QB, challan for tax deducted under section 194-IB : Form No. 26QC)

Annual return of income for the assessment year 2018-19 if the assessee (not having any international transaction or specified domestic transaction subject to transfer pricing provision) is

        a)   Corporate-assessee or

        b)   Non-corporate assessee (whose books of account are required to be audited) or

         c) Working partner (of a firm whose accounts are required to be audited) (Income: Form Nos. ITR-1 to ITR-7)

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, if due date of submission of return of income is September 30, 2018 (Form No. 67)

Audit report under section 44AB for the assessment year 2018-19 in the case of a corporate assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2018) (Form Nos. 3CA or 3CB and 3CD)

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 September 30, 2018)

Upload 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 September 30, 2018) (Form No. 9A)

Upload statement to accumulate/set apart income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on September 30, 2018) (Form No. 10)

Electronically submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] (Form No. 3CLA)

GST

GSTR-6 (July, 2017 to August, 2018): Monthly Input Service Distributor Return