Tax Compliance Calendar for July 2018-19

15^th July, 2018

 INCOME-   TAX

Quarterly statement of TCS deposited for the quarter ending June 30, 2018 (Form No. 27EQ)

Quarterly statement under rule 37BB(7) by an authorised dealer in respect of foreign remittances mode during the quarter ending June 30, 2018 (Form No. 15CC)

Upload declarations received from recipients in Form No. 15G/15H during the quarter ending June 30, 2018.

18^th July, 2018

GST

GSTR-4 (Apr, 2018 – Jun, 2018) under composition scheme.

20^th July, 2018

GST

GSTR-3B (June, 2018) – Summary Return

GSTR-5 (June, 2018) – For Non-Resident foreign taxable person

GSTR-5A (June, 2018) – For OIDAR services provider

30^th July, 2018

INCOME-   TAX

Tax deducted at source under sections 194-IA and 194-IB (during June 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)

Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending June 30, 2018 (Form No. 27D)

31^st July, 2018

GST

GSTR-1 (Apr – Jun, 2018) – Outward Supplies (Quarterly by taxable person other than ISD and those under composition scheme)

GSTR-6 (July, 2017 – June, 2018): ISD Return

INCOME-TAX

Annual return of income for the assessment year 2018-19 if the assessee is not required to submit return of income on September 30, 2018 or November 30, 2018 (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 July 31, 2018 (Form No. 67)

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2018 (Form No. 26QAA)

Quarterly statement of tax deducted for the quarter ending June 30, 2018 (TDS Salary: Form No. 24Q, TDS other : Form No. 26Q, TDS non-resident : Form No. 27Q)

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 July 31, 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 July 31, 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 July 31, 2018) (Form No. 10)