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Tax & Compliance due dates in October, 2018


Compliance Calander October, 2018                                                                                                                                                     www.vmrca.com
S.No.
Last Date
Category
Compliance
Consequence of Delay/Non Compliance
1
5/10/2018
KYC of Directors
Every individual who has been alloted a Director Identification Number (DIN) on or before 31st of March, 2018, shall mandatorily submit e-form DIR-3 KYC on or before 5th October, 2018 with late filing fee of Rs. 500.
Late filling or Non-filing of e-form DIR-3 KYC may result to De-activation of DIN of Director along with penalties to be decided by MCA after expiration of 5th October, 2018.
2
7/10/2018
TDS/TCS Deposit
Payment of TDS/TCS for the month of September, 2018
Int. @ 1.5% pm and part thereof + Penalty may also be imposed
3
15/10/2018
ADT - 1
Filing of Auditor Appointment/Re-Appointment in AGM by Company
Additional fee as late fee to be paid with reason for delay
4
15-10-2018
TCS Return
Filing of Quarterly TCS return of Q 2 2018-19
Penalty Rs. 200 per day max upto amount of TCS
5
15-10-2018
ITR
Due date for Income Tax Return for A.Y. 2018-19 for Corporate, Non Corporate whose books of accounts are required to be audited, working partner of a firm whose accounts are required to be audited or an assessee who is required to furnish a report under Section 92E. 
as per slab, upto Rs.10000.
6
15-10-2018
Tax Audit Report
Filing of Tax Audit report as per Income Tax for 3CA/CB and 3CD who are liable to Audit U/s 44AB of the Income Tax Act, 1961
Rs. 1,50,000/- or 1/2 % of the turnover whichever is lower.
7
15-10-2018
ESI/ EPF
ESIC Challan Payment & Filing of Statement for the month of August, 2018.
as per slab, upto 25% pa
8
18-10-2018
GSTR-4
Filing of GST return by Composition dealers under GST
Late Fee Rs. 100 per day maximum upto Rs. 10,000
9
20-10-2018
GSTR-3B
Summary Return for the previous Month i.e. September, 2018
Penalty may be imposed Rs. 100 per day maximum upto Rs. 10,000/-
10
30-10-2018
AOC-4
Filing of Financial Statements by Company with MCA/ROC within 30 days from the date of AGM
Additional fee as late fee to be paid with reason for delay
11
31-10-2018
TDS Return
Filing of Quarterly TDS return of Q 2 2018-19
Penalty Rs. 200 per day max upto amount of TDS
12
31-10-2018
GSTR - 1
> GSTR-1 For the month of September, 2018 by registered person with aggregrate turnover above 1.50 crore.
> GSTR-1 For the Quarter July to Sept, 18 by registered person with turnover below 1.5 crore.
{with complete detail of supplies (goods/services) bill wise}
Late Fee Rs. 100 per day maximum upto Rs. 10,000

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