Due date calendar of August 2018

Due date calendar of August 2018 | GST Due date calendar for August 2018

Due date	Due date relates to:	Who needs to do the compliance	Relevant provision
7th August 2018	Due date for deposit of Tax deducted/collected for the month of July 2018.	All persons responsible for deducting TDS	You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
10th August 2018	GSTR-1 for the month of August 2018	Taxpayers having turnover of more than 1.5 crs	Section 37(1) of CGST Act 2017
14th August 2018	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June 2018	Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee.	Rule 31 (3A) of Income Tax Rules read with Section 194-IA
	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June 2018	Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.	Rule 31 (3B) of Income Tax Rules read with Section 194-IB
15th August 2018	PF Monthly PF payment for May 2018	Employer responsible for deducting Provident Fund	Section 38(1) of The Employees’ Provident Fund Scheme, 1952
	ESIC payment for the month of May 2018	Employer responsible for payment of ESIC	ESIC-Notification-15-th-contribution-date
	Due date for Issuance of Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2018	Every person responsible for deduction of tax shall furnish the certificate of deduction of tax at source in Form No. 16A to the payee.	You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
	Due date for furnishing of Form 24G	Office of the Government where TDS for the month of July, 2018 has been paid without the production of a challan	You May Also Refer :  [ Due Dates for E-Filing of TDS/TCS Return FY 2017-18 | AY 2018-19 ]
20th August 2018	Due date of GSTR-5 for the month of July 2018	Non-resident Taxable person	As per Rule 63 of CGST Rules 2017
	Due date of GSTR-5A for the month of July 2018	Non-resident Taxable person to supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient	As per Rule 64 of CGST Rules 2017
	Due date of GSTR-3B for the month of July 2018	All registered Tax Payers	Notification No. 16 /2018 – Central Tax
30th August 2018	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July 2018
30th August 2018	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July 2018
31st August 2018	Due date of Income Tax Return for the assessment year 2018-19	All Income Tax assessees other than :	Section 139(1) of Income Tax Act [The due date has been extended to 31st August vide order dated 26th July 2018]
		(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 or
		(d) an assessee who is required to furnish a report under section 92E.
	Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future	Trusts (if the assessee is required to submit return of income on or before August 31, 2018)	Explanation to Section 11(1) of Income Tax act
	Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(2) of Income Tax Act	Trusts (if the assessee is required to submit return of income on or before August 31, 2018)	Section 10(21) or 11(2) of Income Tax Act
	Due date 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 in Form no. 67.	(If the assessee is required to submit return of income on or before August 31, 2018.)	Notification Number 9 dated 19th September 2017
31st August 2018	Due date for furnishing DIR-3 KYC