Compliance Calendar for the Month of October, 2018

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Claim ITC by certain taxpayers who opted out of composition scheme (who filed GST CMP – 04 between 2nd March, 2018 & 31st March, 2018)	GS – ITC 01	03-10-2018
2.	Return for Input Service Distributor	GSTR – 6	13-10-2018
3.	Quarterly return for taxpayers opting for Composition Scheme.	GSTR-4	18-10-2018
4.	Simple GSTR return for the month of September 2018	GSTR 3B	20-10-2018
5.	Summary of outward taxable supplies and tax payable by Non Resident taxable person & OIDAR	GSTR-5 & GSTR – 5A	20-10-2018
6.	Return of outward supplies of taxable goods and/or services from July to September 2018 (for Assesses having turnover less than 1.5 Cr.). Quarterly Return.	GSTR -1	31-10-2018
7.	Return of outward supplies of taxable goods and/or services for the Month of September 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	31-10-2018
Compliances Calendar for ESI and PF Payments
8.	PF Payment for September 2018	ECR	15-10-2018
9.	ESIC Payment for September 2018	ESI Challan	15-10-2018
Compliances Calendar for Income Tax Act
10.	Due date for deposit of tax deducted/collected for the month of September, 2018. (TDS & TSC)		07-10-2018
11.	Due date for deposit of TDS for the period July 2018 to September 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192,194A, 194D or 194H		07-10-2018
12.	Annual return of income for the assessment year 2018-19 if the assesses (not having any international or specified domestic transaction) is (a) corporate-assesses or (b) non-corporate assesses (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited).  CBDT extended the ‘due date' for filing of ITRs as well as reports of Audit from September 30, 2018 to October 15, 2018 in respect of the said categories of taxpayers.		15-10-2018
13.	Due date for furnishing of Form 24G by an office of the Government where TDS for the month of September, 2018 has been paid without the production of a challan	Form 24G	15-10-2018
14.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2018. (TDS on Immovable   property)		15-10-2018
15.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2018 (TDS on Certain Rent payment)		15-10-2018
16.	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending September, 2018	Form No. 15CC	15-10-2018
17.	Quarterly statement of TCS deposited for the quarter ending September 30, 2018		15-10-2018
18.	Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2018	-	15-10-2018
19.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2018 (TDS on Immovable   property)		15-10-2018
20.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2018 (TDS on Certain Rent payment)		30-10-2018
21.	Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2018		30-10-2018
22.	Intimation by a designated constituent entity, resident in India, of an international group for the accounting year 2017-18.	Form No. 3CEAB	31-10-2018
23.	Country-By-Country Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the accounting year 2017-18.	Form No. 3CEAD	31-10-2018
24.	Quarterly statement of TDS deposited for the quarter ending September 30, 2018		31-10-2018
25.	Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA)		31-10-2018
26.	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2018		31-10-2018
27.	Copies of declaration received in Form No. 60 during April 1, 2018 to September 30, 2018 to the concerned Director/Joint Director		31-10-2018
Compliances Calendar for LODR/SEBI
28.	Corporate Governance Report under Regulation 27(2)		15-10-2018
29.	Shareholding Pattern under Regulation 31		21-10-2018
30.	Statement of Investor Complaints under Regulation 13(3)		21-10-2018
31.	Reconciliation of share capital audit Report (SEBI- DP Reg.55A)		30-10-2018
32.	Certificate from Practicing Company Secretary under regulation Regulation 40 (9)		30-10-2018
33.	Compliance Certificate certifying maintaining physical & electronic transfer facility under Regulation 7 (3)		30-10-2018
34.	SEBI (LODR) Amendment Regulations, 2018
35.	An alternate director cannot be appointed for an independent director w.e.f. October 1, 2018. If any alternate director already appointed, he shall not continue with such appointment.		01-10-2018
36.	Top 500 listed entities based on market capitalization as on March 31, 2018 shall ensure obtaining D and O insurance before October 1, 2018.		01-10-2018
37.	Listed entities to evaluate if any of the existing Independent Directors (IDs) are ineligible to continue as IDs w.e.f. October 1, 2018 pursuant to Amendment made to definition of independent directors under the LODR.		01-10-2018
38.	Publish credit ratings for all its instruments on website and immediately update any revision in such credit ratings		01-10-2018
Compliance Calendar for Companies Act, 2013
31	Application for KYC of Directors for the year ending 31.03.2018 with fee of Rs. 500/- thereafter additional fee of Rs. 5,000/- will be applicable.	DIR 3 - KYC	05-10-2018
32	Filing of Form ADT-1 for appointment of auditor or auditors’ firm with the Registrar of Companies within 15 days of Annual General Meeting.	Form ADT-1	15-10-2018
33	Filing of Financial Statements with the Registrar of Companies within 30 days of Annual General Meeting.	Form AOC-4 /AOC 4 - XBRL	30-10-2018
34	Filing of Annual Return with the Registrar of Companies within 60 days of Annual General Meeting.	Form MGT-7	within 60 days of AGM
35	Filing Report on Annual General Meeting (Only listed Public Company)	Form MGT-15	within 30 days of AGM