Compliance Calendar for the Month of July 2018

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliances Calendar for GST
1.	Return of outward supplies of taxable goods and/or services for the Month of  June 2018 (for Assessees having turnover exceeding 1.5 Cr.)	GSTR -1	10-07-2018
2.	Quarterly Return for Composition Scheme Dealer	GSTR 4	18-07-2018
3.	Simple GSTR return for the Month of  June 2018.	GSTR-3B	20-07-2018
4.	Filing of Quarterly GSTR-1 for April 2018 to June 2018.	Quarterly GSTR-1	31-07-2018
5.	Filing of GSTR-6 for the months from July 2017 to June 2018.	GSTR 6	31-07-2018
Compliances Calendar for ESI and PF Payments
6.	PF Payment for June 2018.	ECR	15-07-2018
7.	ESIC Payment for June 2018	ESI Challan	15-07-2018
Compliances Calendar for Income Tax Act
8.	Deposit of tax deducted/collected at source for June 2018 (TDS & TCS)	Challan No.ITNS- 281, Form 26QB (Purchase of Property)	07-07-2018
9.	Due date for deposit of TDS for the period April 2018 to June 2018 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.	-	07-07-2018
10.	Issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable   property ) & under 194-IB (TDS on Certain Rent payment) in the month of May, 2018.	-	15-07-2018
11.	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending June, 2018	Form No. 15CC	15-07-2018
12.	Quarterly statement of TCS deposited for the quarter ending 30 June, 2018	-	15-07-2018
13.	Due date for furnishing of Form by an office of Government where TDS for June 2018 has been paid without the production of a challan.	Form 24G	15-07-2018
14.	Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2018.	-	15-07-2018
15.	Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2018	-	30-07-2018
16.	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA(TDS on Immovable   property) & under Section 194-IB(TDS on Certain Rent payment) in the Month of  June, 18.	-	30-07-2018
17.	Filing of Quarterly Income Tax Return for 1st Quarter eTDS Return.	Form No 24Q and Form No. 27A	31-07-2018
18.	Income Tax Return for the Assessment Year 2018-19 (for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books are subject to audit) or (c) working partner of a firm whose accounts are required to be audited or (d) an assessee under section 92E)	ITR e-Filing	31-07-2018
19.	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	-	31-07-2018
20.	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)	-	31-07-2018
21.	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 (if the assessee is required to submit return of income on or before July 31, 2018).		31-07-2018
22.	Statement to be furnished to accumulate income for future application under section 10(21) or 11(2) (if the assessee is required to submit return of income on or before July 31, 2018)	Form No. 10	31-07-2018
23.	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. (If the assessee is required to submit return of income on or before July 31, 2018.)	Form No. 67	31-07-2018
Compliances Calendar for FEMA
24.	Filing of Annual statement of Assets and Liabilities for fy 2017-18 with RBI (applicable in case of company having foreign investment)	FLA Return	15-07-2018
Compliances Calendar for LODR/SEBI
25.	Corporate Governance under Regulation 27(2)		15-07-2018
26.	Shareholding Pattern under Regulation 31		21-07-2018
27.	Statement of deviation or variation under Regulation 32(1)		21-07-2018
28.	Statement of Investor Complaints under Regulation 13(3)		21-07-2018
29.	Reconciliation of share capital audit report	-	30-07-2018

List of Notified Sections of the Companies (Amendment) Act, 2017 - As on 29.06.2018

S. No.	Sections of Amendment Act, 2017			Section of Companies Act, 2013	Particulars of Section
Sections Notified on 13th June, 2018
1.	Section 21 Clause (iii) & Section 22			Section 89 Section 90	Declaration in respect of beneficial interest in any share Register of Significant beneficial owners in a Company
2.	Section 24			Section 93	Return to be filed with Registrar in case promoters’ stake change
3.	Section 25			Section 94	Place of Keeping and inspection of registers, returns etc.
4.	Section 26			Section 96	AGM
5.	Section 71			Section 216	Investigation of ownership of Company
Sections Notified on 07th May, 2018
6.		Section 2 Clause (i) and (xiii)	Section 2		Definitions
7.		Section 8	Section 26		Matter to be stated in Prospectus
8.		Section 13	Section 54		Issue of Sweat Equity Shares
9.		Section 18	Section 77		Duty to Register charge
10.		Section 19	Section 78		Application for registration of charge
11.		Section 21 Clause (i) (ii)	Section 89		Declaration in respect of beneficial interest in any share
12.		Section 23 clause (iii) & (iv)	Section 92		Annual Return
13.		Section 30	Section 117		Resolution and agreements to be filed
14.		Section 31	Section 121		Report on Annual General Meeting
15.		Section 33	Section 129		Financial Statement
16.		Section 39	Section 137		Copy of financial statement to be filed with Registrar
17.		Section 40	Section 139		Appointment of Auditors
18.		Section 46	Section 149		Company to have Board of Directors
19.		Section 49	Section 157		Company to inform Director identification Number to Registrar
20.		Section 52	Section 164		Disqualifications for appointment of Director
21.		Section 54	Section 167		Vacation of office of Director
22.		Section 55	Section 168		Resignation of Director
23.		Section 56	Section 173		Meeting of Board
24.		Section 57	Section 177		Audit Committee
25.		Section 58	Section 178		Nomination and Remuneration Committee and Stakeholders Relationship Committee
26.		Section 61	Section 185		Loan to Directors
27.		Section 62	Section 186		Loan and investment by Company
28.		Section 80 Clause (i) (ii)	Section 403		Fee for Filing etc
29.		Section 83	Section 410		Constitution of Appellate Tribunal
30.		Section 86	Section 435		Establishment of Special Courts
31.		Section 87	Section 438		Application of code of proceedings before special court
32.		Section 88	Section 439		Offences to be non-cognizable
33.		Section 89	Section 440		Transitional provisions
Sections Notified on 9th  February, 2018
34.	Section 2		Section 2		Definitions (except definition of Associate & Subsidiary)
35.	Section 3		New Section 3A		Member severally liable in certain cases
36.	Section 7		Section 21		Authentication of Documents, Proceeding & Contracts
37.	Section 9		Section 35		Civil Liability for mis-statement in prospectus
38.	Section 11		Section 47		Voting Right
39.	Section 12		Section 53		Prohibition on issue of shares at discount
40.	Section 14		Section 62		Further issue of share capital
41.	Section 17		Section 76A		Penalty on Deposit
42.	Section 27		Section 100		Calling of extra ordinary general meeting
43.	Section 28		Section 101		Notice of Meeting
44.	Section 29		Section 110		Postal Ballot
45.	Section 32		Section 123		Declaration of Dividend
46.	Section 34		Section 130		Re opening of accounts of courts or tribunals order
47.	Section 35		Section 132		Constitution of National financial reporting authority
48.	Section 38		Section 136		Right of members to copies of audited financial statement
49.	Section 41		Section 140		Removal, resignation of auditor
50.	Section 42		Section 141		Eligibility, qualifications and disqualification of auditors
51.	Section 43		Section 143		Power and duties of auditors and auditing standards
52.	Section 44		Section 147		Punishment for contravention
53.	Section 45		Section 148		Central govt. to specify audit of items of cost in respect of certain companies
54.	Section 47		Section 152		Appointment of Directors
55.	Section 48		Section 153		Application of allotment of DIN
56.	Section 50		Section 160		Right of persons other than retiring directors to stand for directorship
57.	Section 51		Section 161		appointment of additional director, alternate director and nominee director
58.	Section 53		Section 165		Number of directorship
59.	Section 59		Section 180		Restrictions of power of board
60.	Section 60		Section 184		Disclosure of interest by Director
61.	Section 63		Section 188		Related party transaction
62.	Section 65		Section 195		Prohibition on insider trading of securities
63.	Section 64		Section 194		Prohibition on forward dealings in securities of company by director or key managerial personnel
64.	Section 72		Section 223		Inspector’s Report
65.	Section 73		Section 236		Purchase of minority shareholding
66.	Section 74		Section 247		valuation by registered valuer.
67.	Section 77		Section 379		Application of act to foreign companies
68.	Section 78		Section 384		Debentures, annual return, registered of charge, books of account
69.	Section 79		Section 391		Application of section 34 to 36 and chapter XX
70.	Section 82		Section 409		Qualification of president and member of tribunal
71.	Section 84		Section 411		Qualification of chair person and member of appellate tribunal
72.	Section 85		Section 412		Selection of members of Tribunal and appellate tribunal
73.	Section 90		Section 441		Compounding of certain offences
74.	Section 91		Section 446		Insertion of new section 446A and 446B
75.	Section 92		Section 447		Punishment for fraud
76.	Section 93		Section 458		Delegation by central government of its powers and functions
Sections Notified on 26th January, 2018
77.	Section 1		--		section 4
78.	Section 4		Section 4		Memorandum