Compliance Calendar for Month of December 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 November 2018 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.	GSTR -1	11-12-2018
2.	Return of outward supplies of taxable goods and/or services for September and October 2018 (for Assesses having turnover more than 1.5 Cr.) only for 11 districts of Tamil Nadu affected by Cyclone Gaza (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram).	GSTR -1	20-12-2018
3.	Simple GSTR return (GSTR 3B) for the Month of September and October, 2018 by above 11 Districts affected by Cyclone Gaza.	GSTR-3B	20-12-2018
4.	Simple GSTR return for the month of November 2018.	GSTR 3B	20-12-2018
5.	Due date for filing declaration (Details of goods/ capital goods sent to job worker and received back) during July, 2017 to September, 2018.	ITC-04	31-12-2018
6.	Annual Return	GSTR – 9	31-12-2018
7.	Statement of reconciliation between the Annual returns in GSTR-9 filed for an FY, first being 2017-18 and the figures as per Audited Annual Financial statements of the taxpayer.	GSTR – 9C	31-12-2018
Compliances Calendar for ESI and PF Payments
8.	PF Payment for November 2018	ECR	15-12-2018
9.	ESIC Payment for November 2018	ESI Challan	15-12-2018
Compliances Calendar for Income Tax Act
1.	Due date for deposit of tax deducted/collected for the month of November, 2018. (TDS & TCS)		07-12-2018
2.	Due date for furnishing of Form by an office of the Government where TDS for the month of November, 2018 has been paid without the production of a challan.	Form 24G	15-12-2018
3.	Third instalment of advance tax for the assessment year 2019-20.		15-12-2018
4.	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2018. (TDS on Immovable   property)		15-12-2018
5.	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2018 (TDS on Certain Rent payment)		15-12-2018
6.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2018 (TDS on Immovable   property)		30-12-2018
7.	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2018 (TDS on Certain Rent payment)		30-12-2018
Compliances Calendar for RBI/FEMA
8.	Due date for furnishing Annual Performance Reports (APR) of the overseas JV/WOS based on its audited financial statements with the RBI through AD Bank.	Form ODI	31-12-2018
Compliances Calendar for LODR/SEBI
9.	NIL
Compliance Calendar for Companies Act, 2013
10.	Every existing body corporate other than a company governed by the NFRA Rules (Rule 3(1)), shall inform the National Financial Reporting Authority (“NFRA”) about details of the auditor(s) as on 13th November 2018.	e-form NFRA-1	12-12-2018
11.	Filing of Financial Statements with the Registrar of Companies for the FY ended on 31.03.2018.	Form AOC-4 /AOC 4 – XBRL/ Form AOC-4 (CFS)	31-12-2018
12.	Filing of Annual Return with the Registrar of Companies for the FY ended on 31.03.2018.	Form MGT-7	31-12-2018
13.	Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc as on the Annual General Meeting (AGM) date.	Form IEPF-2	Within 90 days from the date of AGM
14.	Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018	Form BEN-2	30 days from the date of deployment of e-form BEN-2 in the MCA portal