Key Dates – December 2017
Compliances under Income Tax Act, 1961.
- 7 December 2017 – Due date for deposit of Tax deducted by an office of the government for the month of November, 2017. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.
- 15 December 2017 – Due date for Third Instalment of Advance Tax for the Assessment Year 2018-19.
- 15 December 2017 -Due date for issue of TDS Certificate for the tax deducted under section 194IA in the month of October 2017.
- 3oth December 2017 – Due date for furnishing of challan cum statement in respect of TDS under section 194IA deducted in the month of November 2017.
Compliances under EPF & ESI Act,
- 15 December 2017 –Due date for depositing EPF (Employee Provident Fund) under EPF Act.
- 15 December 2017 -Due date for depositing ESI (Employee State Insurance ) under ESIC Act.
Compliances under GST Act,
- 31 December 2017 –Due date for filing GSTR-1 for the quarter ending Sep 2017 i.e. July to Sep.- Applicable for taxpayers with Annual turnover upto Rs. 1.50 Crore.
- 31 December 2017 -Due date for filing GSTR-1 from the month of July to Oct 2017 – Applicable for taxpayers with Annual turnover more than Rs. 1.50 Crore.
- 27 December 2017 -Due date for furnishing of Original GST TRAN-1 & Revision of already submitted GST TRAN-1.
- 20 December 2017 -GSTR-3B for the month of November 2017.
- 24 December 2017 -GSTR-4 filing for Composition Dealer under GST for the quarter July-September 2017 is extended to 24th Dec. 2107.
- 31 December 2017 -GSTR-6 filing by an Input Service Distributor for the month of July 2017 has been extended to 31st Dec 2017.
- 31 December 2017 -ITC-04 filing by manufacturer or traders for goods movement with Jobworker.
- 11 December 2017 -GSTR-5 for Non-resident taxable person for the months of July to Oct 2017.
CA Lukesh Sethi