A. Due dates for Compliances under GST
 11-01-2019Due date for filing GSTR-1 for m/o Dec 2018 → Applicable for taxpayers with
Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly
Return (Rs. One Crore Fifty Lacs) only.
 18-01-2019Due date for filing GSTR-4 (to be filed by a Composition Dealer) for the
period from Oct to Dec 2018.
 20-01-2019GSTR-3B for the m/o Dec 2018. Pay due Tax till this date
 31-01-2019Due date for filing GSTR-1 for Oct to Dec 2018 → Applicable for taxpayers
with Annual Aggregate turnover BELOW Rs. 1.50/- Crore.
 31-01-2019Due date for filing GSTR-7 (to be filed by the persons who is required to
deduct TDS under GST for the period from Oct to Dec 2018.
 31-01-2019Due date for filing GSTR-8 (to be filed by the persons who are required to
deduct TDS under GST for the period from Oct to Dec 2018.
  B. Due dates for Compliance under Income tax
 07-01-2019 Due date for deposit of tax deducted /collected at source for m/o Dec 2018.
 14-01-2019 Due date for issue of TDS Certificate for tax deducted under section 194-IA
(TDS on Immovable property) in m/o Nov 2018
 14-01-2019 Due date for issue of TDS Certificate for tax deducted under section 194-IB
(TDS on Certain Rent payment) in m/o Nov 2018
 15 -01-2019Due date for furnishing of Form 24G by an office of the Government where
TDS for the month of Dec 2018 has been paid without the production of a
challan.
 15 -01-2019Quarterly statement of TCS deposited for the quarter ending December 31,
2018
 30-01-2019Quarterly TCS certificate in respect of tax collected for the quarter ending
December 31, 2018.
 30-01-2019 Due date for furnishing of challan-cum-statement in respect of tax deducted
under Section 194-IA (TDS on Immovable property) in m/o Dec 18.
 30-01-2019Due date for furnishing of challan-cum-statement in respect of tax deducted
under Section 194-IB (TDS on Certain Rent payment) in m/o Dec 18.
 31-01-2019Quarterly Return for TDS deducted for Dec Quarter
 C. Due dates for Compliances under statutory dues
15-01-2019PF Payment for m/o Dec 2018
15-01-2019ESIC Payment for m/o Dec 2018.
25-01-2019PF Return filling for Dec-2018 (including pension and Insurance scheme
forms).

                   ASHISH KUMAR & ASSOCIATES

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