Due Dates

Important Statutory Due Dates

Tax Deducted at Source (TDS)

 

Due Date for Payment of TDS in case of office of Government :

Particulars

Due Date

Tax deposited with challan

7th of next month

Tax on perquisites opt to be

deposited by the employer

7th of next month

 

Due Date for Payment of TDS in case of other Assessees:

Period

Due Date

For Months of April to February

7th of next month

tax deductible in March

30th April of next year

(In case of TCS - 7th of April)

 

The Assessing Officer may with the prior approval of the Joint Commissioner permit quarterly payment of TDS as specified in the table below:-

  

 Period                                     

 

Due Date                             
April to June 7th July
July to September  7th October

October to December

7th January

January to March 30th April


Due Date for Filing TDS Returns

(Due Date for E-TDS Return 24Q, 26Q, 27Q)

 

Sl. No.

Quarter Ending On

Date of filing

1

30th June

31st July

2

30th September

31st October

3

31st December

31st January

4

31st March

31st May


 

Due Dates for Filing Income Tax Returns

 

Assessee Type

 

A company

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2017-2018 i.e., 01-Apr-2017 to 31-Mar-2018, the due date is 30-Sep-2018

A person other than a company whose accounts are required to be audited under the Income Tax Act or any other law

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2017-2018 i.e., 01-Apr-2017 to 31-Mar-2018, the due date is 30-Sep-2018

A working partner of a firm whose accounts are required to be audited under the Income Tax Act or any other law

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2017-2018 i.e., 01-Apr-2017 to 31-Mar-2018, the due date is 30-Sep-2018

Any other taxpayer

31-Jul-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2017-2018 i.e., 01-Apr-2017 to 31-Mar-2018, the due date is 31-July-2018

An assessee has entered into an international transaction or specified domestic transaction (i.e. who is required to furnish a report under Section 92E of Income Tax Act, 1961)

30-Nov-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2017-2018 i.e., 01-Apr-2017 to 31-Mar-2018, the due date is 30-Nov-2018

 

Due Date for Advance Payment of Tax:

In case of Assessees other than Companies

Due Date of Installment

Amount Payable

On or before 15th Sep

Not less than 30% of the Advance Tax Liability

On or before 15th Dec

Not less than 60% of the Advance Tax Liability as reduced by the amount, if any, paid in earlier installment

On or before 15th Mar

100% of the Advance Tax Liability as reduced by the amount, if any, paid in

earlier installments

 

In case of Companies

Due Date of Installment

Amount Payable

On or before 15th June

Not less than 15% of the Advance Tax Liability

On or before 15th Sept

Not less than 45% of the Advance Tax Liability as reduced by the amount, if

any, paid in earlier installment

On or before 15th Dec

Not less than 75% of the Advance Tax Liability as reduced by the amount, if

any, paid in earlier installments

On or before 15th March

100% of the Advance Tax Liability as reduced by the amount, if any, paid in

earlier installments

 

 

Goods & Services Tax

 

Due Dates for Filing of Goods & Services Tax(GST) Returns

 

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services effected Monthly 10th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly 15th of the next month
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly 20th of the next month
GSTR-3B Simple return for Jul 2017- Mar 2018 Monthly 20th of the next month
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-9A Annual Return Monthly 31st December of next financial year
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

 

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