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:-

Due Date for Filing TDS Returns

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

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