Due Date Compliance Calendar for December 2018
Date Form
7th Dec TDS/TCS Liability Deposit
11th Dec GSTR-1 Return Filling Due Date
13th Dec GSTR-6 Return Filling Due Date
15th Dec GSTR-9C Return Filling Due Date
15th Dec Provident Fund/ESI Due Dates
20th Dec GSTR-5A Return Filling Due Date
20th Dec GSTR-3B Return Filling Due Date
20th Dec GSTR-5 Return Filling Due Date
31st Dec ITC-04 Job Work Return
31st Dec GSTR-9C Return Filling Due Date
31st Dec MGT-7 Due Date
31st Dec AOC-04, AOC (CFS), AOC-4 XBRL
31st Dec GSTR-9 Return Filling Due Date
*All the amount is deducted in accordance with the provisions of Chapter XVII-B by an office of the Government without challan (Treasury Challan) should be deposited on the same day of deduction.
The above calendar shows the due dates to fill out the forms.
7th Dec- TDS/TCS Liability Deposit
December 7th is the last date to file for TDS/TCS Liability Deposit. In case of late filing, there will be a penalty of Rs.200 per day until the return is filed. You will need to pay the fine until the fine amount is equal to the TDS payable.
When the ‘amount’ of fine is same as the TDS amount payable then you will then have to pay interest on your next TDS payable.
11th Dec- GSTR-1 Return Filling Due Date
Registered dealers are required to file GSTR-1 every month. The return can be filed on GST Portal but it can be a hectic process with a lot of manual filing.
13th Dec- GSTR-6 Return Filling Due Date
GSTR-6 is a monthly return which is filed by an Input Service Distributor. GSTR 6 contains a complete detail of all the documents which are issued for distribution of Input Tax Credit. GSTR 6 has to be filed even if the return is nil.
GSTR 6 has a due date of 13th of every month. In case of delay, there will be 
late fees of Rs. 50 per day.
15th Dec- GSTR-9C Return Filling Due Date
It is a statement of reconciliation between the Annual returns in GSTR-9 filed for an FY and the figures as per Audited Annual Financial statements of the taxpayer.
GSTR-9C is to be prepared and certified by Chartered Accountant. GSTR-9C is to be filed through the GST Portal. The statement is applicable to the taxpayers which get their annual account audited under GST laws.
15th Dec- Provident Fund/ESI Due Date
Provident Fund or PF is to be submitted on 15th of every month by the employer. The amount is 10 or 12% of the employee’s wages towards PF on or before 15th of every month. Most establishments have to pay 12% of the employee wages to PF but in certain cases, it is just 10%.
20th Dec- GSTR-5A Return Filling Due Date
GSTR-5A Return is to be filed by the OIDAR (Online Information and Database Access or Retrieval) Service providers.
A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India.
20th Dec- GSTR-3B Return Filling Due Date
It is a monthly return which is to be filed on 20th Dec. GSTR-3B Return is basically a monthly self-declaration which all the taxpayers are required to file through the GST Portal until March 2019.
It requires a lot of manual entries of values which can’t be copied. GST liability is calculated after this form is submitted.
Registrants which are not required to file GSTR-3B are:
• Input Service Distributors & Composition Dealers
• Suppliers of OIDAR
• Non-resident taxable person
20th Dec- GSTR-5 Return Filling Due Date
This form is to be filed by the Non-Resident taxable person. A non-resident Taxable person is one who does not have a business establishment inside Indian boundary and only has small short period business in India.
This form is due on 20th of every month. GSTR-5 is important as it contains all the details of business details for Non0resident taxpayers.
31st Dec- ITC-04 Job Work Return
The deadline for filing the ITC-04 Work Return is 31st Dec. To file this, firstly you need to download the GST ITC-04 offline tool, from the GST Portal. The tool will open as an Excel file with 3 worksheets which need to be filled by the principal manufacturer working with other workers.
31st Dec- GSTR-9C Return Filling Due Date
GSTR-9C Return is an annual return which has to be filled by every registered taxpayer once a year.GSTR-9C return for the previous year is filled for accesses liable to get their books audited under GST Act.
GSTR-9C is to be prepared and certified by Chartered Accountant. GSTR-9C is to be filed through the GST Portal. The statement is applicable to the taxpayers which get their annual account audited under GST laws.
31st Dec- MGT-7 Due Date
MGT-7 form must be submitted by each and every company registered in India. This form is to be filed every year to access the annual return of the company.
The due date to fill out MGT-07 is 31st Dec and in case of any delay, there is a penalty of Rs. 100 per day
31st Dec – AOC-04, AOC (CFS), AOC-4 XBRL
The due date to file Financial statements of the company with MCA for FY is Dec. 31.
31st Dec- GSTR-9 Return Filling Due Date
GSTR-9 Return is an annual return which has to be filled by every registered taxpayer once a year. The due date for GSTR-9 Return filling is 31st Dec.
In this form, the taxpayers have to mention all the details about the supplies made and received under different heads CGST, SGST and IGST.
the following are not required to file GSTR 9
• Casual Taxable Person
• Input service distributors
• Non-resident taxable persons
• Persons paying TDS under section 51 of GST Act.
