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Calendar - December Events |
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December 6 Central Excise |
Monthly - Electronic payment of Central Excise Duties for the previous month - G.A.R.-7 Challan Form: GAR - 7 See: Rule 8(1) Central Excise Rules, 2017 |
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December 7 Income Tax |
Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31) Form: Challan Form ITNS 281 See: Rule 30(2) |
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December 7 Income Tax |
Monthly payment of TCS u/s 206C (other than government assessee) Form: Challan Form ITNS 281 See: Rule 37CA |
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December 7 Income Tax |
Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be. Form: Form No. 27C See: Rule 37C |
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December 10 Central Excise |
Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month for 100% EOU units Form: ER - 2 See: Rule 23(3) Central Excise Rules, 2017 |
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December 10 GST |
Details of outward supplies of goods or services [Filing of Return to be regular For the Month of May 2018 onward] - Further - For the month of April - to be submitted upto 31.5.2018 Form: GSTR - 1 See: Rule 59 - Section 37 Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52 |
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December 10 Central Excise |
Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month For non SSI Units Form: ER - 1 See: Rule 12(1) Central Excise Rules, 2017 |
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December 13 GST |
ISD - Return for input service distributor [Date has been extended to 31.5.2018 for the period July 2017 to April 2018] Form: GSTR - 6 See: Rule 65 - Section 20 Every Input Service Distributor |
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December 15 PF ESI |
Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.
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December 15 PF ESI |
Monthly - EPF - Return of member leaving service during the previous month
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December 15 PF ESI |
Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.
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December 15 PF ESI |
Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month
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December 15 PF ESI |
Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)
In case of delay, interest will be charged from 16th day. |
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December 15 Income Tax |
Advance Income Tax in case of company Form: ITNS - 280 See: Chapter XVII Part C - Rule 211 |
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December 15 Income Tax |
Advance Income Tax in case of non-corporate assessee. Form: ITNS - 280 See: Chapter XVII Part C - Rule 211 |
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December 16 PF ESI |
Monthly - Payment of ESI Contribution for the previous month (plus grace period of 5 days)
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December 20 GST |
OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Form: GSTR - 5A See: Rule 64 - Section 14 Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person |
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December 20 GST |
Return by non-resident taxable person |
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December 25 PF ESI |
Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.
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December 30 Income Tax |
TDS Payment on transfer of certain immovable property other than agricultural land Form: Form No.26QB See: Rule 30 (2A) - Rule 31 (3A) |
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