Ramdan Kareem…
Month: May 2018
Additional Fees for Annual Return Filing at MCA will be Rs.100/day…
The Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been notified on 7th May 2018. Accordingly, in case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of
MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.
In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act,1956 (23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A) or the Companies Act, 2013 (MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS)additional fee as per the applicable slab for the period of delay up to 30th June 2018 plus @Rs.100 per day w.e.f 1st July 2018 shall become payable. Stakeholders are advised to take note and plan accordingly.
The Current Additional Fees Structure is as follows:
| Additional fee rules | |
| Period of delays All forms | Additional Fees |
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days | 12 times of normal fees |
Know your due dates for Statutory Compliance – May 2018
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KNOW YOUR DUE DATES |
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| May-18 | ||
| DATE | COMPLIANCE REQUIRED | FORM NO. / CHALLAN NO. |
| 01/05/2018 | COMPANIES ACT: Last date for filing application under Condonation Delay Scheme for companies who had defaulted in filing Annual returns and whose Directors are disqualified | e-CODS |
| 07/05/2018 | INCOME TAX: Deposit of TDS/TCS collected during April, 2018 | 281 |
| 10/05/2018 | GST: Last date for submission of details of outwards supply for the month April, 2018 for those having turnover more than Rs.1.50 crore and those opted for monthly returns | GSTR-1 |
| 15/05/2018 | INCOME TAX: Due date for issue of TDS Certificate for Tax Deducted Under Section 194-IA in the month of February, 2018 | 26QB |
| INCOME TAX: Due date for issue of TDS Certificate for Tax Deducted Under Section 194-IB in the month of February, 2018 | 26QC | |
| INCOME TAX: Due date for furnishing of Form by an office of the Government where TDS for the month of April, 2018 has been paid without the production of a challan | 24G | |
| INCOME TAX: Quarterly Statement of TCS Deposited for the Quarter Ended 3IST March, 2018 | 27Q | |
| EPF: Payment of EPF Contribution for April, 2018 | ||
| EPF: Consolidated Statements of dues and remittances under EPF AND EDLI for April, 2018 | 12A | |
| EPF: Monthly returns of employees who Joined/left the organisation in April, 2018 | 5/10 | |
| COMPANY LAW: File Unaudited Limited Reviewed Quarterly Results for Quarter Ended 31st March, 2018 as per Clause 41 of SLA | ||
| 20/05/2018 | GST: Details of Invoices and Payment pertaining to April, 2018 | GSTR-3B |
| GST: Return by a person supplying Online Information and Database Acess of Retrieval Services from a place outside India to an Non-Taxable online recepient referred to in Section 14 of the IGST Act, 2017 and Rule 64 of the CGST Rules, 2017 for the month of April, 2018 | GSTR-5A | |
| GST: Return for the month of April, 2018 by Non-Resident Taxable Person | GSTR-5 | |
| 21/05/2018 | ESI: Deposit of ESI Contributions and Collection for April, 2018 | |
| 30/05/2018 | INCOME TAX: Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of April, 2018 | 26QB |
| INCOME TAX: Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in the month of April, 2018 | 26QC | |
| INCOME TAX: Submission of a statementby non-resident having a liaison office in India for the financial year 2017-18 | 49C | |
| LLP: Due date for filing Annual Returns | 11 | |
| COMPANIES ACT: File audited financial statements for Quarter/Year Ended 31st March, 2018 as per Clause 41 of SLA | ||
| 31/05/2018 | INCOME TAX: Quarterly statement of TDS deposited for the quarter ending March 31, 2018 | 24Q/26Q |
| INCOME TAX: Return of tax deduction from contributions paid by the trustees of an approved superannuation fund | ||
| INCOME TAX: Due date for furnishing of statement of financial transactionas required to be furnished under sub-section (1) of section 285BA of the Act respect of a financial year 2017-18. | 61A | |
| INCOME TAX: Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2017 by reporting financial institutions. | 61B | |
| GST: Return byan input Service Distributor for the Period July, 2017 to April, 2018 | GSTR-6 | |
| COMPANIES ACT: Filing by eligible Companies who are required to prepare or voluntary prepare their Financial Statements in accordance with Companies (Indian Accounting Standards) Rules, 2015, for financial year 2016-17 | AOC-4 XBRL | |
Karthik & Sunil 