6 Compliance Chart

Compliance Chart

Month

Payment of TDS Quarterly (d) TDS Return

Filing of  Income Tax Return

Filing of  Tax Audit Report & Transfer pricing report

Advanc e Tax Paymen t

Issue of  TDS Certificat es

Payment of Service Payment of  Tax Service Tax Companie - Individual, Service Tax ESI s HUF, Firms Return Payments

Profession PT yearly al Tax return Payment Form 5

PF Payment

Central Excise PF Return Payments

April

7th

15th June

-

-

30th ©

-

-

2 5t h

21st

20th

-

1 5t h

25th/ 30th (f)

10t h

May

7th /31st (a)

-

-

-

31st (e)

5t h

-

-

21st

20th

30th

1 5t h

2 5t h

1 0t h

 June

7t h

-

-

-

15th

-

5t h

-

-

21st

20th

-

1 5t h

2 5t h

10t h

 July

7t h

15th

31st

-

-

-

5t h

5th

21st

20th

-

1 5t h

2 5t h

1 0t h

August

7t h

-

-

-

-

-

5t h

-

21st

20th

-

1 5t h

25t h

10t h

September

7t h

-

30th

-

15t h

-

5t h

-

-

21st

20th

-

15t h

2 5t h

1 0t h

October

7t h

15th

-

31st

5t h

5th

2 5t h

21st

20th

-

1 5t h

25t h

10t h

November

7t h

-

-

-

5t h

-

-

21st

20th

-

15t h

2 5t h

1 0t h

December

7t h

-

5t h

-

21st

20th

-

15t h

2 5t h

1 0t h

 January

7t h

15th

-

-

-

-

5t h

5th

21st

20th

-

15t h

2 5t h

1 0t h

February

7t h

-

-

-

-

-

5t h

-

-

21st

20th

-

15t h

2 5t h

1 0t h

March

7t h

-

-

-

15t h

-

5th/31st (b)

31st (b)

-

21st

20th

-

1 5t h

25t h

10t h

-

-

15t h

Note: (a) Due date for TDS deducted on 31st March year end accrual entries, is 31st May. (b) Due date for payment of Service tax collected in the Month of March is March 31st. © In case of TDS on salary, TDS certificates needs to be issued within 30th April. (d) In case of TDS on salary, TDS needs to be remitted within 7 days from the date of payment of salary. (e) The TDS certificates in case of Non salary needs to b e issued within 2 months from the month in which income is so credited, however with the consent of the Vendor , where there is ongoing transactions , the same can be issued within 30th April. (f) The PF Annual Return needs to be filed with in 30th April for the PF period March to February The PF employee wise annual contribution sheet in Form3A also needs to be completed by 30th April (g) The company Annual General Meeting (AGM) needs to be held within 6 months from the end of Financial year. (h) The Notice to the AGM needs to be given 21 clear days in advance.(thus the audited accounts to be adopted by Directors 21 days before AGM) (i) The Financials needs to be filled with ROC within 1 month from the date of AGM. (j) The Annual returns needs to be filed within 2 months from the date of AGM. (k) Compliance Certificate from Company Secretary needs to be filed with in 20 days from date of AGM (l) There are other compliance in respect of Company law matters which depends upon the nature of transaction/ event. (m) Half yearly Returns of Factory License needs to be filed within 15th July in Form 35 (n) Annual Returns of Factory License needs to be filed within 15th January of succeeding year in form 34 (o) Half yearly Returns of ESI needs to be filed within 15th of October and 15th of April. (p) Yearly VAT/COT Returns in Form 115 needs to be filed within the 30th of May - for the financial year starting from april to march (q) Yearly Professional Tax return needs to be filed in Form 5 within the 30th of May - for financial year starting from April to march (R) Professional Tax employers need to be paid within the 30th of April as per the Schedule of PT Act

VAT Payment/Mo nthly Return Notice to - Form 100 VAT Return AGM

COT Payment/Q uarterly Return - In case of  VAT / COT retailers yearly below 15 return lacs Form 115

20th

-

-

15th

-

20th

-

-

-

30th

20th

-

-

-

-

20th

-

-

15th

-

20th

-

-

-

-

20th

-

5th

-

-

20th

31st

-

15th

-

20th

-

-

-

-

-

-

-

20th 20th

-

-

15th

-

20th

-

-

-

-

20th

-

-

-

-

Legal Compliance Chart

Month

5th -

7th TDS Payment

April -

Due Dates 15th 21st 1) Payment of Fringe Benefit 1) Payment of ESIC Tax 2) Payment of PF Contribution

25th 1) Payment of Professional Tax

30th/31st 1) Filing of Quarterly TDS Return for  Jan to March

2) Paymnet of VAT 3) Service Tax Return for Oct to March

Service Tax Payment for  TDS Payment April

1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

1) Issue of TDS Certificates

May

1)Payment of PF Contribution 1) Payment of ESIC

2) Payment of VAT 1) Payment of Professional Tax

1) Issue of TDS Certificates

June

Service Tax Payment for  TDS Payment May

2) Payment of Advance Tax by Comp (15%)

2) Payment of VAT

2) Filing of Yearly TDS Return

1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

1) Filing of Income Tax Return by Individual/Firms (t/o <40 Lakhs) and HUFs, Trust, etc

2) Payment of Fringe Benefit Tax

2) Payment of VAT

1)Service Tax Payment for June

TDS Payment

July 2) Service Tax Payment for Individual/HUF for the period Apr to June

3) Filing of Quarterly TDS Return August

September 

Service Tax Payment for  TDS Payment July Service Tax Payment for  TDS Payment Aug

1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

-

2) Payment of VAT

-

1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

1) Finalisation of Accounts

2) Advance Tax (40%-Comp & Others 30%)

2) Payment of VAT

2) AGM

Legal Compliance Chart

Month October 

5th

7th

Service Tax Payment for  TDS Payment Sept

November 

Service Tax Payment for  TDS Payment Oct

December 

Service Tax Payment for  TDS Payment Nov

January

Service Tax Payment for  TDS Payment Dec

February

Service Tax Payment for  TDS Payment Jan

March

Service Tax Payment for  TDS Payment Feb

15th

Due Dates 21st

25th

30th/31st

1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

2) Payment of Fringe Benefit Tax 3) Filing of Quarterly TDS Return 1)Payment of PF Contribution 1) Payment of ESIC

2) Payment of VAT

1) Payment of Professional Tax

-

1)Payment of PF Contribution 1) Payment of ESIC

2) Payment of VAT 1) Payment of Professional Tax

-

2) Payment of VAT

-

1) Payment of Professional Tax

-

2) Payment of VAT

-

2) Advance Tax (75%-Comp & Others 60%) 1)Payment of PF Contribution 1) Payment of ESIC

1) Filing of Tax Audit Report

2) Filing of Income Tax/Wealth Tax Return 3) Half- Yearly Service Tax Return 3) Filing of VAT Yearly Return

2) Payment of Fringe Benefit Tax 3) Filing of Quarterly TDS Return 1)Payment of PF Contribution 1) Payment of ESIC

1) Payment of Professional Tax

-

1)Payment of PF Contribution 1) Payment of ESIC

2) Payment of VAT 1) Payment of Professional Tax

1) Service Tax Payment for  March/Jan to March (Ind/HUF) 2) TDS Payment in case of Short Payment or Non-Deduction for the year 

2) Payment of Advance Tax (100%)

-

2) Payment of VAT

3) Payment of Self Assessment Tax Shashank Mishra ACA ,SF-5 ABC Complex Qaisarbagh Lko 09415105054