Due Dates for Tax and other Statutory Compliances

Financial Year 2010 – 2011

A. Due date for remitting withholding tax

i) Tax withheld during a month (April to February) should be remitted on or before the 7th
of the following month
ii) Tax withheld on March should be remitted on or before 7th April
iii) Tax withheld on 31st March (Provisions) should be remitted on or before 30th April.
iv) Tax withheld on Salaries for all months irrespective of March month should be remitted
on or before 7th of the next month.

B. Due date for filing Corporate Tax

30th September of each year – for the year ended 31st March of that year

C. Due date for filing withholding tax returns

Withholding tax return should be filed electronically (e-return) every quarter as per
table below:

April – June 15th July

July – September 15th October
October – December 15th January
January – March 15th May

D. Due date for remittance of Excise Duty

Kind of Assessee Period of Removal of Goods Due Date for Payment

Assessee in general If April to February 5th of following month
Assessee in general If March 31st March
Small Scale Industries If April to February 15th of following month
Small Scale Industries If March 31st March
Note: In case of e-payment, read as 6th or 16th, instead of 5th and 15th

E. Due date for filing Excise Duty returns

Monthly return 10th of following month

Quarterly return (only for SSI) 20th of the month following the quarter

F. Due date for remittance of Service Tax

Sales pertaining to Date payable

If April to February 5th of the following month

If March 31st March

Note 1: Service Tax is payable on receipt of amounts invoiced, except in case of related
company invoices, where, Service Tax is payable on 31st March even on invoices raised on or
before 31st March

Note 2: In case of e-payment, read as 6th, instead of 5th

G. Due date for filing Service Tax returns

Every Registered Person under Service Tax Act has to file Service Tax Return as
under:

For half year ended 30th Sep 25th October

For half year ended 31st Mar 25th April

H. Due date for remittance of Provident Fund

15th of following month

I. Due date for filing of Provident Fund returns

25th of following month

J. Due date for remittance for Employees’ State Insurance

21st of following month

K. Due date for filing of Employees’ State Insurance returns

For half year ended 30th Sep 11th November

For half year ended 31st Mar 12th May

L. Due date for remittance of VAT and CST

20th of following month

M. Due date for filing of VAT and CST returns

25th of following month (online) & 28th for Physical Return Filing

(if turnover is greater than 5 crores)

For Quarter ended 30th June 25th July/28th July

For Quarter ended 30 Sept 25th October/28th October
For Quarter ended 31 Dec 25th Jan/28th Jan
For Quarter ended 31 March 25th April/28th April

(if turnover is less than 5 crores)

N. Due date for remittance of Professional Tax

For half year ended 30th Sep 15th October

For half year ended 31st Mar 15th April
Disclaimer
This is not advice. The recipient should not act solely on the basis of the material contained herein. Contents
herein are general in nature and do not constitute or convey advice per se. Also, changes in legislation may
occur quickly. The material herein is issued as a helpful guide to the reader, for their private information.
Therefore it should be regarded as confidential and not be made available to any person without our prior
approval. We therefore recommend that our formal advice be sought by contacting the following address
before acting in any of the areas:

GARG & GARG

Chartered Accountants
116, FF, Golden Jubilee Complex,
Old Delhi Road, Gurgaon-122001
Mob. No. : +91–97187-87100, 80100-15237
Email : capkaggarwal@gmail.com