Compliance Chart

Month

Payment of TDS Quarterly (d) TDS Return April 7th 7th /31st (a) 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 15th June

Filing of Income Tax Return -

Filing of Tax Audit Report & Transfer pricing report -

Advanc e Tax Paymen t

Issue of TDS Certificat es 30th ©

Payment of Service Payment of Tax Service Tax Companie - Individual, Service Tax ESI s HUF, Firms Return Payments 25th 21st

Profession PT yearly al Tax return Payment Form 5 20th -

PF Payment 15th

Central Excise PF Return Payments 25th/ 30th (f) 25th 25th 25th 25th 25th 25th 25th 25th 25th 25th 25th 10th

May June July August September October November December January February March

15th 15th 15th -

31st 30th -

31st 15th 15th 15th

31st (e) -

5th 5th 5th 5th 5th 5th

5th 5th 5th 31st (b)

-

21st 21st 21st 21st

20th 20th 20th 20th 20th 20th 20th 20th 20th 20th 20th

30th -

15th 15th 15th 15th 15th 15th 15th 15th 15th 15th 15th

10th 10th 10th 10th 10th 10th 10th 10th 10th 10th 10th

25th -

21st 21st 21st 21st 21st

-

5th 5th

-

-

15th

-

5th 5th 5th/31st (b)

-

21st 21st

is 31st May. (d) In case of TDS on salary. (h) The Notice to the AGM needs to be given 21 clear days in advance. (p) Yearly VAT/COT Returns in Form 115 needs to be filed within the 30th of May . © In case of TDS on salary. (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. however with the consent of the Vendor . where there is ongoing transactions . (e) The TDS certificates in case of Non salary needs to be issued within 2 months from the month in which income is so credited. (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.Note: (a) Due date for TDS deducted on 31st March year end accrual entries. (b) Due date for payment of Service tax collected in the Month of March is March 31st.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 .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 . TDS needs to be remitted within 7 days from the date of payment of salary. the same can be issued within 30th April. (j) The Annual returns needs to be filed within 2 months from the date of AGM. (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.(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. TDS certificates needs to be issued within 30th April.

In case of VAT / COT retailers yearly below 15 return lacs Form 115 15th - 20th 20th 20th 20th 20th 20th 20th 20th 20th 20th 20th 31st - 5th - 15th 15th 15th - 30th - - - .Form 100 VAT Return AGM 20th - COT Payment/Q uarterly Return .VAT Payment/Mo nthly Return Notice to .

.

etc 1)Service Tax Payment for June July 2) Service Tax Payment for Individual/HUF for the period Apr to June TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 2) Payment of Fringe Benefit Tax 3) Filing of Quarterly TDS Return 2) Payment of VAT August 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) Finalisation of Accounts 2) AGM September 1)Payment of PF Contribution 1) Payment of ESIC 2) Advance Tax (40%-Comp & Others 30%) 1) Payment of Professional Tax 2) Payment of VAT 6 .Legal Compliance Chart Due Dates 15th 21st 1) Payment of Fringe Benefit 1) Payment of ESIC Tax 2) Payment of PF Contribution Month April - 5th 7th TDS Payment 25th 1) Payment of Professional Tax 2) Paymnet of VAT 3) Service Tax Return for Oct to March 30th/31st 1) Filing of Quarterly TDS Return for Jan to March May Service Tax Payment for TDS Payment April Service Tax Payment for TDS Payment May 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 1) Issue of TDS Certificates June 1)Payment of PF Contribution 1) Payment of ESIC 2) Payment of Advance Tax by Comp (15%) 1) Issue of TDS Certificates 2) Filing of Yearly TDS Return 1) Filing of Income Tax Return by Individual/Firms (t/o <40 Lakhs) and HUFs. Trust.

Legal Compliance Chart Due Dates 15th 21st 1)Payment of PF Contribution 1) Payment of ESIC 2) Payment of Fringe Benefit Tax 3) Filing of Quarterly TDS Return 1)Payment of PF Contribution 1) Payment of ESIC Month October 5th 7th Service Tax Payment for TDS Payment Sept 25th 1) Payment of Professional Tax 2) Payment of VAT 30th/31st 1) Filing of Tax Audit Report 2) Filing of Income Tax/Wealth Tax Return 3) Half.SF-5 ABC Complex Qaisarbagh Lko 09415105054 6 .Yearly Service Tax Return 3) Filing of VAT Yearly Return 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 2) Payment of VAT 1) Payment of Professional Tax 2) Payment of VAT 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 3) Payment of Self Assessment Tax November Service Tax Payment for TDS Payment Oct Service Tax Payment for TDS Payment Nov December 1)Payment of PF Contribution 1) Payment of ESIC 2) Advance Tax (75%-Comp & Others 60%) 1)Payment of PF Contribution 1) Payment of ESIC 2) Payment of Fringe Benefit Tax 3) Filing of Quarterly TDS Return 1)Payment of PF Contribution 1) Payment of ESIC January Service Tax Payment for TDS Payment Dec February Service Tax Payment for TDS Payment Jan Service Tax Payment for TDS Payment Feb March 1)Payment of PF Contribution 1) Payment of ESIC 2) Payment of Advance Tax (100%) Shashank Mishra ACA .