Direct and Indirect Tax Due date calendar – August 2015

4^th Tuesday

D VAT

Filing of Online Return for June-2015 quarter in Form DVAT-16, DVAT-17 & DVAT-48.

5^th Wednesday

INDIRECT TAX

1. Payment of Excise duty for Non SSI Units.

2. Payment of Service tax in GAR-7 for the previous month.

6^th Thursday

INDIRECT TAX

E-payment of Service Tax.

7th Friday

DIRECT TAX

1. Deposit of TDS/TCS.

2. Furnishing of Challan (26QB) under Section 194-IA for the previous month.

3. Submission of Forms received in July-2015 to IT Commissioner. (Form No.15G, 15H, 27C).

SEBI

Last date for issue of notice of Board Meeting for approving of Un-audited Financial Results and publish the same in two newspapers where Registered Office of the Company is situated u/c 41.

FEMA

Monthly return in Form ECB-2-External Commercial Borrowings

OTHERS

STPI Monthly return for previous month

10^th Monday

DIRECT & INDIRECT TAX

1. Book Adjustment statement for the previous month in Form 24G.

Payment for Professional Tax for employees.

2. Monthly Excise Return by all assesses (except SSI & EOUs) (ER-1).

3. Monthly Excise Return by EOU assesses ER-2.

4. Monthly Excise Return by SSI in Form ER-6

LABOUR LAWS

Monthly declaration and filing of Form under ESI Act, 1948.

12^th Wednesday

Advance information for 2nd fortnight of August-2015 of functions with booking cost > Rs 1 lakh in Banquet Halls, hotels etc.

14^th Friday

SEBI & LISTING AGREEMENT

Last date of holding of Board Meeting and submission for un-audited financial results along with the Limited Review report for the last quarter u/c 41 of Listing Agreement.

15^th Saturday

DIRECT & INDIRECT TAX

1. Issuance of TDS certificate by Government deductors.

2. Deposit of DVAT TDS for the month of July-2015 (DVAT-20).

LABOUR LAWS (EPF & MP Act, 1952)

1. Monthly return of Employees qualifying for the first time

2. Payment of contribution

3. Nomination forms to be submitted by New Joinees for the month

4. Monthly Declaration and filing of Form in Form 10

SEBI & LISTING AGREEMENT

Publication of financial results in 2 newspapers within 48 hours

20^th Thursday

DIRECT & INDIRECT TAX

1. Remittance of WCT/TDS under the TS & APVAT Act

2. Payment of VAT

3. Professional tax deposit

21^st Friday

D- VAT

E-Payment of DVAT & CST Tax for July-2015

DIRECT & INDIRECT TAX

1. MVAT Monthly return for July

2. Submission of VAT (VAT 200) & CST (CST-VI) return

LABOUR LAWS

Payment of contribution under ESI Act, 1948

22^nd Saturday

D- VAT

Issue of DVAT Certificate for deduction made in July-2015

DIRECT & INDIRECT TAX

Issuance of TDS certificate for tax deducted under section 194-IA

25^th Tuesday

LABOUR LAWS

Monthly return of Contribution under EPF & MP Act, 1952

22^nd Saturday

D- VAT

Advance information for 1st fortnight of Sep-2015 of functions with booking cost > Rs 1 lakh in Banquet Halls, hotels etc.

31^st Monday

D- VAT

Online submission of Dealer profile on D-VAT Website (earlier date is 30.06.2015 which is extended to 31.08.2015)

DIRECT & INDIRECT TAX

1. Annual Information Return in Challan 61A

2. Payment of Monthly Return of Maharashtra PT (Annual Liability 50,000 or more) (Maharashtra Professional Tax).

3. Filing of Wealth Tax Returns (without audit) (Form BB).

4. Filing of I. T. Returns by Individuals, HUF (without audit).

5. Filing of I. T. Returns by Firms, AOPs, BOIs (without audit).

6. Filing of I. T. Returns by Trusts, Political part etc. (without audit).

COMPANIES ACT

Convene Board Meeting to approve Audited Financial Statements and Notice for the AGM.

 (Author –Divesh Goyal is a Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com)

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