Compliance Calendar of 2010

Transcription

1 Compliance Calendar of 2010 January '10 February '10 March '10 Due Dates Date Particulars Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa 5th / 6th of every month Service Tax & Excise Duty for preceeding month (6th if electronic, otherwise, the due date is 5th) (excluding March month) /03 Service Tax & Excise Duty for month of March th of every month for the preceeding month (31 May with respect to TDS on entries passed on 31 March) th of every month i) Excise (ER - 1) for the preceeding month 31 ii) ER-6 monthly u/r 9A(3) of CCR, 2004 April '10 May '10 June '10 15th of every month PF (excluding the 5 grace day allowed) for the preceeding month 15/03, 15/06, 15/09, 15/12 Advance Income tax - installments for the year Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa 15/01,15/06,15/07,15/10 TDS Quarterly Statement in 24Q (salary s) /26Q (s other than Salary to Residents) /01,15/06,15/07,15/10 TDS Quarterly Statement in 27Q (s other than Salary to Non-residents) 15/01,30/04,15/07,15/10 TCS Quarterly Statement in 27EQ st of every month i) VAT (Maharashtra) -TDS in form 210 for the preceeding month ii) VAT (Maharashtra) & CST monthly for the preceeding month iii) ESIC for the preceeding month iv) VAT (Maharashtra) & CST monthly (due date is excluding the 10 days grace allowed) /04, 25/10 Half yearly service tax in Form ST-3 July '10 August '10 September '10 25th of every month PF monthly for the preceeding month Last date of every month i) certificate for the preeceding month (7 June with respect to TDS on entries Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa passed on 31 March) II) PT (Maharashtra) (challan cum ) for the liability of preceeding month /09 Corporate tax, Tax Audit, TP report & Wealth tax for the preceeding March year end /04 i) Annual PF for the Year ending 31 March ii) ER-5 declaration u/r 9A(1) of CCR, /11 ER-4 declaration u/r 12(2)(a) of CER, 2004* (pertaining to previous FY) Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa [42] Notes: 1) Please Note - Next working day will be considered as due date, if the due date falls on Holiday - Sunday. 2) Shades scheme used: Income-tax Act Indirect tax laws Other laws October '10 November '10 December '10 Due date under more than one category of laws 3) Please note that separate compliances may be required with respect to International Workers. These are not covered in the compliance calendar. * exemption available to units paying excise duty less than Rs 1 crore p.a.

2 JANUARY 2010 Sunday Monday Tuesday Wednesday Thursday Friday 1 2 Saturday (ER-1) and PF monthly / TDS & TCS quarterly statement in 26Q/24Q/27Q/27EQ PF monthly 31

3 FEBRUARY (ER-1) and PF monthly PF monthly

4 MARCH PF monthly / 4th Advance income-tax installment (ER-1) and certificate / PT / Service Tax & Excise Duty for month of March PF monthly

5 APRIL (ER-1) and PF monthly Half yearly service tax in form ST- 3 / PF monthly certificate / PT / Annual PF / ER-5 declaration u/r 9A(1) of CCR, 2004 / TCS quarterly statement in 27EQ

6 MAY 2010 Sunday Monday Tuesday Wednesday Thursday Friday 1 Saturday (ER-1) and PF monthly PF monthly 30 31

7 JUNE 2010 Sunday Monday Tuesday Wednesday Thursday PF monthly / 1st Advance Income-tax installment / TDS quarterly statement in 26Q/24Q/27Q (ER-1) and Friday PF monthly Saturday

8 JULY 2010 Sunday Monday Tuesday Wednesday Thursday Friday Saturday PF monthly / TDS & TCS quarterly statement in 26Q/24Q/27Q (ER-1) and PF monthly

9 AUGUST 2010 Sunday Monday Tuesday Wednesday Thursday Friday PF monthly (ER-1) and Saturday PF monthly

10 SEPTEMBER PF monthly / 2nd Advance income-tax installment certificate / PT / Corporate tax / TP Report filing / Tax Audit (ER-1) and PF monthly

11 OCTOBER (ER-1) and Half yearly service tax in form ST- 3 / PF monthly PF monthly / TDS & TCS quarterly statement in 26Q/24Q/27Q/27EQ

12 NOVEMBER (ER-1) and PF monthly certificate / PT / ER-4 declaration u/r 12(2)(a) of CER, 2004 PF monthly

13 DECEMBER PF monthly / 3rd Advance income-tax installment (ER-1) and PF monthly