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Due Dates chart for the month of August 2015


The business entity such as Proprietary Concerns / Partnership Firms / LLP/ AOP / HUF / Companies, etc. has to follow various statutory compliances monthly / quarterly / half-yearly / annually, as the case may be.

For the benefit of all and timely compliances related to various laws applicable to be followed for the August month are listed as below:
Due Date
Category
Description
06-08-2015
Central Excise
Payment of Excise Duty for all Assesses (including SSI

(Refer Note 1)
Units)
06-08-2015
Service Tax
Service Tax Payment for Month July (Companies)

(Refer Note 1)

07-08-2015
TDS/TCS
TDS/TCS payment for July
07-08-2015
Income Tax
Form 15G/H submission received in July
10-08-2015
Central Excise
Filing ER-1 Return (Other than SSI Units)

(Refer Note 1)

10-08-2015
Central Excise
Filing ER-2 monthly return by 100% EOU (removing

(Refer Note 1)
goods in domestic tariff area)
10-08-2015
Central Excise
Filing monthly ER-6 Return by specified class of

(Refer Note 1)
Assesses regarding principal inputs.
10-08-2015
Central Excise
Exports – Procurement of specified goods from EOU for

(Refer Note 1)
use in manufacture of Export goods in Form Ann-17B for


DTA units, procuring specified goods from EOU for


manufacture of export goods.
10-08-2015
Central Excise
– Proof of Exports in form Ann.-19, once in a month for

(Refer Note 1)
all exporters, exporting goods under Bond
10-08-2015
Central Excise
– Export detains in Form Ann.-20, for Manufacturing

(Refer Note 1)
following simplified export procedure
10-08-2015
Central Excise
– Removal of excisable goods for specified use at

(Refer Note 1)
concessional rate of duty in terms of Rules described
15-08-2015
ESIC
Monthly – EPF – Return of Employees qualifying for


membership to the EPF for the first time during previous


month
15-08-2015
ESIC
Monthly – EPF – Return of member leaving service


during the previous month
15-08-2015
ESIC
Exempted establishment – EPS/ EDLIS – Monthly Return


of members joining service during the previous month.
15-08-2015
ESIC
Exempted establishment – EPS/EDLIS – Monthly Return


of Members Leaving Service During the previous Month
15-08-2015
Provident Fund
PF Payment for July(5 days grace allowed)

(includes EDLI)

15-08-2015
Income Tax
Quarterly TDS certificate (in respect of tax deducted for


payments other than salary) by a person being an office of


the Government for the quarter ending June 30, 2015
21-08-2015
ESIC
ESIC Payment and Return for July
21-08-2015
MVAT/CST
MVAT-TDS Payment for July
21-08-2015
MVAT/CST
Monthly Return for July (TAX>1000000/-)

(Refer Note 2)

21-08-2015
MVAT/CST
Monthly Payment for July


(Refer Note 2)

22-08-2015
Income Tax
Due date for issue of TDS Certificate for tax deducted


under Section 194-IA in the month of July, 2015
25-08-2015
ESIC
Monthly – Consolidated Statement of dues and remittance


under EPF Scheme, 1952, EPS 1995 and Employees’


Deposit Linked Insurance Scheme, 1976 of the previous


month to which the dues relate.
25-08-2015
Provident Fund
PF Return filing for July (including pension and

(includes EDLI)
insurance scheme forms)
25-08-2015
Entry Tax
Payment and Returns July Month
31-08-2015
Profession Tax (
Payment and Return of July

Tax Liability >


= 50000 or in


case of First


Year of


Registration)

31-08-2015
Luxury Tax Act
Monthly Return of July
31-08-2015
Income Tax
Annual information return under section 285BA for the


financial year 2014-15
31-08-2015
Income Tax
Annual return of income and wealth for the assessment

(Refer Note 3)
year 2015-16 for all assessee other than (a) corporate-


assessee or (b) non-corporate assessee (whose books of


account are required to be audited) or (c) working partner


(of a firm whose accounts are required to be audited) or


(d) an assessee who is required to furnish a report under


section 92E
31-08-2015
Income Tax
Statement by scientific research association, university,

(Refer Note 3)
college or other association or Indian scientific research


company as required by rules 5D, 5Eand 5F (if due date


of submission of return of income is July 31, 2015)
Notes:


  1. Excise and Service Tax : One day grace is allowed for payment of Excise / Service Tax in e-mode and Next working day will be considered as due date, if the due date falls on Holiday/Sunday. However, for Excise previous working day to be considered. E-Payment will be considered valid up to 8:00 pm of the respective day.
  1. MVAT – As per Trade Circular 16T of 2008 issued by Hon’ble CST the concession of additional 10 days are given for uploading e-return.
However, this concession is available subject to the payment of tax as per return is made on or before prescribed due date. Therefore, the dealer fulfilling this condition for July can upload e-return within additional 10 days.
  1. Due date provided is 31.07.15 as per normal provisions of the Act.

Annual return of income and wealth for the assessment year 2015-16 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under section 92E. Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2015)

However the Date of Income Tax Return filing has been extended to 31.08.15 as per F.No.225/154/201511TA.II dated 10th June 2015.

By,
Rinav A. Khakhar
Co-Owner @ Khakhar & Associates. Bhayander East. Mumbai
9920022323 / 9322278114. 

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