Statutory Complaince Chart for June 2016

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 June 2016 month (May 2016 Commitments) are listed as below:

Due Date	Category	Description
06-06-2016	Central Excise (Refer Note 1)	Payment of Excise Duty for all Assesses (including SSI Units)
06-06-2016	Service Tax (Refer Note 1)	Service Tax Payment for Month May
07-06-2016	TDS/TCS	TCS payment for May
07-06-2016	TDS/TCS	TDS Payment for May
07-06-2016	Income Tax	Form 15G/H submission received in May
07-06-2016	Income Tax	Last date of submission of declaration i.e., for no TCS  u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.
07-06-2016	Income Tax	Payment on transfer of certain immovable property other than agricultural land
10-06-2016	Central Excise (Refer Note 1)	Filing ER-1 Return (Other than SSI Units)
10-06-2016	Central Excise (Refer Note 1)	Filing ER-2 monthly return by 100% EOU (removing goods in domestic tariff area)
10-06-2016	Central Excise (Refer Note 1)	Filing monthly ER-6 Return by specified class of Assesses regarding principal inputs.
10-06-2016	Central Excise (Refer Note 1)	Exports – Procurement of specified goods from EOU for use in manufacture of Export goods in Form Ann-17B for DTA units, procuring specified goods from EOU for manufacture of export goods.
10-06-2016	Central Excise (Refer Note 1)	Proof of Exports in form Ann.-19, once in a month for all exporters, exporting goods under Bond
10-06-2016	Central Excise (Refer Note 1)	Export detains in Form Ann.-20, for Manufacturing following simplified export procedure
10-06-2016	Central Excise (Refer Note 1)	Removal of excisable goods for specified use at concessional rate of duty in terms of Rules described in Col. 4.
15-06-2016	Provident Fund (includes EDLI)	PF Payment for May
15-06-2016	Income Tax	Payment of First Installment of Advance Tax by all Assesses in Challan 280 AY 17-18
20-06-2016	VAT/CST	E-Filing of Returns and Payment of Vat for the month of May (Mode of payment - other than E-Payment)
21-06-2016	ESIC	ESIC Payment and Return for May
22-06-2016	VAT/CST	Monthly Payment for May if preferred E-Payment.
22-06-2016	Income Tax	Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2016
25-06-2016	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.
25-06-2016	Provident Fund (includes EDLI)	PF Return filing for May (including pension and insurance scheme forms)
30-06-2016	Central Excise (Refer Note 1)	Particulars relating to clearances, electricity load etc. in Form Ann. – 4, exceeding the limit of Rs. 90 lakhs of exempted clearances for Small scale units availing exemption and whose turnover exceeds or has exceeded Rs. 90 lakhs in a financial year, as the case may be.
30-06-2016	Profession Tax ( Tax Liability > = 50000 or in case of First Year of Registration)	Payment and Return of May
30-06-2016	Profession Tax ( Tax Liability > = 50000 or in case of First Year of Registration)	Payment of PTEC by person who stands enrolled for first time before the commencement of a year or is enrolled on or before 31st May of a year and by person who is enrolled after the 31st May of a year for the first time and by already registered PTEC holders
30-06-2016	Income Tax	Return in respect of securities transaction tax for the financial year 2015-16
30-06-2016	Income Tax	Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2016
30-06-2016	Income Tax	Report by an approved institution/public sector company under  Section 35AC(4)/(5) for the year ending March 31, 2016
30-06-2016	Income Tax	Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2015-16. This statement is required to be furnished to the unit holders in form No. 64B [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2016, w.e.f. 19-1-2016.]
30-06-2016	Income Tax	Return of tax deduction from contributions paid by the trustees of an approved superannuation fund
30-06-2016	Income Tax	Particulars under the third proviso to section 194C (3)(i) to be furnished by a contractor responsible for paying any sum to such sub-contractor shall be in Form No. 15J. – A copy shall be furnished before Commissioner of Income Tax for the Financial Year ending March 31.
30-06-2016	Luxury Tax Act	Monthly Return of May

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.