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.