Wednesday, September 5, 2012

Statutory Compliance Calendar: September 2012

Date
Statutory Act
Applicable Form
Obligation
05/09/2012
Service Tax
Challan No.GAR-7
Monthly payment of service tax for assessee other than individual, Proprietorship Firm. (6th Sep in case of e-payment)
Provision: Rule 6
05/09/2012
Central Excise
Challan No.GAR-7
Monthly Payment of Central Excise Duties for August. (6th Sep in case of e-payment)
Provision: Rule 8(1)
07/09/2012
Income Tax
Challan No.ITNS-281/17
Payment of TDS/TCS deducted/collected in August.
Provision: Rule 30(2) and Rule 37CA
07/09/2012
Income Tax
Form No. 27C
Late Payment of submission of declaration i.e. for no TCS obtained from manufacturer to the IT commissioner.
Provision: Rule 37C
07/09/2012
Income Tax
Form No.15G,15H, 27C
Submission of Forms received in August to IT Commissioner.
Provision: Rule 29C
10/09/2012
Excise
ER-1
Return for Non SSI assessees for August.
Provision: Rule 12(1)
10/09/2012
Excise
ER-2
Return for EOUs for August.
Provision: Rule 17(3)
10/09/2012
Excise
ER-6
Return by units paying duty > 1 crore (CENVAT + PLA) for August.
Provision: Rule 9A(3)
15/09/2012
Provident Fund
Electronic Challan Cum Return(ECR)
E-Payment of PF for August (Cheques to be cleared by 20th)
15/09/2012
ESI
ESI Challan
Payment of ESI of August
15/09/2012
Income Tax
ITNS-280
Payment of Advance Income Tax in case of company/non corporate assessee. Provision: Chapter XVII Part C
15/09/2012
D-VAT
DVAT- 20
Deposit of DVAT TDS for August
Provision: Rule 59(1)
15/09/2012
D-VAT
DVAT – 43
Issue of DVAT certificate for deduction made in August
Provision: Rule 59(2)
16/09/2012
PF ESI

Monthly Payment of ESI Contribution for August (Cheques to be cleared by 20th)
21/09/2012
D-VAT
DVAT-20
Deposit of VAT for August
Provision: Rule 31
25/09/2012
D-VAT
Form 16 and CST 1
E- Return of VAT for Aug for dealers having monthly Tax Period
Provision: Not. No. F. 7(7)/POLICY-III/VAT/2005-06/3671

25/09/2012
EPF,ESI

Monthly - Consolidated Statement of dues and remittance under EPF, EPS and Employees' Deposit Linked Insurance Scheme, 1976 for the month of August to which the dues relate.
28/09/2012
D-VAT
DVAT-16/Form-1 & Ack
Last date for Monthly Return (Hard Copy of e-Filing) of VAT & CST for the month of August.
Provision: Rule 28
30/09/2012
Income Tax
ITNS-280
Deposit of Income Tax – Self assessment tax
Provision: 140A
30/09/2012
Income Tax
DVAT-51
Quarterly Reconciliation Return for transaction under CST Act
Provision: Rule 67(1)
30/09/2012
Income Tax
ITR-1 to 8 &  ITR-V
Last date of filing return in case of assessee whose accounts are required to be audited, or working partner of a firm whose accounts are required to be audited, or Companies
Provision: Section 139