Legal Compliance Calendar

Legal Compliance Calendar

APRIL

Date / Act/Tax / Obligation / Form Number / Assessee Type
7th / Income Tax Act / Filing Forms received in the month of March / 15H/15G / All
10th / Excise Return / Filing of Excise Return for the month of March / ER-1 / Assessees other than those availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of March / ER-2 / EOU- Units
10th / Excise Return / Filing of quarterly return by SSI for the quarter ended 31stMarch / ER-3 / Assessees availing SSI concession
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of March / ER-6 / Assessees who have filed ER-5
10th / Luxury Tax / Filling of Quarterly Return of Luxury tax for the quarter ending 31st March / Form IV / Sds
10th / Professional Tax (Madhya Pradesh) / Last date for payment of professional tax deducted from employees for the month of March / – / Every employer
15th / Professional Tax (Madhya Pradesh) / Last date for filing of professional tax return for the quarter ending 31st March / Form 7 / Every employer having more than 20 employees unless Form 5B filed
15th / Employees Provident Fund / Deposit of EPF deducted in the month of March / – / All
15th / Excise Return / Filing of quarterly return for the quarter ended on 31stMarch by First and Second stage dealers / Form as per notification no. 73/2003 – CE (NT) / First and Second stage dealers
21st / ESIC / ESIC payments for the month of March / – / All
25th / Service Tax / Filing Service Tax Return in ST-3 for half year ending March / ST-3 / All
25th / Employees Provident Fund / Filing of PF Return for the month of March / Form 5/10/12A / All employers to whom it is applicable
30th / Income Tax Act/ TDS / Last date for payment of TDS deducted in the month of March / ITNS 281 / All Deductors
30th / MPVAT / Last date for payment of VAT for the quarter ended on 31st March / All
30th / MPVAT / Last date for filing of return for the quarter ended on 31st March / Form 10 / All
30th / Excise Return / Last date for filing of return related to Information of Principal Inputs for the current year / ER-5 / Assessees paying duty of Rs. 1 crore or more per annum through PLA & CENVAT and manufacturing goods under specified tariff heading
30th / Excise Return / Last date for filing of return related to Annual Installed Capacity Statement / ER-7 / All manufacturers
30th / Employees Provident Fund / Member’s annual contribution card for the previous financial year / 3A / All
30th / Employees Provident Fund / Consolidated annual contribution statement / 6A / All
Note:1Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.

MAY

Date / Act/Tax / Obligation / Form Number / Assessee Type
5/6th / Service Tax / Payment of Service Tax for the month of April
5th– For Regular Payment
6th– For e-payment / GAR-7 / Except Proprietary concerns and Firms
5/6th / Excise Duty / Payment of Excise Duty for the month of April
5th– For Regular Payment
6th– For e-payment / GAR-7 / For Non-SSI Assessees
7th / Income Tax Act / Deposit of TDS/TCS deducted in the month of April / ITNS 281 / All Deductors
7th / Income Tax Act / Filing form received in the month of April / 15H/ 15G / All
10th / Excise Return / Filing of Excise Return for the month of April / ER-1 / Assessees other than those availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of April. / ER-2 / EOU- Units
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of April / ER-6 / Assessees required to submit ER-5.
10th / Professional Tax (Madhya Pradesh) / Last date for payment of professional tax deducted from employees for the month of April. / – / Every employer
10th / MPVAT / Payment of tax for the month of April / Dealers liable to pay monthly tax.
12th / ESIC / Filing of ESIC Return of Contribution for the contribution period ended 31stMarch / Form 5 / All Employers
15th / Employees Provident Fund / Deposit of EPF deducted in the month of April / - / All employers to whom it is applicable
15th / Income Tax Act/ TCS/TDS / Filing of quarterly TCS/TDS Returns for the quarter ending March / 24Q, 26Q, 27Q, 27EQ / All Deductors and Collectors
21st / ESIC / ESIC payments for the month of April / – / All
25th / Employees Provident Fund / Filing of P.F. Return for the month of April / Form 5/10/12A / All employers
30th / Income Tax Act / Last date for issuance of TCS/TDS certificate to deductees for the quarter ended on 31st March / Form 27D/16A / All Collectors/Deductors
31st / MPVAT / Submission of F Forms for the month of February
31st / Income Tax Act / Last date for issuance of TDS certificate to employees for the year ended on 31stMarch / Form 16 / All employers who deduct TDS from salary
31st / Income Tax Act / Last date for application for PAN if the
a) Income exceeds taxable limit
b) Turnover more than Rs. 5 lacs
c) Charitable trust wanting to submit return / - / As given in 3rdColumn
Note:1Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.

JUNE

Date / Act/Tax / Obligation / Form Number / Assessee Type
5/6th / Service Tax / Payment of Service Tax for the month of May
5th– For Regular Payment
6th– For e-payment / GAR-7 / Except Proprietary concerns and Firms
5/6th / Excise Duty / Payment of Excise Duty for the month of May
5th– For Regular Payment
6th– For e-payment / GAR-7 / For Non-SSI Assessees
7th / Income Tax Act / Deposit of TDS/TCS deducted in the month of May / ITNS 281 / All Deductors
7th / Income Tax Act / Filing form received in the month of May / 15H/ 15G / All
10th / Excise Return / Filing of Excise Return for the month of May / ER-1 / Assessees other than those availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of May. / ER-2 / EOU- Units
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of May / ER-6 / Assessees who have filed ER-5
10th / Professional Tax (Madhya Pradesh) / Last date for payment of professional tax deducted from employees for the month of May / – / Every employer
10th / MPVAT / Payment of tax for the month of May / Dealers liable to pay monthly tax.
15th / Employees Provident Fund / Deposit of EPF deducted in the month of May / - / All employers to whom it is applicable
15th / Income Tax Act / Last date for payment of Installment of Advance tax for the current year / - / Company Assessees
21st / ESIC / ESIC payments for the month of May / – / All
25th / Employees Provident Fund / Filing of P.F. Return for the month of May / Form 5/10/12A / All employers
30th / MPVAT / Submission of C Forms & E-I/E-II forms for January March
30th / MPVAT / Submission of F Forms for the month of March
30th / Professional Tax (Madhya Pradesh) / Annual Return of Professional Tax / Form 9 / By other registered persons (other than as employer)
Note:1Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.

JULY

Date / Act/Tax / Obligation / Form Number / Assessee Type
5/6th / Service Tax / Payment of Service Tax for the month of/quarter ending 30thJune
5th– For Regular Payment
6th– For e-payment / GAR-7 / All
5/6th / Excise Duty / Payment of Excise Duty for the month of/quarter ending 30thJune
5th– For Regular Payment
6th– For e-payment / GAR-7 / All
7th / Income Tax Act/TDS/TCS / Deposit of TDS/TCS deducted in the month of June / ITNS 281 / All Deductors
7th / Income Tax Act / Filing form received in the month of June / 15H/ 15G / All
10th / Professional Tax (MP) / Last date for payment of professional tax deducted from employees for the month of June
10th / Luxury Tax / Filling of Quarterly Return of Luxury tax for the quarter ending 30th June / Form IV
10th / Excise Return / Filing of Excise Return for the month of June / ER-1 / Assessees other than availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of June. / ER-2 / EOU- Units
10th / Excise Return / Filing of quarterly return by SSI for the quarter ended 30thJune / ER-3 / Assessees availing SSI concession
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of June / ER-6 / Assessees required to submit ER-5.
15th / Excise Return / Filing of quarterly return by First & Second Stage Dealers / First & Second Stage Dealers
15th / Employees Provident Fund / Deposit of EPF deducted in the month of June / - / All employers to whom it is applicable
15th / Income Tax Act / Filing of quarterly TCS/TDS Returns for the quarter ending 30thJune / 24Q, 26Q, 27Q, 27EQ / All Deductors and Collectors
15th / Professional Tax (MP) / Return of Professional tax deducted from employees during April to June / Form 7
21st / ESIC / ESIC payments for the month of June / – / All
25th / Employees Provident Fund / Filing of P.F. Return for the month of June / Form 5/10/12A / All employers
30th / Income Tax Act / Last date for issuance of TCS/TDS certificate to deductees for the quarter ended on 30th June / Form 27D/16A / All Collectors/Deductors
30th / MPVAT / Payment of tax for the quarter ended 30th June / Dealer not liable to pay monthly tax
30th / MPVAT / Payment of balance amount of tax for the quarter ended 30th June / Dealers liable to pay monthly tax
30th / MPVAT / Filing of Return for the quarter ended 30th June / Form 10 / All
31th / Income Tax Act / Last date for filing of Return of Income Tax and Wealth Tax / ITR 1 to 5 (IT)
Form BA (WT) / All assessees other than those liable for 44AB Audit, Companies, Charitable Trusts and partners of 44AB firms eligible for remuneration
31th / MPVAT / Submission of F Forms for the month of April
Note:1Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.

AUGUST

Date / Act/Tax / Obligation / Form Number / Assessee Type
5/6th / Service Tax / Payment of Service Tax for the month of July
5th– For Regular Payment
6th– For e-payment / GAR-7 / Except Proprietary concerns and Firms
5/6th / Excise Duty / Payment of Excise Duty for the month of July
5th– For Regular Payment
6th– For e-payment / GAR-7 / For Non-SSI Assessees
7th / Income Tax Act / Deposit of TDS/TCS deducted in the month of July / ITNS 281 / All Deductors
7th / Income Tax Act / Filing form received in the month of July / 15H/ 15G / All
10th / Excise Return / Filing of Excise Return for the month of July / ER-1 / Assessees other than those availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of July. / ER-2 / EOU- Units
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of July / ER-6 / Assessees required to submit ER-5
10th / Professional Tax (Madhya Pradesh) / Last date for payment of professional tax deducted from employees for the month of July / – / Every employer
10th / MPVAT / Payment of tax for the month of July / Dealers liable to pay monthly tax.
15th / Employees Provident Fund / Deposit of EPF deducted in the month of July / - / All employers to whom it is applicable
21st / ESIC / ESIC payments for the month of July / – / All
25th / Employees Provident Fund / Filing of P.F. Return for the month of July / Form 5/10/12A / All employers
31st / MPVAT / Submission of F forms for the month of May
Note:1Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.

SEPTEMBER

Date / Act/Tax / Obligation / Form Number / Assessee Type
5/6th / Service Tax / Payment of Service Tax for the month of August
5th– For Regular Payment
6th– For e-payment / GAR-7 / Except Proprietary concerns and Firms
5/6th / Excise Duty / Payment of Excise Duty for the month of August
5th– For Regular Payment
6th– For e-payment / GAR-7 / For Non-SSI Assessees
7th / Income Tax Act / Deposit of TDS/TCS deducted in the month of August / ITNS 281 / All Deductors
7th / Income Tax Act / Filing form received in the month of August / 15H/ 15G / All
10th / Excise Return / Filing of Excise Return for the month of August / ER-1 / Assessees other than those availing SSI concession
10th / Excise Return / Filing of Excise Return by EOU units for the month of August. / ER-2 / EOU- Units
10th / Excise Return / Filing of monthly return of receipt and consumption of each of Principal Inputs declared in ER-5 for the month of August / ER-6 / Assessees required to submit ER-5
10th / Professional Tax (MP) / Last date for payment of professional tax deducted from employees for the month of August / – / Every employer
10th / MPVAT / Payment of tax for the month of August / Dealers liable to pay monthly tax.
15th / Employees Provident Fund / Deposit of EPF deducted in the month of August / - / All employers to whom it is applicable
15th / Income Tax Act / Last date for payment of Installment of Advance tax for the current year / - / All
21st / ESIC / ESIC payments for the month of August / – / All
25th / Employees Provident Fund / Filing of P.F. Return for the month of August / Form 5/10/12A / All employers
30th / Income Tax Act / Last date for filing of Income Tax Return and Wealth Tax Return for the previous financial year / ITR 4 to 7 (IT)
Form BA (WT) / 1.Assessees liable for 44AB Audit & their partners entitled to remuneration 2.Companies (other than Sec. 92E) and 3.Public Charitable Trusts
30th / Companies Act/ROC / Last day for convening Annual General Meeting (AGM) / - / All companies(Refer Note No. 3)
30th / Professional Tax (MP) / Payment of professional tax for the current year / Other than employers
30th / MPVAT / Submission of C forms & E-I/E-II forms for April to June
30th / MPVAT / Submission of F forms for the month of June
Note:1 Payment of dividend distribution Tax to be made within 14 days from declaration or distribution or payment of dividend whichever is earlier.
Note:2 / ROC / - Form 23AC/23ACA (Annual Accounts) to be filed with ROC within 30 days of AGM
- Form 20B (Annual Return) to be filed with ROC within 60 days of AGM / Form 23AC/ACA
Form 20B / All companies

OCTOBER