Compliance Calendar of 2010

CA. Amit Daga (Finance Controller CA. CS. CFA. CIFRS. M.COM. )   (9017 Points)

12 February 2010  

 

Compliance Calendar of 2010      
                                                Due Dates  
January '10   February '10   March '10   Date Particulars
Su M Tu W Th F Sa   Su M Tu W Th F Sa   Su M Tu W Th F Sa   5th / 6th of every month Service Tax & Excise Duty payment for preceeding month (6th if electronic payment, otherwise, 
          1 2     1 2 3 4 5 6     1 2 3 4 5 6     the due date is 5th) (excluding March month)
3 4 5 6 7 8 9   7 8 9 10 11 12 13   7 8 9 10 11 12 13   31/03 Service Tax & Excise Duty payment for month of March
10 11 12 13 14 15 16   14 15 16 17 18 19 20   14 15 16 17 18 19 20   7th of every month TDS / TCS payment for the preceeding month (31 May with respect to TDS on entries passed 
17 18 19 20 21 22 23   21 22 23 24 25 26 27   21 22 23 24 25 26 27     on 31 March)
24 25 26 27 28 29 30   28               28 29 30 31         10th of every month i) Excise return (ER - 1) for the preceeding month
31                                                 ii) ER-6 monthly return u/r 9A(3) of CCR, 2004
                                                15th of every month PF payment (excluding the 5 grace day allowed) for the preceeding month
April '10   May '10   June '10   15/03, 15/06, 15/09, 15/12 Advance Income tax - installments for the year
Su M Tu W Th F Sa   Su M Tu W Th F Sa   Su M Tu W Th F Sa   15/01,15/06,15/07,15/10 TDS  Quarterly Statement in 24Q (salary payments) /26Q (payments other than Salary to Residents)
        1 2 3               1       1 2 3 4 5   15/01,15/06,15/07,15/10 TDS  Quarterly Statement in 27Q (payments other than Salary to Non-residents)
                                                15/01,30/04,15/07,15/10 TCS Quarterly Statement in 27EQ
4 5 6 7 8 9 10   2 3 4 5 6 7 8   6 7 8 9 10 11 12   21st of every month i) VAT (Maharashtra) -TDS payment in form 210 for the preceeding month
11 12 13 14 15 16 17   9 10 11 12 13 14 15   13 14 15 16 17 18 19     ii) VAT (Maharashtra) & CST monthly payment for the preceeding month
18 19 20 21 22 23 24   16 17 18 19 20 21 22   20 21 22 23 24 25 26     iii) ESIC payment for the preceeding month
25 26 27 28 29 30     23 24 25 26 27 28 29   27 28 29 30           iv) VAT (Maharashtra) & CST monthly return (due date is excluding the 10 days grace allowed)
                30 31                             25/04, 25/10 Half yearly service tax return in Form ST-3 
                                                25th of every month PF monthly return for the preceeding month
July '10   August '10   September '10   Last date of every month i) Issue of TDS certificate for the preeceding month  (7 June with respect to TDS on entries 
Su M Tu W Th F Sa   Su M Tu W Th F Sa   Su M Tu W Th F Sa     passed on 31 March)
        1 2 3   1 2 3 4 5 6 7         1 2 3 4     II) PT (Maharashtra) payment (challan cum return) for the liability of preceeding month
4 5 6 7 8 9 10   8 9 10 11 12 13 14   5 6 7 8 9 10 11   30/09 Corporate tax return, Tax Audit, TP report & Wealth tax return for the preceeding March year end
11 12 13 14 15 16 17   15 16 17 18 19 20 21   12 13 14 15 16 17 18   30/04 i) Annual PF return for the Year ending 31 March 
18 19 20 21 22 23 24   22 23 24 25 26 27 28   19 20 21 22 23 24 25     ii) ER-5 declaration u/r 9A(1) of CCR, 2004                                            
25 26 27 28 29 30 31   29 30 31           26 27 28 29 30       30/11 ER-4 declaration u/r 12(2)(a) of CER, 2004* (pertaining to previous FY)
                                                   
                                                   
October '10   November '10   December '10      
Su M Tu W Th F Sa   Su M Tu W Th F Sa   Su M Tu W Th F Sa      
          1 2     1 2 3 4 5 6         1 2 3 4      
3 4 5 6 7 8 9   7 8 9 10 11 12 13   5 6 7 8 9 10 11      
10 11 12 13 14 15 16   14 15 16 17 18 19 20   12 13 14 15 16 17 18      
17 18 19 20 21 22 23   21 22 23 24 25 26 27   19 20 21 22 23 24 25      
24 25 26 27 28 29 30   28 29 30           26 27 28 29 30 31        
31                             [42]                    
                                                   
Notes:                                                
1) Please Note - Next working day will be considered as due date, if the due date falls on Holiday - Sunday.        
2) Shades scheme used:                                        
Income-tax Act                                            
Indirect tax laws                                            
Other laws                                              
Due date under more than one category of laws                                
3) Please note that separate compliances may be required with respect to International Workers.  These are not covered in the compliance calendar.  
* exemption available to units paying excise duty less than Rs 1 crore p.a.