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Thursday 4 February 2016

Various Due Dates for Direct & Indirect Taxes in India



Various Due Dates for Direct & Indirect Taxes in India



Due Dates for Payment of Service Tax, Income Tax, TDS, PF, ESIC

Month
Service Tax*
TDS
PF
ESIC
Adv. Tax
April
30
15
21

May
5
7
15
21

June
5
7
15
21
15**
July
5
7
15
21

August
5
7
15
21

September
5
7
15
21
15
October
5
7
15
21

November
5
7
15
21

December
5
7
15
21
15
January
5
7
15
21

February
5
7
15
21

March
5/31
7
15
21
15/31

* For Service Tax, if an entity makes online payment, due date is 6 instead of 5. (Online Payment of Service Tax is mandatory so due date is 6th of every month)
** Only for Corporate Assesses



Individual Due Dates

TDS/TCS Due Dates
7th of Every Month
Deposit TDS/TCS of Previous Month
15th Jan, May, July, Oct.
File Quarterly  Return of TDS/TCS
30th of Jan, May, July, Oct.
Issue Quarterly TDS/TCS Certificate (Other Than Salary
7th April
Deposit 15G/15H Forms
30th of April
Deposit TDS/TCS Deducted in March
31st of May
Issue Yearly TDS Certificate of Salary

INCOME TAX DUE DATES
15th June
Deposit Advance tax Corporate Assesse
15th Sep. Dec. March
Deposit Advance tax
31st March
Last Date for filling of belated return or revise return in some cases
31st July
Last Date of Return Filling for non-audit cases.
30th September
Last Date of Return Filling for audit cases.



Due date of filing of return of income
Sr. No.
Status of the taxpayer
Due date
1
Any company other than a company who is required to furnish a report in Form No. 3CEB under section 92E (i.e. other than covered in 2 below)
September 30 of the assessment year
2
Any person (may be corporate/non-corporate) who is required to furnish a report in Form No. 3CEB under section 92E
November 30 of the assessment year
3
Any person (other than a company) whose accounts are to be audited under the Income-tax Law or under any other law
September 30 of the assessment year
4
A working partner of a firm whose accounts are required to be audited under this Act or under any other law
September 30 of the assessment year
5
Any other assessee
July 31 of the assessment year


SERVICE TAX DUE DATES
6th Of Every Month
Deposit Service Tax of Company/ Society.
6th Jan, 6th July, 6th Oct.
Deposit Quarterly Service Tax of individual/ Partnership firm.
31st March
Deposit Quarterly Service Tax of individual/ Partnership firm & Monthly for Company & Society
25th April
File 2nd  Half yearly return
25th Oct.
File 1st   Half yearly  return




VAT Due Dates (Depends upon State)
VAT PAYMENT DUE DATES
10 DAYS (FOR VERY LARGE TAX PAYERS)
Tax on Turnover of every month
  1. From 1st to 10th
  2. From 11th to 20th
  3. From 21st to End of Month

Deposit VAT up to
  1. 15th of every month
  2. 25th of every month
  3. 5th of next month
15 DAYS ( FOR LARGE TAX PAYERS)
  1. From 1st to 15th
  2. From 16th to End of Month
  1. 20th of every month
  2. 7th of Next Month
MONTHLY
       1.    Monthly
  1. 14th of every month
QUARTERLY
  1. Monthly
  1. 14th of next month (Below Rs. 20 thousand in a year)
Return Filling Dates
  • 15th August, 15th November
  • 15th February, 30th May
  1. 30th June
  2. 31st  December
  • Deposit of Quarterly Vat E- Return ( Vat-10 )
  1. Vat Annual  Return  ( Vat-11) For composition dealer
  2. Vat Annual Return  ( Vat-10A ) And Audit Report
PF Due Dates
  1. 15th
  1. Last date of PF deposit of previous month
ESI Due Dates
  1. 21th
 Last date of ESI deposit of previous month


Various Due Dates for Direct & Indirect Taxes in India




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