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
** Only for Corporate Assesses
Individual 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
|
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
|
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
|
Deposit
VAT up to
|
15 DAYS ( FOR LARGE TAX PAYERS)
|
|
|
|
MONTHLY
|
|
1. Monthly
|
|
QUARTERLY
|
|
|
|
Return Filling Dates
|
|
|
|
|
1. Last date of PF deposit of previous month
|
|
Last
date of ESI deposit of previous month
|
Various Due Dates for Direct & Indirect Taxes in India
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