The business entity such as Proprietary Concerns/Partnership Firms/ LLP/ AOP/HUF/ Companies, etc. has to follow various statutory compliances monthly/quarterly/half-yearly/annually, as the case may be.
For the benefit of all and timely compliances related to various laws applicable to be followed for the January month are listed as below:
|06-Jan-2016||Central Excise (Refer Note 1)||Payment of Excise Duty for all Assesses (including SSI Units)|
|06-Jan-2016||Service Tax (Refer Note 1)||Service Tax Payment for Month December (Companies)|
|06-Jan-2016||Service Tax (Refer Note 1)||Service Tax Payment for Quarter ending December (Individual/Partnership)|
|07-Jan-2016||TDS/TCS||TDS/TCS payment for December|
|10-Jan-2016||Central Excise (Refer Note 1)||Filing ER-1 Return (Other than SSI Units)|
|10-Jan-2016||Central Excise (Refer Note 1)||Filing ER-2 monthly return by 100% EOU (removing goods in domestic tariff area)|
|10-Jan-2016||Central Excise (Refer Note 1)||Filing monthly ER-6 Return by specified class of Assesses regarding principal inputs.|
|10-Jan-2016||Central Excise (Refer Note 1)||Filing quarterly ER-3 Return by manufacturers availing exemption on the basis of value of their clearance|
|10-Jan-2016||Central Excise (Refer Note 1)||Exports – Procurement of specified goods from EOU for use in manufacture of Export goods in Form Ann-17B for DTA units, procuring specified goods from EOU for manufacture of export goods.|
|10-Jan-2016||Central Excise (Refer Note 1)||– Proof of Exports in form Ann.-19, once in a month for all exporters, exporting goods under Bond|
|10-Jan-2016||Central Excise (Refer Note 1)||– Export detains in Form Ann.-20, for Manufacturing following simplified export procedure|
|10-Jan-2016||Central Excise (Refer Note 1)||Removal of excisable goods at concessional rate in Form Ann. -46 for Manufacturers receiving the excisable goods for specified use at concessional rate of duty in terms of Rules described in Col. 4 in prescribed rules|
|15-Jan-2016||TDS||TDS/TCS Quarterly Return|
|15-Jan-2016||EPF||Monthly – EPF – Return of Employees qualifying for membership to the EPF for the first time during previous month|
|15-Jan-2016||EPF||Monthly – EPF – Return of member leaving service during the previous month|
|15-Jan-2016||ESIC||Exempted establishment – EPS/ EDLIS – Monthly Return of members joining service during the previous month.|
|15-Jan-2016||ESIC||Exempted establishment – EPS/EDLIS – Monthly Return of Members Leaving Service During the previous Month|
|15-Jan-2016||Provident Fund (includes EDLI)||PF Payment for December (5 days grace allowed)|
|15-Jan-2016||MVAT||MVAT audit for FY 2014-2015|
|21-Jan-2016||ESIC||ESIC Payment and Return for December|
|21-Jan-2016||MVAT/CST||MVAT(WCT)-TDS Payment for December|
|21-Jan-2016||MVAT/CST (Refer Note 2)||Monthly Return for December (TAX>100000/-)|
|21-Jan-2016||MVAT/CST (Refer Note 2)||Monthly Payment for December|
|21-Jan-2016||MVAT/CST (Refer Note 2)||Quarterly Return & payment|
|22-Jan-2016||Income Tax||Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2015|
|25-Jan-2016||ESIC||Monthly – Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees’ Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.|
|25-Jan-2016||Provident Fund (includes EDLI)||PF Return filing for December (including pension and insurance scheme forms)|
|25-Jan-2016||Entry Tax||Payment and Returns December Month|
|30-Jan-2016||Income Tax||TDS Certificate Form 16A non govt. deduction|
|31-Jan-2016||Income Tax||Quarterly statement of tax deducted if the deductor is an office of the Government for the quarter ending December, 2015|
|31-Jan-2016||Income Tax||Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December, 2015|
|31- Jan-2016||Profession Tax ( Tax Liability > = 50000 or in case of First Year of Registration)||Payment and Return of December|
|31- Jan-2016||Luxury Tax Act||Monthly Return of December|
- Excise and Service Tax : One day grace is allowed for payment of Excise / Service Tax in e-mode and Next working day will be considered as due date, if the due date falls on Holiday/Sunday. However, for Excise previous working day to be considered. E-Payment will be considered valid up to 8:00 pm of the respective day.
- MVAT – As per Trade Circular 6TH of 2008 issued by Hon’ble CST the concession of additional Dec days are given for uploading e-return. However, this concession is available subject to the payment of tax as per return is made on or before prescribed due date. Therefore, the dealer fulfilling this condition uploads e-return within additional Dec days.
- Where the last day for filing return/loss is a day when office is closed, the assessee can file the return on the next day afterwards on which the office is open and, in such cases, the return will be considered to have been filed within the specified time limit-Circular No. 639, dated December 13,1992.
Compliances related to various laws for January Month
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