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 December month (November Commitments) are listed as below:
Due Date Category Description
06-Dec-2015 Central Excise (Refer Note 1) Payment of Excise Duty for all Assesses (including SSI Units)
06-Dec-2015 Service Tax (Refer Note 1) Service Tax Payment for Month December (Companies)
07-Dec-2015 TDS/TCS TDS/TCS payment for November
10-Dec-2015 Central Excise (Refer Note 1) Filing ER-1 Return (Other than SSI Units)
10-Dec-2015 Central Excise (Refer Note 1) Filing ER-2 monthly return by 100% EOU (removing goods in domestic tariff area)
10-Dec-2015 Central Excise (Refer Note 1) Filing monthly ER-6 Return by specified class of Assesses regarding principal inputs.
10-Dec-2015 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-Dec-2015 Central Excise (Refer Note 1) – Proof of Exports in form Ann.-19, once in a month for all exporters, exporting goods under Bond
10-Dec-2015 Central Excise (Refer Note 1) – Export detains in Form Ann.-20, for Manufacturing following simplified export procedure
10-Dec-2015 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-Dec-2015 ESIC Monthly – EPF – Return of Employees qualifying for membership to the EPF for the first time during previous month
15-Dec-2015 ESIC Monthly – EPF – Return of member leaving service during the previous month
15-Dec-2015 ESIC Exempted establishment – EPS/ EDLIS – Monthly Return of members joining service during the previous month.
15-Dec-2015 ESIC Exempted establishment – EPS/EDLIS – Monthly Return of Members Leaving Service During the previous Month
15-Dec-2015 Provident Fund (includes EDLI) PF Payment for November (5 days grace allowed)
15-Dec-2015 Income Tax Second installment (in the case of an assessee other than a company) or third installment (in the case of a company) of advance income-tax for the assessment year 2016-17
21-Dec-2015 ESIC ESIC Payment and Return for November
21-Dec-2015 MVAT/CST MVAT(WCT)-TDS Payment for November
21-Dec-2015 MVAT/CST (Refer Note 2) Monthly Return for November (TAX>100000/-)
21-Dec-2015 MVAT/CST (Refer Note 2) Monthly Payment for November
22-Dec-2015 Income Tax Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2015
25-Dec-2015 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-Dec-2015 Provident Fund (includes EDLI) PF Return filing for December (including pension and insurance scheme forms)
25-Dec-2015 Entry Tax Payment and Returns December Month
31-Dec-2015 Profession Tax ( Tax Liability > = 50000 or in case of First Year of Registration) Payment and Return of December
31-Dec-2015 Luxury Tax Act Monthly Return of November
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 16T 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.