Compliance Chart

Month
Filing of
Tax Audit Payment
Report & Advanc Issue of of Service Payment of
Payment Filing of Transfer e Tax TDS Tax - Service Tax Profession PT yearly Central
of TDS Quarterly Income Tax pricing Paymen Certificat Companie - Individual, Service Tax ESI al Tax return - PF Excise
(d) TDS Return Return report t es s HUF, Firms Return Payments Payment Form 5 Payment PF Return Payments

25th/ 30th
April 7th 15th June - - 30th © - - 25th 21st 20th - 15th 10th
(f)

7th /31st
May - - - 31st (e) 5th - - 21st 20th 30th 15th 25th 10th
(a)

June 7th - - - 15th - 5th - - 21st 20th - 15th 25th 10th

July 7th 15th 31st - - - 5th 5th 21st 20th - 15th 25th 10th

August 7th - - - - - 5th - 21st 20th - 15th 25th 10th

September 7th - 30th - 15th - 5th - - 21st 20th - 15th 25th 10th

October 7th 15th - 31st 5th 5th 25th 21st 20th - 15th 25th 10th

November 7th - - - - - 5th - - 21st 20th - 15th 25th 10th

December 7th - 15th 5th - 21st 20th - 15th 25th 10th

January 7th 15th - - - - 5th 5th 21st 20th - 15th 25th 10th

February 7th - - - - - 5th - - 21st 20th - 15th 25th 10th

5th/31st
March 7th - - - 15th - 31st (b) - 21st 20th - 15th 25th 10th
(b)
Note: (a) Due date for TDS deducted on 31st March year end accrual entries, is 31st May.
(b) Due date for payment of Service tax collected in the Month of March is March 31st.
© In case of TDS on salary, TDS certificates needs to be issued within 30th April.
(d) In case of TDS on salary, TDS needs to be remitted within 7 days from the date of payment of salary.
(e) The TDS certificates in case of Non salary needs to be issued within 2 months from the month in which
income is so credited, however with the consent of the Vendor , where there is ongoing transactions , the same
can be issued within 30th April.
(f) The PF Annual Return needs to be filed with in 30th April for the PF period March to February
The PF employee wise annual contribution sheet in Form3A also needs to be completed by 30th April
(g) The company Annual General Meeting (AGM) needs to be held within 6 months from the end of Financial year.
(h) The Notice to the AGM needs to be given 21 clear days in advance.(thus the audited accounts to be adopted by
Directors 21 days before AGM)
(i) The Financials needs to be filled with ROC within 1 month from the date of AGM.
(j) The Annual returns needs to be filed within 2 months from the date of AGM.
(k) Compliance Certificate from Company Secretary needs to be filed with in 20 days from date of AGM
(l) There are other compliance in respect of Company law matters which depends upon the nature of transaction/ event.
(m) Half yearly Returns of Factory License needs to be filed within 15th July in Form 35
(n) Annual Returns of Factory License needs to be filed within 15th January of succeeding year in form 34
(o) Half yearly Returns of ESI needs to be filed within 15th of October and 15th of April.
(p) Yearly VAT/COT Returns in Form 115 needs to be filed within the 30th of May - for the financial year starting from april to march
(q) Yearly Professional Tax return needs to be filed in Form 5 within the 30th of May - for financial year starting from April to march
(R) Professional Tax employers need to be paid within the 30th of April as per the Schedule of PT Act
 COT
Payment/Q
uarterly
Return - In
VAT case of VAT / COT
Payment/Mo retailers yearly
nthly Return Notice to below 15 return -
- Form 100 VAT Return AGM lacs Form 115

20th - - 15th -

20th - - - 30th

20th - - - -

20th - - 15th -

20th - - - -

20th - 5th - -

20th 31st - 15th -

20th - - - -

20th - - -

20th - - 15th -

20th - - - -

20th - - - -
 Legal Compliance Chart

Due Dates
Month 5th 7th 15th 21st 25th 30th/31st
- TDS Payment 1) Payment of Fringe Benefit 1) Payment of ESIC 1) Payment of Professional Tax 1) Filing of Quarterly TDS Return for
April Tax Jan to March
- 2) Payment of PF 2) Paymnet of VAT
Contribution
3) Service Tax Return for Oct to
March

Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Issue of TDS Certificates
May April
2) Payment of VAT
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Issue of TDS Certificates
June May
2) Payment of Advance Tax 2) Payment of VAT 2) Filing of Yearly TDS Return
by Comp (15%)

1)Service Tax Payment TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Filing of Income Tax Return by
for June Individual/Firms (t/o <40 Lakhs) and
July HUFs, Trust, etc
2) Service Tax Payment 2) Payment of Fringe Benefit 2) Payment of VAT
for Individual/HUF for the Tax
period Apr to June
3) Filing of Quarterly TDS
Return
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax -
August July
2) Payment of VAT -
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Finalisation of Accounts
September Aug
2) Advance Tax (40%-Comp 2) Payment of VAT 2) AGM
& Others 30%)

6
 Legal Compliance Chart

Due Dates
Month 5th 7th 15th 21st 25th 30th/31st
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Filing of Tax Audit Report
October Sept
2) Payment of Fringe Benefit 2) Payment of VAT 2) Filing of Income Tax/Wealth Tax
Tax Return
3) Filing of Quarterly TDS 3) Half- Yearly Service Tax Return 3) Filing of VAT Yearly Return
Return
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax -
November Oct
2) Payment of VAT -
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax -
December Nov
2) Advance Tax (75%-Comp 2) Payment of VAT -
& Others 60%)
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax -
January Dec
2) Payment of Fringe Benefit 2) Payment of VAT -
Tax
3) Filing of Quarterly TDS -
Return
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax -
February Jan
2) Payment of VAT -
Service Tax Payment for TDS Payment 1)Payment of PF Contribution 1) Payment of ESIC 1) Payment of Professional Tax 1) Service Tax Payment for
March Feb March/Jan to March (Ind/HUF)
2) Payment of Advance Tax 2) Payment of VAT 2) TDS Payment in case of Short
(100%) Payment or Non-Deduction for the
year
3) Payment of Self Assessment Tax

Shashank Mishra ACA ,SF-5 ABC Complex Qaisarbagh Lko 09415105054