Due Dates chart for the month of August 2015

Due Dates chart for the month of August 2015

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 August month are listed as below:

Due Date	Category	Description
06-08-2015	Central Excise	Payment of Excise Duty for all Assesses (including SSI
	(Refer Note 1)	Units)
06-08-2015	Service Tax	Service Tax Payment for Month July (Companies)
	(Refer Note 1)
07-08-2015	TDS/TCS	TDS/TCS payment for July
07-08-2015	Income Tax	Form 15G/H submission received in July
10-08-2015	Central Excise	Filing ER-1 Return (Other than SSI Units)
	(Refer Note 1)
10-08-2015	Central Excise	Filing ER-2 monthly return by 100% EOU (removing
	(Refer Note 1)	goods in domestic tariff area)
10-08-2015	Central Excise	Filing monthly ER-6 Return by specified class of
	(Refer Note 1)	Assesses regarding principal inputs.
10-08-2015	Central Excise	Exports – Procurement of specified goods from EOU for
	(Refer Note 1)	use in manufacture of Export goods in Form Ann-17B for
		DTA units, procuring specified goods from EOU for
		manufacture of export goods.
10-08-2015	Central Excise	– Proof of Exports in form Ann.-19, once in a month for
	(Refer Note 1)	all exporters, exporting goods under Bond
10-08-2015	Central Excise	– Export detains in Form Ann.-20, for Manufacturing
	(Refer Note 1)	following simplified export procedure
10-08-2015	Central Excise	– Removal of excisable goods for specified use at
	(Refer Note 1)	concessional rate of duty in terms of Rules described
15-08-2015	ESIC	Monthly – EPF – Return of Employees qualifying for
		membership to the EPF for the first time during previous
		month
15-08-2015	ESIC	Monthly – EPF – Return of member leaving service
		during the previous month
15-08-2015	ESIC	Exempted establishment – EPS/ EDLIS – Monthly Return
		of members joining service during the previous month.
15-08-2015	ESIC	Exempted establishment – EPS/EDLIS – Monthly Return
		of Members Leaving Service During the previous Month
15-08-2015	Provident Fund	PF Payment for July(5 days grace allowed)
	(includes EDLI)
15-08-2015	Income Tax	Quarterly TDS certificate (in respect of tax deducted for
		payments other than salary) by a person being an office of
		the Government for the quarter ending June 30, 2015
21-08-2015	ESIC	ESIC Payment and Return for July
21-08-2015	MVAT/CST	MVAT-TDS Payment for July
21-08-2015	MVAT/CST	Monthly Return for July (TAX>1000000/-)
	(Refer Note 2)
21-08-2015	MVAT/CST	Monthly Payment for July

	(Refer Note 2)
22-08-2015	Income Tax	Due date for issue of TDS Certificate for tax deducted
		under Section 194-IA in the month of July, 2015
25-08-2015	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.
25-08-2015	Provident Fund	PF Return filing for July (including pension and
	(includes EDLI)	insurance scheme forms)
25-08-2015	Entry Tax	Payment and Returns July Month
31-08-2015	Profession Tax (	Payment and Return of July
	Tax Liability >
	= 50000 or in
	case of First
	Year of
	Registration)
31-08-2015	Luxury Tax Act	Monthly Return of July
31-08-2015	Income Tax	Annual information return under section 285BA for the
		financial year 2014-15
31-08-2015	Income Tax	Annual return of income and wealth for the assessment
	(Refer Note 3)	year 2015-16 for all assessee other than (a) corporate-
		assessee or (b) non-corporate assessee (whose books of
		account are required to be audited) or (c) working partner
		(of a firm whose accounts are required to be audited) or
		(d) an assessee who is required to furnish a report under
		section 92E
31-08-2015	Income Tax	Statement by scientific research association, university,
	(Refer Note 3)	college or other association or Indian scientific research
		company as required by rules 5D, 5Eand 5F (if due date
		of submission of return of income is July 31, 2015)
Notes:

1. 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.

2. MVAT – As per Trade Circular 16T of 2008 issued by Hon’ble CST the concession of additional 10 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 for July can upload e-return within additional 10 days.

3. Due date provided is 31.07.15 as per normal provisions of the Act.

Annual return of income and wealth for the assessment year 2015-16 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under section 92E. Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2015)

However the Date of Income Tax Return filing has been extended to 31.08.15 as per F.No.225/154/201511TA.II dated 10th June 2015.

By,

Rinav A. Khakhar

Co-Owner @ Khakhar & Associates. Bhayander East. Mumbai

9920022323 / 9322278114.