|
|
- Due date for remitting withholding tax – for Financial Year
2009 - 2010
|
|
- Tax withheld during a month should be remitted on or before the
7th of the following month
- Tax withheld on 31st March should be remitted on or before
31st May
|
|
- Due date for filing Corporate Tax and FBT
returns – for Financial Year 2009 - 2010
|
|
|
30th September of each year – for the year ended 31st March of that year
|
|
- Due date for filing withholding tax returns –
for Financial Year 2009 - 2010
|
|
|
Withholding tax return should be filed electronically (e-return) every quarter as per table below: |
|
| April – June |
15th July |
| July – September
|
15th October |
| October – December |
15th January |
| January – March |
15th June |
|
|
- Due date for remittance of Excise Duty – for
Financial Year 2009 - 2010
|
|
| Kind of assessee |
Period of removal of goods |
Due date for payment |
| Assessee in general |
If April to February |
5th of following month |
| Assessee in general |
If March |
31st March |
| Small Scale Industries |
If April to February |
15th of following month |
| Small Scale Industries |
If March |
31st March |
|
|
|
Note: In case of e-payment, read as
6th or
16th, instead of
5th and
15th |
|
- Due date for filing Excise Duty returns – for
Financial Year 2009 - 2010
|
|
| Monthly return |
10th of following month |
| Quarterly return (only for SSI) |
20th of the month following the quarter |
|
|
- Due date for remittance of Service Tax – for
Financial Year 2009 - 2010
|
|
| Sales pertaining to |
Date payable |
| If April to February |
5th of following month |
| If March |
31st
March |
|
|
|
Note 1: Service Tax is payable on receipt of amounts invoiced, except in case of related company invoices, where, Service Tax is payable on 31st March even on invoices raised on or before 31st March |
|
|
Note 2: In case of e-payment, read as
6th, instead of
5th |
|
|
- Due date for filing Service Tax returns – for
Financial Year 2009 - 2010
|
|
| For half year ended
30th Sep |
25th October |
| For half year ended 31st Mar |
25th April |
|
|
- Due date for remittance of Provident Fund – for
Financial Year 2009 - 2010
|
|
| 15th of following month |
|
- Due date for filing of Provident Fund returns –
for Financial Year 2009 - 2010
|
|
| 25th of following month |
|
- Due date for remittance for Employees’ State
Insurance – for Financial Year 2009 - 2010
|
|
| 21st of following month |
|
- Due date for filing of Employees’ State
Insurance returns – for Financial Year
2009 - 2010
|
|
| For half year ended Apr to Sep |
12th October |
| For half year ended Oct to Mar |
12th April |
|
|
- Due date for remittance of VAT and CST returns –
for Financial Year 2009 - 2010
|
|
| 20th of following month |
|
- Due date for filing of VAT and CST returns – for
Financial Year 2009 - 2010
|
|
| 20th of following month |
|
- Due date for remittance of Professional Tax –
for Financial Year 2009 - 2010
|
|
| For half year ended Apr to Sep |
15th October |
| For half year ended Oct to Mar |
15th April |
|
|
| Disclaimer |
| This is not advice. The recipient should not act solely on the basis of the material contained herein. Contents herein are general in nature and do not constitute or convey advice per se. Also, changes in legislation may occur quickly. The material herein is issued as a helpful guide to the reader, for their private information. Therefore it should be regarded as confidential and not be made available to any person without our prior approval. We therefore recommend that our formal advice be sought by contacting the following address before acting in any of the areas: |
|
| Carvalho Associates |
| Chartered Accountants |
| 2B, Park Centre, |
| 25, Venkatanarayana Road, |
| T.Nagar, Chennai -
600 017 |
|
| Phone :
+91 - 44 - 4212 6808 |
| Email : mail@carvalho-associates.com |
|
