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Compliance Calendar of 2010

Due Dates

January '10
Su F 1 3 4 5 6 7 8 10 11 12 13 14 15 17 18 19 20 21 22 24 25 26 27 28 29 31 M Tu W Th Sa 2 9 16 23 30 Su

February '10
M Tu W Th F 1 2 3 4 5 7 8 9 10 11 12 14 15 16 17 18 19 21 22 23 24 25 26 28 Sa 6 13 20 27 Su M 1 7 8 14 15 21 22 28 29

March '10
Tu W Th F 2 3 4 5 9 10 11 12 16 17 18 19 23 24 25 26 30 31 Sa 6 13 20 27

Date
5th / 6th of every month 31/03 7th of every month 10th of every month 15th of every month

Particulars
Service Tax & Excise Duty payment for preceeding month (6th if electronic payment, otherwise, the due date is 5th) (excluding March month) Service Tax & Excise Duty payment for month of March TDS / TCS payment for the preceeding month (31 May with respect to TDS on entries passed on 31 March) i) Excise return (ER - 1) for the preceeding month ii) ER-6 monthly return u/r 9A(3) of CCR, 2004 PF payment (excluding the 5 grace day allowed) for the preceeding month Advance Income tax - installments for the year TDS Quarterly Statement in 24Q (salary payments) /26Q (payments other than Salary to Residents) TDS Quarterly Statement in 27Q (payments other than Salary to Non-residents) TCS Quarterly Statement in 27EQ i) VAT (Maharashtra) -TDS payment in form 210 for the preceeding month ii) VAT (Maharashtra) & CST monthly payment for the preceeding month iii) ESIC payment for the preceeding month iv) VAT (Maharashtra) & CST monthly return (due date is excluding the 10 days grace allowed)

April '10
Su M Tu W Th 1 F 2 Sa 3 Su M

May '10
Tu W Th F Sa 1 Su M

June '10
Tu 1 W 2 Th 3 F 4 Sa 5

15/03, 15/06, 15/09, 15/12 15/01,15/06,15/07,15/10 15/01,15/06,15/07,15/10 15/01,30/04,15/07,15/10 21st of every month

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

25/04, 25/10 25th of every month

Half yearly service tax return in Form ST-3 PF monthly return for the preceeding month i) Issue of TDS certificate for the preeceding month (7 June with respect to TDS on entries passed on 31 March) II) PT (Maharashtra) payment (challan cum return) for the liability of preceeding month

July '10
Su Th F Sa 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 M Tu W

August '10
Su M Tu 1 2 3 8 9 10 15 16 17 22 23 24 29 30 31 W 4 11 18 25 Th F Sa 5 6 7 12 13 14 19 20 21 26 27 28 Su

September '10
W 1 5 6 7 8 12 13 14 15 19 20 21 22 26 27 28 29 M Tu Th F Sa 2 3 4 9 10 11 16 17 18 23 24 25 30

Last date of every month

30/09 30/04 30/11

Corporate tax return, Tax Audit, TP report & Wealth tax return for the preceeding March year end i) Annual PF return for the Year ending 31 March ii) ER-5 declaration u/r 9A(1) of CCR, 2004 ER-4 declaration u/r 12(2)(a) of CER, 2004* (pertaining to previous FY)

October '10
Su F 1 3 4 5 6 7 8 10 11 12 13 14 15 17 18 19 20 21 22 24 25 26 27 28 29 31 M Tu W Th Sa 2 9 16 23 30 Su

November '10
M Tu W Th F 1 2 3 4 5 7 8 9 10 11 12 14 15 16 17 18 19 21 22 23 24 25 26 28 29 30 Sa 6 13 20 27
[42]

December '10
Su W 1 5 6 7 8 12 13 14 15 19 20 21 22 26 27 28 29 M Tu Th F Sa 2 3 4 9 10 11 16 17 18 23 24 25 30 31

Notes:
1) Please Note - Next working day will be considered as due date, if the due date falls on Holiday - Sunday. 2) Shades scheme used: Income-tax Act Indirect tax laws Other laws Due date under more than one category of laws 3) Please note that separate compliances may be required with respect to International Workers. These are not covered in the compliance calendar. * exemption available to units paying excise duty less than Rs 1 crore p.a.

JANUARY 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

6
Service tax & Excise payment (if paid through electronic mode)

7
TDS / TCS payment

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment / TDS & TCS quarterly statement in 26Q/24Q/27Q/27EQ

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment

FEBRUARY 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

6
Service tax & Excise payment (if paid through electronic mode)

7
TDS / TCS payment

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28
Issue of TDS certificate / PT payment

MARCH 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

6
Service tax & Excise payment (if paid through electronic mode)

7
TDS / TCS payment

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment / 4th Advance income-tax installment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment / Service Tax & Excise Duty payment for month of March

APRIL 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

10
Filing of Excise return (ER-1) and Form ER-6

Service tax & Excise Service tax & Excise payment (if paid payment (if paid TDS / TCS payment through physical through electronic mode) mode)

11

12

13

14

15
PF monthly payment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
Half yearly service tax return in form ST3 / PF monthly return

26

27

28

29

30
Issue of TDS certificate / PT payment / Annual PF return / ER-5 declaration u/r 9A(1) of CCR, 2004 / TCS quarterly statement in 27EQ

MAY 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment

JUNE 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

12

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

13

14

15
PF monthly payment / 1st Advance Income-tax installment / TDS quarterly statement in 26Q/24Q/27Q

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30
Issue of TDS certificate / PT payment

JULY 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

10
Filing of Excise return (ER-1) and Form ER-6

Service tax & Excise Service tax & Excise payment (if paid payment (if paid TDS / TCS payment through physical through electronic mode) mode)

11

12

13

14

15
PF monthly payment / TDS & TCS quarterly statement in 26Q/24Q/27Q

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment

AUGUST 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment

SEPTEMBER 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

12

13

14

15
PF monthly payment / 2nd Advance income-tax installment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30
Issue of TDS certificate / PT payment / Corporate tax return / TP Report filing / Tax Audit

OCTOBER 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment / TDS & TCS quarterly statement in 26Q/24Q/27Q/27EQ

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
Half yearly service tax return in form ST3 / PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment

NOVEMBER 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

6
Service tax & Excise payment (if paid through electronic mode)

7
TDS / TCS payment

10
Filing of Excise return (ER-1) and Form ER-6

11

12

13

14

15
PF monthly payment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30
Issue of TDS certificate / PT payment / ER-4 declaration u/r 12(2)(a) of CER, 2004

DECEMBER 2010
Sunday Monday Tuesday Wednesday Thursday Friday Saturday

5
Service tax & Excise payment (if paid through physical mode)

10
Filing of Excise return (ER-1) and Form ER-6

11

Service tax & Excise payment (if paid TDS / TCS payment through electronic mode)

12

13

14

15
PF monthly payment / 3rd Advance income-tax installment

16

17

18

19

20

21
MVAT-TDS payment / MVAT & CST monthly payment / ESIC payment / MVAT & CST monthly return

22

23

24

25
PF monthly return

26

27

28

29

30

31
Issue of TDS certificate / PT payment