Due dates for E-­payment of Service Tax for by Companies

Article Compiles month wise Due dates for E-­payment of Service Tax for by Companies, Submission of Form No. 27C (TCS), Payment of TDS/TCS , Return of TDS, DVAT­48, Payment of Advance Income tax by All Assessees (100%)(including 44AD cases), E-­Payment of Provident Fund (PF), TCS Return in form 27EQ, Due date for issue of Form 16B in respect of tax deducted under Section 194-IA , Payment of ESI , E payment of service tax  and Filing of ITR.

DUE DATES CALENDAR JUNE 2017

S. No.	Event Date	Act/Statue	Applicable Form
1	06-Jun-17	Service tax	Challan no. GAR-7
2	07-Jun-17	Income Tax	Challan No. ITNS-281
3	07-Jun-17	Income Tax	Form No.27C (TCS)
4	10-Jun-17	Excise	ER-1
5	12-Jun-17	D-VAT	BE – 2
6	15-Jun-17	GST	–
7	15-Jun-17	Income Tax	Form 16B
8	15-Jun-17	Income Tax	Challan no ITNS-280
9	15-Jun-17	Income Tax	Form 16A
10	15-Jun-17	D-VAT	DVAT-20
11	15-Jun-17	Provident Fund	Electronic Challan cum Return (ECR)
12	21-Jun-17	ESI	ESI Challan
13	21-Jun-17	D-VAT	DVAT-20 & Central form
14	22-Jun-17	D-VAT	DVAT-43
15	27-Jun-17	D-VAT	BE-2
16	30-Jun-17	Income Tax	Form No. 1 (Recognized Stock Exchange) Form No. 2 (Mutual Fund)
17	30-Jun-17	Income Tax	114E(5)
18	30-Jun-17	Income Tax	Form 26QB

DUE DATES CALENDAR MARCH 2017

S.No.	Event Date	Act	Applicable Form	Obligation
1	06-Mar-17	Service Tax	Challan No.GAR­7	E-­payment of Service Tax for Feb 17 by Companies
2	07-Mar-17	Income Tax	Form No.27C (TCS)	Submission of Forms received in Feb 17 to IT Commissioner
3	07-Mar-17	Income Tax	Challan No.ITNS­ 281	Payment of TDS/TCS deducted/collected in Feb 17
4	08-Mar-17	D­VAT	DVAT-48	Return of TDS for Dec 16 quarter in DVAT­48
5	12-Mar-17	D­VAT	BE­2	Advance information for 2nd fortnight of Mar of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
6	15-Mar-17	D­VAT	DVAT­20	Payment of DVAT TDS for Feb 17
7	15-Mar-17	Income Tax	Challan no.280	Payment of Advance Income tax by ALL assessees (100%)(including 44AD cases)
8	15-Mar-17	Providend Fund	Electronic Challan cum Return (ECR)	E-­Payment of PF for Feb 17
9	15-Mar-17	Income Tax	Form 27EQ	TCS Returns by ALL Deductors
10	17-Mar-17	Income Tax	Form 16B	Due date for issue of Form 16B in respect of tax deducted under Section 194-IA in the month of January, 2017 and paid in February, 2017
11	21-Mar-17	ESI	ESI Challan	Payment of ESI of Feb 17
12	21-Mar-17	D­VAT	DVAT­20 & Central	E­Payment of DVAT & CST Tax for month ended Feb 17
13	22-Mar-17	D­VAT	DVAT ­ 43	Issue of DVAT Certificate for deduction made in Feb 17
14	27-Mar-17	D­VAT	BE­2	Advance information for 1st fortnight of Apr of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
15	30-Mar-17	Income Tax	Form 26QB	Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of February, 2017
16	31-Mar-17	Service Tax	challan No. GAR-7	E payment of service tax for the month/quarter ended Mar 17
17	31-Mar-17	Income Tax	ITR 1 to 7	Filing of ITR for the AY 2016-17 without penalty & AY 2015-16 with Penalty of Rs 5,000. Revision of ITR for the AY 2015-16
18	31-Mar-17	Income Tax	IDS	Due date for payment of second installment (i.e., 25% of tax, surcharge and penalty) under Income Declaration Scheme, 2016.
19	31-Mar-17	Income Tax	Challan no 280	Payment of balance advance Income Tax by all assessee(for Sec 243B & 234C)

DUE DATES CALENDAR FEBRUARY 2017

S. NO	Event Date	Act	Applicable Form	Obligation
1		GST enrollment		GST enrollment start from Feb 1, 2017 for those persons who takes new registration under VAT/Service Tax/Central Excise after January 2016
2	06-Feb-17	Service Tax	Challan No.GAR­7	New registration under VAT/Service Tax/Central Excise after January 2016
3	07-Feb-17	Income Tax	Form No.27C (TCS)	Submission of Forms received in Jan to IT Commissioner
4	07-Feb-17	Income Tax	Challan No.ITNS­ 281	Payment of TDS/TCS deducted/collected in Jan
5	10-Feb-17	Excise	ER-1	Return for Non SSI assessees for Jan
6	10-Feb-17	Excise	ER-2	Return for EOUs for Jan
7	10-Feb-17	Excise	ER-6	Return by units paying duty >1 crore(CENVAT+PLA) for Jan
8	12-Feb-17	D­VAT	BE­2	Advance information for 2nd fortnight of Feb of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
9	13-Feb-17	D­VAT	DVAT-48	Return of TDS for Dec Quarter in DVAT-48
10	13-Feb-17	D­VAT	Form 16/17	E­ Return of DVAT for the quarter ended Dec
11	15-Feb-17	D­VAT	DVAT­20	Payment of DVAT TDS for Jan
12	15-Feb-17	Income Tax	Form 16A	Issue of Quarterly TDS certificates for Dec quarter by ALL deductors
13	15-Feb-17	Providend Fund	Electronic Challan cum Return (ECR)	E­Payment of PF for Jan
14	21-Feb-17	ESI	ESI Challan	Payment of ESI of Jan(Applicable for Salary upto Rs 21,000 instead of Rs 15,000 earlier)
15	21-Feb-17	D­VAT	DVAT­20 & Central	E­Payment of DVAT & CST Tax for month ended Jan
16	22-Feb-17	D­VAT	DVAT ­ 43	Issue of DVAT Certificate for deduction made in Jan
17	27-Feb-17	D­VAT	BE­2	Advance information for 1st fortnight of Mar of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
18	28-Feb-17	Maharastra Profession Tax	MTR-6/Form IIIB	Payment & Monthly return of Maharastra PT(Annual Liability 50000 or more)

DUE DATES CALENDAR JANUARY 2017

S. NO	Event Date	Act	Applicable Form	Obligation
1	06-Jan-17	Service Tax	Challan No.GAR­7	E­payment of Service Tax for month ending Dec for Companies & quarter ending Dec for others.
2	07-Jan-17	Income Tax	Form No.27C (TCS)	Submission of Forms received in Dec to IT Commissioner
3	07-Jan-17	Income Tax	Challan No.ITNS­ 281	Payment of TDS/TCS deducted/collected in Dec
4	12-Jan-17	D­VAT	BE­2	Advance information for 2nd fortnight of Jan of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
5	14-Jan-17	Income Tax	Form 16B	Issue of TDS certificate in case of payment /credit made in Nov for purchase of property u/s 194IA.
6	15-Jan-17	Income Tax	Form No.15G/H	E-filing of form 15G/H Quarter
7	15-Jan-17	D­VAT	DVAT­20	Payment of DVAT TDS for Dec
8	15-Jan-17	Income Tax	Form 27EQ	TCS Returns by ALL Deductors.
9	15-Jan-17	Providend Fund	Electronic Challan cum Return (ECR)	E­Payment of PF for Dec
10	21-Jan-17	ESI	ESI Challan	Payment of ESI of Dec
11	21-Jan-17	D­VAT	DVAT­20 & Central	E­Payment of DVAT & CST Tax for month ended Dec
12	22-Jan-17	D­VAT	DVAT ­ 43	Issue of DVAT Certificate for deduction made in Dec
13	25-Jan-17	D­VAT	Form 16 and CST 1	E­ Return of DVAT for the quarter ended Dec
14	27-Jan-17	D­VAT	BE­2	Advance information for 1st fortnight of Feb of functions with booking cost > Rs 1 lakh in Banquet Halls,hotels etc. in Delhi
15	27-Jan-17	Income Tax	CIT(A)	Filing of Income tax appeal with CIT(A) in respect of order received in Dec 16(Appeal to be filed u/s 246A within 30 days of receipt of assessment order )
16	28-Jan-17	D­VAT	DVAT ­ 56	Filing of DVAT Return Verification Form for quarter ended Dec where return not signed with digital signature.
17	28-Jan-17	D­VAT	DVAT­48	Return of TDS for Dec quarter in DVAT­48
18	30-Jan-17	Income Tax	Form 27D	Issue of Quarterly TCS Certificates by ALL Collectors
19	30-Jan-17	Income Tax	Form No.26QB	Payment of TDS for Purchase of Property for Dec and filing of Form 26QB
20	31-Jan-17	Income Tax	Return No.24Q, 26Q, & 27Q	TDS returns for Dec Quarter by All deductors
21	31-Jan-17	Income Tax	Form 61	E­filing of information of declarations in Form 60 received upto 31st Dec.
22	31-Jan-17	Maharastra Profession Tax	MTR­6/Form IIIB	Payment & Monthly Return of Maharastra PT (Annual Liability 50000 or more)
23	31-Jan-17	Goods and Services Tax	GST 100	Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT from 1-Jan-2017 to 31-Jan-2017
24	31-Jan-17	Company Act		Board meeting in respect authorization of Goods and Services Tax enrolment.

DUE DATES CALENDAR DECEMBER 2016

S.No	Event Date	Act	Applicable Form	Obligation
1	06-Dec-16	Service Tax	Challan No. GAR-7	E-Payment of Service Tax For Nov 16 by Cos
2	07-Dec-16	Income Tax	Form No.27C (TCS)	Submission of Forms Received in Nov 16 to IT Commissioner
3	07-Dec-16	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS deducted /collected in Nov 16
4	10-Dec-16	Excise	ER-1	Return for Non SSI assessees for Nov 16
5	10-Dec-16	Excise	ER-2	Return of EOUs for Nov 16
6	10-Dec-16	Excise	ER-6	Return by units paying duty > 1 crore (CENVAT + PLA) for Nov 16
7	12-Dec-16	D-VAT	BE – 2	Advance information for 2nd fornight of Dec of functions with booking cost > Rs 1 lakh in Banquet Halls, hotels etc.
8	15-Dec-16	D-VAT	DVAT-20	Deposit of DVAT TDS for Nov 16
9	15-Dec-16	Income Tax	Challan No. 280	Payment of Advance Income Tax for all assessee : 75%
10	15-Dec-16	Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for Nov 16
11	15-Dec-16	Income Tax	Form 16B	Issue of TDS Certificate u/s 194-IA for TDS deducted in Oct 16 on Purchase of Property
12	21-Dec-16	ESI	ESI Challan	Payment of ESI of Nov 16
13	21-Dec-16	D-VAT	D-VAT-20 & Central	E-Payment of DVAT & CST for Nov 16
14	22-Dec-16	D-VAT	D-VAT-43	Issue of DVAT Certificate for deduction made in Nov 16
15	27-Dec-16	D-VAT	BE-2	Advance information for 1st fornight of Jan of functions with booking cost > Rs 1 lakh in Banquet Halls, hotels etc.
16	30-Dec-16	Income Tax	Form No.26 QB	Payment of TDS deducted on Purchase of Property in Nov 16.
17	31-Dec-16	Maharastra Profession Tax	MTR – 6/Form IIIB	Payment & monthly Return of Maharashtra PT (ANNUAL LIABLITY 50000 or more )
18	31-Dec-16	Companies Act	N.A.	Last date for quarterly board meeting as per section 173 of Companies Act

Source: CS Divesh Goyal