Statutory filings under Indirect Taxation for the month of January, 2011

Income Tax Act, 1961	Remittance of TDS & TCS	On or before 7th January, 2011
	Filing of TDS & TCS returns	On or before 15th January, 2011
	Issue of TDS & TCS Certificates for the 3rd Quarter	On or before 30th January, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th January, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th January, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th January, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th January, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th January, 2011
	Filing of monthly returns by all units for receipt & consumption of inputs out of PLA where excise duty exceeding Rs. One crore in a year - Form No. ER 6	On or before 10th January, 2011
Karnataka VAT Act	Remittance of sales tax for the month of December, 2010	On or before 20th January, 2011

Service Tax on renting of electricity meters

The Service Department has issued circular regarding a doubt on whether the renting on electricity meter installed on consumers premises by a service provider, is covered by the exemption under notification no. 11/2010 dated 27^th February, 2010 and/or  32/2010 dated 22^nd June, 2010.

On examination of the matter, the Department is of the opinion that the electricity meter is installed to determine the amount of electricity consumed by the consumer and has direct and close nexus with the transmission and distribution of electricity. Hence the same is covered under the exemption extended by the relevant notifications.

Service Tax Notification – Exemption to certain schemes of general insurance

The Government has via notification no. 58/2010 dated 21^st December, 2010 granted exemption to general insurance business from levy of service tax under section 66 of the Finance Act, 1994 provided the said insurance scheme has been approved by the Government of India under the Weather Based Corp Insurance Scheme or the Modified National Agricultural Insurance Scheme and implemented by the Ministry of Agriculture.

Intimation of annual holidays

All factories covered under the Factories Act are required to intimate the list of annual holidays for the year 2011 to the Inspector of Factories on or before 31^st December, 2010.

All industrial establishments in the state of Karnataka are required to display and submit the list of holidays (as per the Karnataka Industrial Establishment (National & Festival holidays) Act) that will be observed in the establishment during the year 2011 on or before 31^st December, 2010.

Due dates for Statutory Compliances - January, 2011

Act	Particulars	Due date
EPF Act	Pay P.F.Deductions for the month of December, 2010	On or before 15th January, 2011
EPF Act	Submit monthly return for the month of December, 2010 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th January, 2011
EPF Act (in respect of international workers)	Submit monthly statement (for the month of December, 2010) IW-1 relating to details of Employyes qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)	On or before 15th January, 2011
ESI Act	Make ESI payments for the month of December, 2010	On or before 21st January, 2011
Karnataka Labour Welfare Fund Act, 1965	Pay Welfare Fund contributions and submit statement in Form "D"	On or before 15th January, 2011
Karnataka Labour Welfare Fund Act, 1965	Transfer unpaid accumulations and fines to the Welfare Commissioner	On or before 15th January, 2011
Employment Exchange (Compulsory Notification of Vacancies) Act, 1959	Submit quarterly Return in Form ER - 1	On or before 31st January, 2011
Karnataka Shops and Establishments Act, 1961	Submit combined Annual Return in Form U	On or before 31st January, 2011
Karnataka Factories Rules, 1969	Submit Form 20 - Annual Return	On or before 31st January, 2011
Minimum Wages Act, 1948	Submit Annual Return in Form III under Rule 22(4) of Karnataka Minimum Wages Rules, 1958	On or before 31st January, 2011
Maternity Benefit Act, 1961	Submit Form K, L & M	On or before 31st January, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th January, 2011
Service Tax	Payment of Service Tax for the month of December, 2010	On or before 5th January, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of December, 2010	On or before 5th January, 2011

Sales Tax Audit, Sales Tax Assessment and Annual Return Filing

STATE	DUE DATE FOR FILING		PERSON ELIGIBLE TO CONDUCT THE AUDIT
	Annaul Return	Audit Report
Karnataka	31st December, 2010	31st December, 2010	Chartered Accountant
Tamil Nadu	Not Applicable	Not Applicable	Not Applicable
Andhra Pradesh	31st December, 2010	Not Applicable	Not Applicable
Kerala	31st December, 2010	31st December, 2010	Chartered Accountant
Uttar Pradesh	31st January 2011	31st January 2011	Chartered Accountant
Maharashtra	31st January 2011	Not Applicable	Chartered Accountant
Delhi	30th November, 2010	Not Applicable	Not Applicable
Punjab	30th November, 2010	30th November, 2010	Chartered Accountant
Himachal Pradesh	30th September, 2010	Not Applicable	Not Applicable
Orissa	Not Applicable	30th September, 2010	Chartered Accountant
Haryana	30th November, 2010	Not Applicable	Not Applicable
Assam	30th November, 2010	30th November, 2010	Any Authorised Person