Statutory Compliances for the month of August, 2011

Act	Particulars	Due Date
Income Tax Act, 1961	Remittance of TDS & TCS for the month of July, 2011	On or before 7th August, 2011
	Filing of TDS & TCS returns for the month of July, 2011	On or before 15th August, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th August, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th August, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th August, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th August, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th August, 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 August, 2011
Provident Fund Act	Pay P.F.Deductions for the month of July, 2011	On or before 15th August, 2011
	Submit monthly return for the month of July, 2011 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th August, 2011
	Submit monthly statement (for the month of July, 2011) IW-1 relating to details of Employees qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)	On or before 15th August, 2011
ESI Act	Make ESI payments for the month of July, 2011	On or before 21st August, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th August, 2011
Service Tax	Payment of Service Tax for the month of July, 2011	On or before 5th August, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of July, 2011	On or before 5th August, 2011
Karnataka VAT Act	Remittance of sales tax for the month of July, 2011	On or before 20th August, 2011
STPI	Monthly return for the month of July, 2011	On or before 7th August, 2011

Statutory Compliances for the month July, 2011

Act	Particulars	Due Date
Income Tax Act, 1961	Remittance of TDS & TCS for the month of June, 2011	On or before 7th July, 2011
	Filing of TDS & TCS returns for the month of June, 2011	On or before 15th July, 2011
	Filing Quartly TDS Return for first Quarter	On or before 15th July, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th July, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th July, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th July, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th July, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th July, 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 July, 2011
Provident Fund Act	Pay P.F.Deductions for the month of June, 2011	On or before 15th July, 2011
	Submit monthly return for the month of June, 2011 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th July, 2011
	Submit monthly statement (for the month of May, 2011) IW-1 relating to details of Employees qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)	On or before 15th July, 2011
ESI Act	Make ESI payments for the month of June, 2011	On or before 21st July, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th July, 2011
Service Tax	Payment of Service Tax for the month of June, 2011	On or before 5th July, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of June, 2011	On or before 5th July, 2011
Karnataka VAT Act	Remittance of sales tax for the month of June, 2011	On or before 20th July, 2011
STPI	Monthly return for the month of June, 2011	On or before 7th July, 2011
	Quarterly Return	On or before 10th July, 2011

Statutory Compliances for the month of June, 2011

Act	Particulars	Due Date
Income Tax Act, 1961	Remittance of TDS & TCS for the month of May, 2011	On or before 7th June, 2011
	Filing of TDS & TCS returns for the month of May, 2011	On or before 15th June, 2011
	Payment of Advance tax for Corporates - not less than 15% of estimated profit	On or before 15th June, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th June, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th June, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th June, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th June, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th June, 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 June, 2011
Provident Fund Act	Pay P.F.Deductions for the month of May, 2011	On or before 15th June, 2011
	Submit monthly return for the month of May, 2011 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th June, 2011
	Submit monthly statement (for the month of April, 2011) IW-1 relating to details of Employees qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)	On or before 15th June, 2011
ESI Act	Make ESI payments for the month of May, 2011	On or before 21st June, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th June, 2011
Service Tax	Payment of Service Tax for the month of May, 2011	On or before 5th June, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of May, 2011	On or before 5th June, 2011
Karnataka VAT Act	Remittance of sales tax for the month of May, 2011	On or before 20th June, 2011
STPI	Monthly return for the month of May, 2011	On or before 7th June, 2011

CBEC clarification of levy of service tax on assistance provided by VISA facilitators

The Central Board of Excise and Customs (CBEC)  has issued circular on 20.04.2011 clarifying the Service tax liability on assistance provided by Visa facilitators to individuals for obtaining Visa. On examination of the issue, the CBEC clarified that the visa facilitators directly assists the individuals to procure visa and does not act on behalf of the embassies. Hence there is no relationship of Principal and Agent. Hence same cannot be considered as Business Auxiliary Service. The same cannot be considered as support service for business or commerce and such services does not fall under section 65(105) of the Finance Act, 1994 and service tax is not attracted.

CBEC clarification of levy of service tax on assistance provided by VISA facilitators

The Central Board of Excise and Customs (CBEC)  has issued circular on 20.04.2011 clarifying the Service tax liability on assistance provided by Visa facilitators to individuals for obtaining Visa. On examination of the issue, the CBEC clarified that the visa facilitators directly assists the individuals to procure visa and does not act on behalf of the embassies. Hence there is no relationship of Principal and Agent. Hence same cannot be considered as Business Auxiliary Service. The same cannot be considered as support service for business or commerce and such services does not fall under section 65(105) of the Finance Act, 1994 and service tax is not attracted.

Service Tax exemption to educational Coaching & Training Centers

Ministry of Finance, Government of India via notification no. 33/2011 dated 25.04.2011 exempted the pre-school coaching or training or any coaching or training leading to a grant of a Certificate of Degree/ diploma or any qualification recognized by the law for the time being in force, for levy of service Tax with effect from 01.05.2011.

Extension of coverage of ESI Act in Karnataka

The Department of Labour of the Karnataka Government has vide its notification dated 16^th March, 2011 extended the provisions of the Employees State Insurance Act, 1948 to following establishments where ten or more persons employed or were employed in any day of the preceding twelve months.

1.      Shops

2.      Hotels

3.      Restaurants

4.      Road Motor Transport establishments

5.      Cinemas

6.      Newspaper establishments

7.      Educational Institutions

8.      Medical Institutions.

Statutory Compliances under Indirect Taxation for the month April, 2011

Act	Particulars	Due Date
Income Tax Act, 1961	Remittance of TDS & TCS for the month of April, 2011	On or before 7th May, 2011
	Filing of TDS & TCS returns for the month of April, 2011	On or before 15th May, 2011
Central Excise Act, 1944	Remittance of duty by all type of units except SSIs in challan no. GAR- 7	On or before 5th May, 2011
	Filing of monthly return by all type of units except SSIs  in Form No. ER 1	On or before 10th May, 2011
	Filing of monthly returns by all types of units for CENVAT credits availed  - Form No. ER 1	On or before 10th May, 2011
	Remittance of duty by SSIs in challan no. GAR- 7	On or before 15th May, 2011
	Filing of monthly returns by SSI/EOU/FTZ/SEZ in Form No.ER 2	On or before 10th May, 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 May, 2011
Provident Fund Act	Pay P.F.Deductions for the month of April, 2011	On or before 15th May, 2011
	Submit monthly return for the month of April, 2011 in Form 5 (along with Form 2, 10, 12 & 12A)	On or before 25th May, 2011
	Submit monthly statement (for the month of April, 2011) IW-1 relating to details of Employees qualifying for membership as International workers along with Form 5 (for unexempted) /Form 4 PS (for exempted)	On or before 15th May, 2011
ESI Act	Make ESI payments for the month ofApril, 2011	On or before 21st May, 2011
Professional Tax	Submit Form 5  and pay Tax deducted from employees' salary/wages	On or before 20th May, 2011
Service Tax	Payment of Service Tax for the month of April, 2011	On or before 5th May, 2011
Water Cess Act & Rules	Pay Water Cess and submit return for the month of April, 2011	On or before 5th May, 2011
Karnataka VAT Act	Remittance of sales tax for the month of April, 2011	On or before 20th May, 2011