COMPLIANCE CALENDAR FOR COMPANIES

Compliance Calendar is applicable to companies whose equity shares are listed on the Exchange. Companies are requested to refer to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) for detailed compliances.

PAYMENTS-SERVICES AND DATES-Compliance Calendar

MONTH	GST	TDS	PF	ESI	PT	AT
APR	20	30	15	15	15-20
MAY	20	7	15	15	15-20
JUN	20	7	15	15	15-20	15
JUL	20	7	15	15	15-20
AUG	20	7	15	15	15-20
SEPT	20	7	15	15	15-20	15
OCT	20	7	15	15	15-20
NOV	20	7	15	15	15-20
DEC	20	7	15	15	15-20	15
JAN	20	7	15	15	15-20
FEB	20	7	15	15	15-20
MAR	20	7	15	15	15-20	15/31

FILINGS-SERVICES AND DATES-Compliance Calendar

MONTH	TDS	ROC	PF	ESI	IT	PT(2)
APR	30		15			15-30
MAY	7	30 (5)	15	11		15-30
JUN	7		15			15-30
JUL	7		15		31(2)	15-30
AUG	7		15			15-30
SEPT	7		15		30(3)	15-30
OCT	7	30(6)	15			15-30
NOV	7		15	11		15-30
DEC	7		15			15-30
JAN	7		15			15-30
FEB	7		15			15-30
MAR	7		15		31(4)	15-30

For individuals and firms who are not liable to audit.
For companies and others who are liable to audit.
Belated returns for individuals and companies
Annual Return (Form 11) for LLP
Annual Accounts for Pvt. Ltd. and LLP (Form 8)
The states in which professional tax are applicable;

Karnataka, Bihar, West Bengal, Andhra Pradesh, Telangana, Maharashtra, Tamil Nadu, Gujarat, Assam, Kerala, Meghalaya, Odisha, Tripura, Madhya Pradesh, and Sikkim.

As professional tax is a state government tax, the rules will differ from state to state. For example:

Payment

Maharashtra: 31st of every month (tax liability of more than Rs.50,000)

West Bengal: 20th of every month

Tamil Nadu: 30th September and 31st March (half yearly)

Filing

Maharashtra: 31st of every month (tax liability of more than Rs.50,000)

West Bengal: 30th April (Annual)

Tamil Nadu: 30th September and 31st March (half yearly)

GST FILINGS- SERVICES AND DATES -Compliance Calendar

MONTH	GSTR-1	GSTR-3B	GSTR-4	GSTR-5
APR	10	20	18	20
MAY	10	20		20
JUN	10	20		20
JUL	10	20	18	20
AUG	10			20
SEPT	10			20
OCT	10		18	20
NOV	10			20
DEC	10			20
JAN	10		18	20
FEB	10			20
MAR	10			20

GST Payment

It is to be made when the GSTR 3B is filed i.e. 20th of every succeeding month.
All businesses to file GSTR-1 and GSTR-3B until June 2018. (Further extension will be decided by the government if required)
Turnover under Rs. 1.5 Cr. to file quarterly GSTR-1
Turnover above Rs. 1.5 Cr. to file monthly GSTR-1
GSTR-2 and GSTR-3 filing dates will be worked out by a Committee of Officers and will be informed later.
Composition dealers need not file GSTR-1. Such traders need to file GSTR-4 every quarter.

KEY DATES FOR PROFESSIONAL TAX & LABOR WELFARE FUND

Here are the key dates for the Professional Tax and Labour Welfare Fund in the major states in India.

Maharashtra

Professional Tax

Employer: Register under PTEC, then pay PT annually by 30th June every year

Employee PT Register under PTRC, then;

If annual liability below 50K then pay and file the annual return by 31st March
Annual liability above 50K then pay and file the monthly return before 30 days of the month.

Labour Welfare Fund

Contribution Period: June and December

Last Day of Submission: 15th July and 15th January

Form to be filled: Form A 1 cum Return.

Karnataka

Professional Tax

The employer needs to deduct tax monthly and pay on behalf of all employees within 20 days of the expiry of the month (means on or before 20th of the subsequent month).

Labour Welfare Fund

Contribution Period: Once in a year (December)

Last Day of Submission: 15th January.

Form to be filled: Form D.

Andhra Pradesh

Professional Tax

The employer needs to deduct tax monthly and pay on behalf of all employees within 10 days of the expiry of the month (means on or before 10th of the subsequent month).

Contribution Period: Once in a year (December)

Last Day of Submission: 31st January

Form to be filled: Form F.

Tamil Nadu

Professional Tax

The employer needs to deduct half year tax, first half of the financial year (April – September) 30th September second half of the financial year (October – March) 31st March and pay within 15 days.

Labour Welfare Fund

Contribution Period: Once in a year (December)

Last Day of Submission: 31st January

Form to be filled: Form A.

Delhi

Professional Tax

Not Applicable

Labour Welfare Fund

Contribution Period: June and December.

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