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Abhijit J. Kotecha & Associates, Vadodara.

CHART OF IMPORTANT DUE DATES FROM ---> OCTOBER 1, 2011 TO DECEMBER 31, 2011. DUE DATES PARTICULARS PERIOD FORM / CHALLAN NUMBER COMPLIANCE DATE

OCTOBER' 11
08-Oct-11 08-Oct-11 22-Oct-11 22-Oct-11 29-Oct-11 29-Oct-11 29-Oct-11 Gujarat VAT VAT E-Return - Monthly (For VAT or CST > ` 5,000/-) CST E-Return - Monthly (For VAT or CST > ` 5,000/-) ( Refer Note - 10) VAT payment / E-payment - Monthly & Quarterly Cases (Refer Note - 3) CST Payment / E - payment - Monthly & Quarterly Cases VAT E-Return - Monthly (For VAT or CST <= ` 5,000/-) CST E-Return - Monthly (For VAT or CST <= ` 5,000/-) (Refer Note - 10) VAT - Quarterly Return for Lumpsum tax payers (For Manual Return) (Refer Note - 6) Income Tax TDS payment / E-Payment (Refer Note - 2 & 5) TDS Return / E-return - Quarterly (Refer Note - 7) TDS Certificate issuance - Quarterly (for other than Salary cases) (Refer Note - 8) Service Tax Service Tax payment - Monthly & Quarterly Cases (Refer Note - 4) Service Tax Return / E-return (Refer Note - 11) Others Professional Tax Payment (Reg. No.) Last date for Filing Balance Sheet & Profit & Loss A/c. of Companies with ROC July'11 July'11 Sept.'11, July'11 - Sept.'11 Sept.'11, July'11 - Sept.'11 August' 11 August' 11 July'11 - September'11 Form no. 201, 201A, 201B Form no. 3B, Appendix I & II Challan 207 Challan no. 4(B) Form no. 201, 201A, 201B Form no. 3B, Appendix I & II Form 202, 202A

07-Oct-11 15-Oct-11 30-Oct-11

September'11 July'11 - September'11 July'11 - September'11

Challan no. 281 Form 24Q/26Q/27EQ Form no. 16A

05-Oct-11 25-Oct-11

Sept.'11, July'11 - Sept.'11 April'11 - September'11

Challan no. TR - 6 Form no. ST - 3

15-Oct-11 29-Oct-11

July'11 - September'11 Fin. Yr.: 2010-11

Challan no. 10 Form 23AC & ACA

NOVEMBER' 11
DUE DATES 09-Nov-11 09-Nov-11 22-Nov-11 22-Nov-11 29-Nov-11 29-Nov-11 PARTICULARS Gujarat VAT VAT E-Return - Monthly (For VAT or CST > ` 5,000/-) CST E-Return - Monthly (For VAT or CST > ` 5,000/-) (Refer Note - 11) VAT payment / E-payment - Monthly (Refer Note - 3) CST Payment / E-payment - Monthly VAT E-Return - Monthly (For VAT or CST <= ` 5,000/-) (with Stock Statement for July'11 to Sept.' 11) CST E-Return - Monthly (For VAT or CST <= ` 5,000/-) (Refer Note - 11) Income Tax TDS payment /E-payment (Refer Note - 2 & 5) Service Tax Service Tax payment - Monthly Cases (Refer Note - 4) Others Last date for filing Annual Return of Companies with ROC PERIOD August'11 August'11 October'11 October'11 September' 11 September' 11 FORM / CHALLAN NUMBER Form no. 201, 201A, 201B Form no. 3B, Appendix I & II Challan 207 Challan no. 4(B) Form no. 201, 201A, 201B, 201C Form no. 3B, Appendix I & II COMPLIANCE DATE

07-Nov-11

October'11

Challan no. 281

05-Nov-11

October'11

Challan no. TR - 6

29-Nov-11

Fin. Yr.: 2010-11

Form no. 20B Contd(P.T.O.)

DECEMBER' 11
DUE DATES PARTICULARS Gujarat VAT VAT E-Return - Monthly (For VAT or CST > ` 5,000/-) (with Stock Statement for July'11 to Sept.' 11) CST E-Return - Monthly (For VAT or CST > ` 5,000/-) (Refer Note - 11) VAT E-return - Quarterly (e -filing) (Regular & Lump sum) (with Stock statement for April' 11 to Sept.' 11 for other than Lump sum) CST VAT CST VAT CST E-return - Quarterly (e -filing) (Regular & Lump sum) payment / E-payment - Monthly (Refer Note - 3) Payment / E-payment - Monthly E-Return - Monthly (For VAT or CST <= ` 5,000/-) E-Return - Monthly (For VAT or CST <= ` 5,000/-) (Refer Note - 11) PERIOD September'11 September'11 July'11 - Sept.'11 April'11 - June'11 November'11 November'11 October'11 October'11 Fin. Yr.: 2010-11 Fin. Yr.: 2010-11 Fin. Yr.: 2010-11 FORM / CHALLAN NUMBER Form no. 201, 201A, 201B, 201C Form no. 3B, Appendix I & II Form no. 201, 201A, 201B & 201C Form no. 3(B) Challan 207 Challan no. 4(B) Form no. 201, 201A, 201B Form no. 3B, Appendix I & II Form No. 205 & 205A Form No. 3(B) Form No. 217 COMPLIANCE DATE

09-Dec-11 09-Dec-11 14-Dec-11 14-Dec-11 22-Dec-11 22-Dec-11 30-Dec-11 30-Dec-11 31-Dec-11 31-Dec-11 31-Dec-11

Filing VAT Annual return / E-return for dealers to whom VAT Audit is applicable Filing CST Annual return / E-return for dealers to whom VAT Audit is applicable Filing VAT Audit Report Income Tax TDS payment /E-payment (Refer Note - 2 & 5) Advance Income Tax payment / E-payment - All Assessees Service Tax Service Tax payment - Monthly Cases (Refer Note - 4)

07-Dec-11 15-Dec-11

November' 11 Assessment Yr.: 2012-13

Challan no. 281 Challan no. 280

05-Dec-11

November'11

Challan no. TR - 6

Important Notes:
1) The Information provided here is subject to change as and when the related Law / Rules change from time to time. 2) From 01/04/2008, payment of Income tax i.e. Advance tax, TDS etc. is to be made compulsorily through 'E-payment' mode by Companies and assessees to whom Tax Audit U/s. 44AB of Income Tax Act applies. Recently the Govt. has also made "E-filing" of I-Tax return compulsory of Individual and HUF. to whom provisions of Tax Audit applies. 3) From 01/04/2009, the V A Tax (not CST) is to be paid thru E-payment mode in case where the VAT tax paid or payable (after Tax credit adjustment) in the any Fin. Yr. thereafter exceeds Rs. 10 Lacs. 4) W.e.f. 01/04/2010, those Service Providers having service tax liability of Rs. 10.00 lacs and above (inclusive of CENVAT) in a Fin. Yr. are mandatory required to pay Service Tax through E-payment and file their periodical ST-3 returns through E-filing. 5) W.e.f.: 01/07/2010, all deductions where tax has been deducted at 20% OR Higher rate applicable (i.e.) no PAN / valid PAN is provided by the deductee AND where tax has NOT been deducted for payments to Transport contractors, Form 15G / 15H giving parties (where Valid PAN is given by these parties), now such transactions are (Compulsorily) to be reported in eTDS Return. 6) W.e.f. 01/09/2010, the filing of the hard copy of the VAT return (within 30 days from the end of the month / quarter) is now applicable to only those dealers who satisfy BOTH the conditions --> i) who donot have CST No. AND ii) whose Taxable turnover also donot exceed ` 50 Lacs. Therefore, majority of the dealers are required to e-file the VAT & CST returns mandatorily. 7) W.E.F.: 01/04/11 , all transactions where tax has NOT been deducted as threshold limit (as per the provisions of the Income tax Act) of amount paid / credited to deductee has not exceeded in the initial quarter(s) but has exceeded in subsequent quarter, now such transactions MAY be reported (Voluntarily) in Quarterly eTDS Returns. Guidelines issued by the Government, for reporting the same is e-mailed to you in a seperate file attached herewith namely - "Key_Features_FVU_3.2". 8) W.E.F.: 01/04/2011 , TDS Certificates in Form No. 16A (not Form No. 16) will have to be generated from Tax Information Network (TIN). It is mandatory for Companies and Banks to issue Form 16A from TIN to their deductees for deductions made from April 1, 2011. 9) W.E.F.: 01/07/2011 , now apart from companies, even Individual / HUF cases filing ITR - 4 and Partnership Firms / LLPs filing ITR - 5, to whom provisions of Tax Audit U/s. 44AB applies, needs to file their Income Tax returns with Digital Signature of their Proprietor / Karta / Partner. 10) W.E.F.: 01/04/2011 , a dealer under Gujarat VAT Act, is given the facility to directly print Central Statutory Forms ( C / H / F) from the Commercial Tax Website: www.commercialtax.gujarat.gov.in . The detailed step by step procedure will be informed by our office on request. 11) W.E.F.: 01/10/2011 , the Service Tax Returns of all the assessees, filed on or after 01/10/2011, are to be compulsorily

e-filed.

A/3, Meeraj Apts., Nr. Natubhai Centre, Race Course circle (w), Vadodara - 7. *** Ph. No.: 0265 - 239 8203, Cell no. : 98254 83173. E-mail:- kotechaca@yahoo.co.in