Only one day remain to end the month of July-2015 and thus Income Tax, TDS, COT, VAT, Professional Tax, Service Tax, Excise, EPF and ESI departments due dates comes in the month of August-2015, which is as under:
INCOME TAX:
Due date extended for Individual, Business having Income Less than 1 Crore Due date extended from 31st July, 2015 to 31st August, 2015 vide order under section 119.
TDS:
Payment of TDS deducted for the month of July, 2015 for Asstt. Year 2016-17 on or before 07.08.2015 else face the penalty as Interest @ 1.5% per month or part of month from the date of deduction till the date of payment.
COT:
Payment of COT (Monthly) filing of VAT 120 for July, 2015 due date is 15th August, 2015 else Interest charged @1.5% per month or part of the month and Penalty @10% on the Tax Payable.
VAT:
Payment of VAT and filing of VAT 100 for July, 2015 deadline on 20th August, 2015 else Interest charged @1.5% per month or part of the month and Penalty @10% on the Tax Payable.
PROFESSIONAL TAX:
To e-Payment and filing of Form 5A for the month July, 2015 due date is 20.08.2015 and that Interest will be charged @1.5% per month or part of the month, Penalty Rs. 205/-.
SERVICE TAX:
Payments for Companies monthly upto 06.08.2015.
Extent of Delay
|
Simple Int P.A
|
Upto 6 Months
|
18%
|
6 Months to 1 Year
|
24%
|
More Than 1 Year
|
30%
|
EXCISE:
E-payment is mandatory for Excise Duty paid grader than 1000000 in Fin. Year 2014-15 as GAR-7 on or before 06.08.2015 and after that-
- Monthly Return for production and removal of goods ER-1
- Monthly Return of Excisable Goods Manufactured & Receipt of Inputs & Capital Goods By EOU, STP,HTP ER-2
- Monthly Return of Information Relating to Principal Inputs by Manufacturer for Specified Duty paid>=Rs.One Crore in 2014-15 PLA/CENVAT/BOTH ER-6 on 10.08.2015.
The consolidate statements due and remittance under EPF and EDLI Form 12A and Monthly Returns of Employee joined/left 5/10 on or before 15.08.2015.
ESI:
To deposit ESI due date is 21.08.2015.
