Legal Compliance Calendar for July Month-2016

Legal Compliance Calendar for July 2016: Every business consultant, business person and their legal and compliance department has to fulfill different regulatory filing on time. So to solve this problem we have compiled the different due date for legal filing under different act like Income Tax Act 1961, Service tax laws, Central Excise and Custom, Companies Act 2013, Provident Fund, Employee State Insurance Corporation or Value Added Tax i.e. different VAT Acts in India etc.

Income Tax Compliance for July 2016 

  1. 7th July – Due for payment of TDS/TCS for July’2016
  2. 31st July – Filling of TDS return for period April to June 2016 and TDS certificate has to been issued within 15 days of Filling of TDS return i.e. 15 August 2016. Previously due date for filling quarterly TDS return was 15 July.
  3. Due for Filling Annual Income Tax Return for Individual and HUF. Individual having only salary Income Tax can file ITR 1 and Business not under audit can file ITR 4S or  ITR 4 by 31 July 2016.

Rules and Guidelines for Income Tax Compliance 

A. For companies

  • TDS deducted during June 2016 due for payment on 07.07.16.
  • Filling of Quarterly TDS return by 31st July 2016.

B. For firm and individual covered under tax audits

  •  TDS deducted in June’ 2016 payment due on- 07.07.2016.
  • Filling of Quarterly TDS return by 31st July 2016.

Central Excise and Custom  Compliance for July 2016 

  1. 6th July- Due date for payment of excise for the month of June’2016
  2. 10th July – Last date for excise return for the month of June’2016 – Due Date for ER-1
  3. 20th July – Last date for excise return for the Quarter ending June’2016 i.e. April to June 2016 – Due Date for ER-1 for Excise registered units as Small Scale Industry

Rules and Guidelines for Central Excise Compliance 

  • Excise registered units as Small Scale Industry – Payment due date is 15th July 2016 and Return due date of 1st quarter ending 30th June 2016 is 20th July 2016 but Unit Registered as Non SSI units – Last date for payment for the month of June is 06.07.2016 and for return 10.07.2016

Service Tax Compliance for July 2016 

  1. 6th July- Due date for payment of service tax for the month of June’2016 for other than Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.i.e Companies has to deposit service tax on monthly basis in case
  2. 6th July 2016 – Due date for payment of service tax for the period April to June 2016 i.e. Quarter 1 of FY 2016-14 for Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.

VAT Tax Compliance for July 2016 

  1. 12th July – Last Date or Due Date of Payment of VAT Liability for June 2016 for business having turnover of more than Rs 200 cr in previous year under TNVAT (Tamil Nadu VAT)
  2. 14th July- Last date for payment of Rajasthan VAT liability for dealer covered under monthly tax liability.
  3. 14th July – Last date for Works Contract Tax TDS is for June 2016
  4. 15th July – Last for Monthly return for Composition Dealer under Karnataka VAT
  5. 15th July – Last date for TDS deposit for previous month under Delhi VAT
  6. 20th July – Last date for monthly return or statement for tax deducted at source under KVAT using VAT – 100, VAT – 110 , VAT – 125, VAT–126, VAT-127
  7. 20th July – Due Date or Last Date of Payment of VAT Liability for Month and Quarter ending June under UP VAT (Uttar Pradesh VAT rule 43)
  8. 20th July – Due Date for Payment of VAT Liability under Tamil Nadu VAT Act.
  9. 21st July -Last date for payment of Maharashtra VAT liability.
  10. 21st July – Last date for payment of Delhi VAT liability  for Month ending 30th June and for Quarter April to June 2016
  11. 21st July – Last date for payment of MVAT liability for Quarter 1 (April to June).
  12. 25th July – Last date for Filling of Delhi VAT return for Quarter ending June 2016
  13. 25th July – Last date of payment of VAT Liability under Bihar VAT Act
  14. 31st July – Last Date of Filling of Quarterly return under Bihar VAT Act
  15. 31st July – Last date of Filling Annual Return under Bihar VAT for Compounding Dealer

Provident Fund and ESIC Compliance for July 2016 

  1. 15th July – last date for payment of Provident fund liability, Due Date date for Provident fund Contribution, government has removed the grace period of 5 days from February 2016.
  2. 21st July- Last date for payment of ESIC liability for June 2016.
  3. 25th July- Last date for filing of PF return for the month of June

Summary Date-wise Compliance under different rules and regulation

  • 6th July- Due date for payment of excise and service tax for the month of June’2016
  • 7th July – Due for payment of TDS/TCS for June’2016
  • 10th July – Last date for excise return for the month of June’2016
  • 14th July- Last date for payment of RAJ VAT liability.
  • 14th July – Last date for WCT TDS is for June’2016
  • 15th July – last date for payment of Provident fund liability
  • 20th July – Different VAT return under Karnataka VAT
  • 21st July – MVAT last Date of Payment
  • 21st July- Last date for payment of ESIC liability for June 2016.
  • 25th July- Last date for filing of PF return for the month of June
  • 31st July- Last date for filing of Annual Income Tax return for Individual in ITR 1, ITR 4, ITR4S
  • 31st July – Last date for filling Quarterly TDS return under Income Tax.

Know Uttar Pradesh VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Uttar Pradesh (UP State) VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Uttar Pradesh State VAT TIN is 09, so all the Uttar Pradesh State registered Dealer will have 09 as their starting two digit.  As per the VAT rule dealer can have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration. Now you can check Dealer details for azamgarh, agra, aligarh, allahabad, ayodhya, bijnor, ballia, basti, bareilley, badum, bhadohi, chandauli, chitrakut, chandausi, deoria, etawah, etah, faizabad, ferozpur, greater noida, gokul, gorakhpur, ghaziabad, gonda, hardoi, hapur, jaunpur, jhansi, kanpur, lalitpur, lucknow, muzaffarnagar, mirzapur, mathura, meerut, moradabad, noida, pilibhit, sitapur, sarnath, sambhal, sultanpur, saharanpur, unnao, vrindavan, varanasi for Uttar Pradesh state.

Following Details for the Dealer will be generated for the given TIN Number for Uttar Pradesh Dealer

Name of the Dealer
TIN Number of the Dealer
Dealer Address
CST Dealer
Status

Search Uttar Pradesh State VAT TIN Details by TIN Number

UP VAT TIN Dealer Verification Details

Search Uttar Pradesh State VAT TIN Details by Dealer Name, Search UP Dealer TIN VAT Details by Dealer Name, Dealer Address, Firm Name 

UP Dealer Search by Name and Address

In case if you want to get other details about the dealers like

PAN Number of Dealer
Date of Registration under CST Act
Date of Registration under U&P VAT Act

Download UPVat Form – XXXV

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Download UPVat Form – XLIV

Download UPVAT FORM – XLIV: Application for obtaining the Transit authorization for transit of goods carried from outside the State by rail, river, air, post or courier at any place inside the State for transporting outside the State by road

As per UP VAT Rule 58 The transit of goods by road through the State

The driver or person-in-charge of a vehicle carrying goods referred to in sub-section (1) of section 50, coming from a place outside the State and destined for a place outside the State, passes through the State, the driver or person-in-charge of a vehicle shall carry such documents and follow such procedures as may be determined by general or special order issued by the Commissioner from time to time, failing which it shall be presumed that the goods carried thereby are meant for sale within the State by the owner or person in charge of the vehicle.

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Download UPVat Form – XXXIX

Download UPVAT FORM – XXXIX: Form of declaration for import-For other than registered dealer

As per up vat Rule 57 Issue and submission of certificate and matters incidental thereto

(1) A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to subsection (1) of section 50 in excess of the quantity, measure or value specified there under, may obtain a certificate in Form XXXIX from the Assistant Commissioner in accordance with the provisions of this rule and send to the selling dealer or consignor of other State its original and duplicate copies.

(2) The application for a certificate shall be in Form XLII and shall be submitted to the assessing authority within whose jurisdiction the applicant carries on business or, if he does not carry business, resides. Separate application shall be submitted for each consignment.

(3) No certificate shall be issued except on the payment of fee at the rate of rupees five per form of certificate.

(4) If the assessing authority is satisfied that the request for the certificate is genuine and reasonable, he may

issue it; otherwise he may reject the application after giving the applicant an opportunity of being heard, The certificate shall be valid for a period of one month from the date of issue.

(5) An account in respect of certificate issued shall be maintained by the assessing authority in a register.

(6) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the assessing authority and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the assessing authority, who shall maintain its account in a register of surrendered certificate.

(10) The Commissioner may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

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Download UPVat Form – XLI

Download UPVAT FORM – XLI : Register to be maintained by registered dealers who obtain Declaration forms from the Issuing authority

As per UP VAT Rule 56 Issue and submission of declaration forms and matters incidental thereto

(1) A registered dealer desirous of importing or receiving into the State from any place outside the State, goods notified under or referred to in sub-section (1) of section 50 in excess of the quantity, measure or value specified there under, shall send to the selling dealer or consignor of the other State two copies of the declaration obtained by him under sub-rule (4) or downloaded from official website of the department.

(2) The registered dealer shall apply to the assessing authority having jurisdiction over his principal place of business, for the issue of blank Declaration Forms or shall download from official website of the department in such manner as the Commissioner may prescribe: Provided that the assessing authority at the time of issue of declaration or certificate may require the dealer to furnish such details as may be required by the instructions issued by the Commissioner from time to time.

(3) No blank declaration form shall be issued by the assessing authority except on payment of a fee at a rate of fifty rupees per form or such amount as may be determined by the State Government from time to time. The application shall be signed by one of the persons mentioned in sub-rule(6) of rule 32.

(4) If the assessing authority is satisfied that the demand of the dealer for blank declaration forms is genuine and reasonable, he may issue such number of forms, as he deems fit. No declaration form shall be issued unless the dealer has rendered an account of all such forms obtained earlier.

(5) If the fee paid is more than the fee payable for the forms issued, the balance shall remain to the credit of the dealer to be adjusted against future issues of the forms to him.

(6) The registered dealer shall send the original and duplicate portions of the form to the selling dealer or consignor of the other State after filling in all the required particulars and signing it.

(7) Every declaration form downloaded or obtained under subrule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft

of any such form and the loss to the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) No registered dealer who has downloaded or obtained adeclaration form shall transfer the same to another personexcept for the lawful purpose of sub-rule (1).

(9) Every registered dealer to whom a declaration form is issuedunder sub-rule (4) or downloaded by the dealer shall maintain in register in Form XLI a true and complete account of every such form. If any form is lost, destroyed or stolen, the dealer shall forthwith report the fact to the assessing authority, make appropriate entries in the aforesaid register and take steps to issue proper public notice of such loss, destruction or theft.

(10) The registered dealer shall forthwith surrender all unused forms remaining in stock with him at the time of discontinuance of his business or on the cancellation or expiry of the period of validity of his registration certificate, as the case may be.

(11) When a duly completed declaration form, issued by the purchasing dealer or the consignee to the selling dealer or consignor, is lost in transit or by the selling dealer or consignor, the purchasing dealer or consignee shall, on demand by such selling dealer or consignor, issue a duplicate declaration form to him in the same manner as declaration form originally issued: Provided that before issuing it, the

purchasing dealer or consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;

“I, hereby declare that this is the duplicate of the declaration form no. ….. signed on ……. and issued to M/S ……………….….. in respect of …… (Description of goods)

valuing Rs. ……. Signature”

(12) The Commissioner shall, from time to time, publish in the Gazette the particulars of the dealer and the form in respect of which a report has been received under sub-rule(9).

(13) The Commissioner may, by notification, declare that forms of a particulars series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

(14) Where a notification is issued under sub-rule (13), all registered dealers shall on or before the date with effect from which the forms are so declared obsolete and invalid,surrender to the assessing authority all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in

place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously

issued to him and until he has returned the balance, if any, to the Assistant Commissioner.

(15) No registered dealer shall issue any declaration except in a declaration form obtained by him from the assessing authority or downloaded by the dealer from the website, having jurisdiction over his principal place of business and not declared obsolete or invalid under the provisions of subrule(

13).

(16) The assessing authority shall, in respect of all declaration forms received from other authorities, issued by him to dealers and surrendered by the dealers, maintain an account in a register prescribed by the Commissioner.

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Download UPVat Form – XLIII

Download UPVAT FORM – XLIII : Application for obtaining the Transit Authorization for the movement of goods through the State from outside the state

As per UP VAT Rule 58 The transit of goods by road through the State

The driver or person-in-charge of a vehicle carrying goods referred to in sub-section (1) of section 50, coming from a place outside the State and destined for a place outside the State, passes through the State, the driver or person-in-charge of a vehicle shall carry such documents and follow such procedures as may be determined by general or special order issued by the Commissioner from time to time, failing which it shall be presumed that the goods carried thereby are meant for sale within the State by the owner or person in charge of the vehicle.

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Download UPVat Form – XLII

Download UPVAT FORM – XLII: Application for obtaining declaration for import form -other then registered dealer

As per UP VAT Rule 57 Issue and submission of certificate and matters incidental thereto

(1) A person other than a registered dealer, who wishes to import or receive into the State from any place outside the State goods notified under or referred to subsection

(1) of section 50 in excess of the quantity, measure or value specified there under, may obtain a certificate in Form XXXIX from the Assistant Commissioner in accordance with the provisions of this rule and send to the selling dealer or consignor of other

State its original and duplicate copies.

(2) The application for a certificate shall be in Form XLII and shall be submitted to the assessing authority within whose jurisdiction the applicant carries on business or, if he does not carry business, resides. Separate application shall be submitted for each consignment.

(3) No certificate shall be issued except on the payment of fee at the rate of rupees five per form of certificate.

(4) If the assessing authority is satisfied that the request for the certificate is genuine and reasonable, he may issue it; otherwise he may reject the application after giving the applicant opportunity of being heard, The certificate shall be valid for a period of one month from the date of issue.

(5) An account in respect of certificate issued shall be maintained by the assessing authority in a register.

(6) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(7) The applicant shall keep the certificate in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the assessing authority and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(9) All unused certificates shall be returned to the assessing authority, who shall maintain its account in a register of surrendered certificate.

(10) The Commissioner may, by notification, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

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Download UPVat Form – XLI

Department of Commercial Taxes, Government of Uttar Pradesh

[As per up vat rule-54(6) of the UPVAT Rules, 2008]

Trip Sheet

[Separate trip sheets shall be submitted for goods meant for different destinations]

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Download UPVat Form – XXXVIII

Download UPVAT FORM – XXXVIII : Form of declaration for import

As per up vat Rule 54 Establishment of Check Posts

(1) (a)The owner, driver or any other person-in-charge of the vehicle or vessel shall, in respect of such goods carried in the vehicle or the vessel as are notified under or referred to in sub-section (1) of section 50 and exceeding the quantity, measure or value specified in the notification therein, carry with him the following documents-

(i) form of declaration for import in Form XXXVIII or certificate in Form XXXIX hereinafter in these rules referred to as declaration or certificate, as the case may be, in duplicate, duly filled and signed by the purchaser and seller of the goods or where goods are transferred otherwise than by way of sale, by consignor & consignee of the goods with status and address ;

(ii) Cash memo, bill, invoice or challan;

(b)The owner, driver or any other person-in-charge of the vehicle or vessel shall in respect of all other goods carried in such vehicle or vessel carry such documents as may be prescribed by the Commissioner in duplicate.

(2) (a) A declaration or certificate –

(i) in respect of which a report has been made under sub-rule (9) or rule 56 or sub-rule (8) of rule 57, or

(ii) which is declared as obsolete and invalid by the Commissioner under sub-rule (13) of rule 56 or sub-rule (10) of rule 57, shall not be valid with effect from the date of the report or the date from which it is so declared, as the

case may be, for the purpose of sub-rule (3).

(b) A certificate whose period of validity as specified in sub-rule (4) of rule 57 has expired shall not be valid for the purposes of sub-rule (3).

(3) The owner of the truck or vessel or the transport agency, forwarding agency or clearing agents, as the case may be, shall deliver to the consignee, while delivering the consigned goods, the duplicate copy of the declaration or certificate, as the case may be.

(4) The owner, driver or any other person-in-charge of the vehicle or vessel shall carry the trip sheet in Form XL in respect of goods referred to in clause (a) of sub-rule (1). Separate trip sheets shall be submitted for goods meant for different destinations.

(5) The commissioner may from time to time issue instructions with regard to the procedure to be followed regarding import of goods from out of State and submission of declaration or certificate before assessing authority.

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