Business organizations are subjected to meet statutory compliances from different government departments. Many of these have specified date deadlines. An effort has been made to put together some of the common important compliances at one place for easy access of information.
Compliance for Company
Compliance – Income Tax, TDS / TCS, Provident Fund (PF), ESIC, Professional Tax, Misc. Other Compliances
Month – January, February, March, April, May, June, July, August, September, October, November, December
April |
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| 01-Apr | Misc. Other Compliances | Fire License Renewal Fees – Annual Payment – within one year from last date of renewal | |
| 01-Apr | Misc. Other Compliances | General Insurance of Premises – Annual | |
| 01-Apr | Misc. Other Compliances | Khazna, Panchayat Tax & Panchayat Trade License – for Units in Panchayat Area – Annual Payment | |
| 01-Apr | Misc. Other Compliances | KMC Property Tax – Quarterly Payment as per dates / rebate eligible dates as mentioned on bills | |
| 01-Apr | Misc. Other Compliances | The Companies Act – Filing of Annual Returns and Annual Report to ROC | |
| 01-Apr | Misc. Other Compliances | WB Pollution Control Board – Fees Payment & Renewal of ‘Consent to Operate’ – every 5 years from last date of payment / renewal | |
| 01-Apr | Misc. Other Compliances | Weighing Scale Stamping – Annually | |
| 15-Apr | ESIC | ESIC Payment for March | |
| 15-Apr | Provident Fund (PF) | PF Payment for March | |
| 25-Apr | Provident Fund (PF) | PF Monthly Return for March | |
| 30-Apr | Misc. Other Compliances | EICMA Members – Payment of Annual Subsription | |
| 30-Apr | Professional Tax | Professional Tax (WB) – Return Annually (for assessees where annual tax liability is less than Rs. 30,000) | |
| 30-Apr | Professional Tax | Professional Tax (WB) – Return Quarterly (for assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Apr | Professional Tax | Professional Tax (WB) Payment for March | |
| 30-Apr | Provident Fund (PF) | PF Annual Return | |
| 30-Apr | TDS / TCS | TCS Payment for March | |
| 30-Apr | TDS / TCS | TDS Payment for March (including Provisions as on 31st March) | |
May |
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| 07-May | TDS / TCS | TCS Payment for April | |
| 07-May | TDS / TCS | TDS Payment for April | |
| 12-May | ESIC | ESIC Return for Half Year (Oct – Mar) | |
| 15-May | ESIC | ESIC Payment for April | |
| 15-May | Provident Fund (PF) | PF Payment for April | |
| 15-May | TDS / TCS | TCS – Filing of Return for Jan to Mar (Form 27EQ) | |
| 15-May | TDS / TCS | TDS – Filing of Return for Jan to Mar (Forms 24Q, 26Q & 27Q) [FY:16-17 onwards filing date is 31/05) | |
| 21-May | Professional Tax | Professional Tax (WB) Payment for April | |
| 25-May | Provident Fund (PF) | PF Monthly Return for April | |
| 30-May | TDS / TCS | TCS – Certificate Issue for Qr 4 (Jan – Mar) – Form 27D | |
| 30-May | TDS / TCS | TDS – Certificate Issue for Qr 4 (Jan – Mar) – Form 16A (Non-Salary) [Note: from 2017 onwards, the revised date is 15/06] | |
| 31-May | Income Tax | Statement of Financial Transactions (SFT) All persons liable to audit u/s 44AB (IT Act) & having received more than Rs. 2.00 lakhs in cash; for sale of goods or services in a financial year . If no such transaction, submit SFT Preliminary Response online. | |
| 31-May | TDS / TCS | TDS – Certificate Issue to Employees (Form 16) [Note: from 2017 onwards, new date for Certifcate Issue will be announced] | |
June |
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| 07-Jun | TDS / TCS | TCS Payment for May | |
| 07-Jun | TDS / TCS | TDS Payment for May | |
| 15-Jun | ESIC | ESIC Payment for May | |
| 15-Jun | Income Tax | IT – Payment of Advance Tax (15% of Estimated Tax) – 1st installment | |
| 15-Jun | Provident Fund (PF) | PF Payment for May | |
| 21-Jun | Professional Tax | Professional Tax (WB) Payment for May | |
| 25-Jun | Provident Fund (PF) | PF Monthly Return for May | |
July |
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| 07-Jul | TDS / TCS | TCS Payment for June | |
| 07-Jul | TDS / TCS | TDS Payment for June | |
| 15-Jul | ESIC | ESIC Payment for June | |
| 15-Jul | Provident Fund (PF) | PF Payment for June | |
| 15-Jul | TDS / TCS | TCS – Filing of Return for Apr to Jun (Form 27EQ) | |
| 21-Jul | Professional Tax | Professional Tax (WB) Payment for June (assessees where annual tax liability is less than Rs. 30,000) | |
| 25-Jul | Provident Fund (PF) | PF Monthly Return for June | |
| 30-Jul | Professional Tax | Professional Tax (WB) – Return Quarterly (for assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Jul | Professional Tax | Professional Tax (WB) Payment for June (assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Jul | TDS / TCS | TCS – Certificate Issue for Qr 1 (Apr – Jun) – Form 27D | |
| 31-Jul | Professional Tax | Professional Tax (WB) – Regn Fee | |
| 31-Jul | TDS / TCS | TDS – Filing of Return for Apr to Jun (Forms 24Q, 26Q & 27Q) | |
August |
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| 07-Aug | TDS / TCS | TCS Payment for July | |
| 07-Aug | TDS / TCS | TDS Payment for July | |
| 15-Aug | ESIC | ESIC Payment for July | |
| 15-Aug | Provident Fund (PF) | PF Payment for July | |
| 15-Aug | TDS / TCS | TDS – Certificate Issue for Qr 1 (Apr – Jun) – Form 16A (Non-Salary) | |
| 21-Aug | Professional Tax | Professional Tax (WB) Payment for July | |
| 25-Aug | Provident Fund (PF) | PF Monthly Return for July | |
September |
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| 07-Sep | TDS / TCS | TCS Payment for August | |
| 07-Sep | TDS / TCS | TDS Payment for August | |
| 15-Sep | ESIC | ESIC Payment for August | |
| 15-Sep | Income Tax | IT – Payment of Advance Tax (45% of Estimated Tax) – 2nd installment (less paid) | |
| 15-Sep | Provident Fund (PF) | PF Payment for August | |
| 21-Sep | Professional Tax | Professional Tax (WB) Payment for August | |
| 25-Sep | Provident Fund (PF) | PF Monthly Return for August | |
| 30-Sep | Income Tax | Annual Return of Income Tax | |
| 30-Sep | Income Tax | IT – Filing of Tax Audit Report | |
| 30-Sep | Income Tax | Self Assessment Tax (Payment of Balance Taxes) | |
| 30-Sep | Misc. Other Compliances | Trade License – KMC Renewal Fees for the current Financial Year | |
October |
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| 07-Oct | TDS / TCS | TCS Payment for September | |
| 07-Oct | TDS / TCS | TDS Payment for September | |
| 15-Oct | ESIC | ESIC Payment for September | |
| 15-Oct | Provident Fund (PF) | PF Payment for September | |
| 15-Oct | TDS / TCS | TCS – Filing of Return for Jul to Sep (Form 27EQ) | |
| 21-Oct | Professional Tax | Professional Tax (WB) Payment for September (assessees where annual tax liability is less than Rs. 30,000) | |
| 25-Oct | Provident Fund (PF) | PF Monthly Return for September | |
| 30-Oct | Professional Tax | Professional Tax (WB) – Return Quarterly (for assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Oct | Professional Tax | Professional Tax (WB) Payment for September (assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Oct | TDS / TCS | TCS – Certificate Issue for Qr 2 (Jul – Sep) – Form 27D | |
| 31-Oct | TDS / TCS | TDS – Filing of Return for Jul to Sep (Forms 24Q, 26Q & 27Q) | |
November |
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| 07-Nov | TDS / TCS | TCS Payment for October | |
| 07-Nov | TDS / TCS | TDS Payment for October | |
| 11-Nov | ESIC | ESIC Return for Half Year (Apr – Sep) | |
| 15-Nov | ESIC | ESIC Payment for October | |
| 15-Nov | Provident Fund (PF) | PF Payment for October | |
| 15-Nov | TDS / TCS | TDS – Certificate Issue for Qr 2 (Jul – Sep) – Form 16A (Non-Salary) | |
| 21-Nov | Professional Tax | Professional Tax (WB) Payment for October | |
| 25-Nov | Provident Fund (PF) | PF Monthly Return for October | |
| 30-Nov | Misc. Other Compliances | Factories Act – License Fee (Renewal for next year) | |
December |
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| 07-Dec | TDS / TCS | TCS Payment for November | |
| 07-Dec | TDS / TCS | TDS Payment for November | |
| 15-Dec | ESIC | ESIC Payment for November | |
| 15-Dec | Income Tax | IT – Payment of Advance Tax (75% of Estimated Tax) – 3rd installment (less paid) | |
| 15-Dec | Provident Fund (PF) | PF Payment for November | |
| 21-Dec | Professional Tax | Professional Tax (WB) Payment for November | |
| 25-Dec | Provident Fund (PF) | PF Monthly Return for November | |
January |
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| 07-Jan | TDS / TCS | TCS Payment for December | |
| 07-Jan | TDS / TCS | TDS Payment for December | |
| 15-Jan | ESIC | ESIC Payment for December | |
| 15-Jan | Provident Fund (PF) | PF Payment for December | |
| 15-Jan | TDS / TCS | TCS – Filing of Return for Oct to Dec (Form 27EQ) | |
| 21-Jan | Professional Tax | Professional Tax (WB) Payment for December (assessees where annual tax liability is less than Rs. 30,000) | |
| 25-Jan | Provident Fund (PF) | PF Monthly Return for December | |
| 30-Jan | Professional Tax | Professional Tax (WB) – Return Quarterly (for assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Jan | Professional Tax | Professional Tax (WB) Payment for December (assessees where annual tax liability is more than Rs. 30,000) | |
| 30-Jan | TDS / TCS | TCS – Certificate Issue for Qr 3 (Oct – Dec) – Form 27D | |
| 31-Jan | TDS / TCS | TDS – Filing of Return for Oct to Dec (Forms 24Q, 26Q & 27Q) | |
February |
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| 07-Feb | TDS / TCS | TCS Payment for January | |
| 07-Feb | TDS / TCS | TDS Payment for January | |
| 15-Feb | ESIC | ESIC Payment for January | |
| 15-Feb | Provident Fund (PF) | PF Payment for January | |
| 15-Feb | TDS / TCS | TDS – Certificate Issue for Qr 3 (Oct – Dec) – Form 16A (Non-Salary) | |
| 21-Feb | Professional Tax | Professional Tax (WB) Payment for January | |
| 25-Feb | Provident Fund (PF) | PF Monthly Return for January | |
March |
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| 07-Mar | TDS / TCS | TCS Payment for February | |
| 07-Mar | TDS / TCS | TDS Payment for February | |
| 15-Mar | ESIC | ESIC Payment for February | |
| 15-Mar | Income Tax | IT – Payment of Advance Tax (100% of Estimated Tax) – Last installment (less paid) | |
| 15-Mar | Provident Fund (PF) | PF Payment for February | |
| 21-Mar | Professional Tax | Professional Tax (WB) Payment for February | |
| 25-Mar | Provident Fund (PF) | PF Monthly Return for February | |