April 2013 - Icsi

Compliance Checklist
COMPLIANCE CHECKLIST FROM 11 TH APRIL TO 10 TH MAY, 2013
Central Excise Related Compliance
S. No. Activities Sections/Rules/ Acts/Regulations etc. Compliance Due To whom to be
Clauses, etc.
Date
submitted
1. Yearly Declaration of Principal Inputs under central Rule 9A(1) Central Excise Rules, 2002 30 th April Central Excise
excise to be filed by a unit paying total duty (Cenvat
Authorities
Credit + Cash) of more than 1 crore (Form No. ER-
5)
2. Declarations for Yearly Annual Installed Capacity
Statement under central excise to be filed by a unit
paying total duty (Cenvat Credit + Cash) of more
than 1 crore (Form No. ER-7)
3. Last Date for payment of Excise Duty Non SSI units
(April) *(in case of Payment through Internet
banking)
4. Monthly Return of information relating to Principal
Inputs (April, 2013) (Form No. ER-6)
5. Filing of Return of Central Excise and Cenvat
Credit for the month of April, 2013 (Form No. ER-
1) (Non SSI Units)
6. Monthly Excise return by EOU for the month of
April, 2013 (Form No. ER-2)
Rule 12(2A) Central Excise Rules, 2002 30 th April Central Excise
Authorities
Rule 8 Central Excise Rules, 2002 05 th May *
06 th May
Rule 9A
CENVAT Credit Rules,
2004
Rule 12 / Rule 9(7) Central Excise Rules,
2002/ CENVAT Credit
Rules, 2004
Service Tax Related Compliances
7. File Service Tax Return in Form “ST-3” for the Return under section 70
quarter covering period between 1 st July to of the Finance Act, 1994
30 th September, 2012 only.
& Rule 7 of Service Tax
Rules & Notification
No.
47/2012 – Service Tax
dated. 28-09-2012
8. Pay Service Tax in Challan GAR – 7, collected
for the month of April 2013 by persons other than
individuals proprietors and partnership firms. *(in
case of Payment through Internet banking)
Central Excise
Authorities
10 th May Central Excise
Authorities
10 th May Central Excise
Authorities
Rule 17(3) Central Excise Rules, 2002 10 th May Central Excise
Authorities
Section 68 Read with
Rule 6
Finance Act, 1994
Service Tax Rules, 1994
Finance Act, 1994
Service Tax Rules, 1994
15 th April Service Tax
Authorities
05 th May
*06 th May
Service Tax
Authorities
Income-tax Related Compliances
9. Monthly payment of TDS for the Month of March Section 200 Income-tax Act, 1961 30 th April Income Tax
on all types of payments
Authorities
10. Quarterly payment of TDS for payments with the Section 192, 194A, Income-tax Act, 1961 30 th April Income Tax
prior approval of the Joint Commissioner for the
Quarter ending March 31.
194D or 194H
Authorities
11. Contractor’s Bill / Advertising / Professional service
Bill - TDS collected for the previous month Section
194J (April, 2013)
Section 194C
Section 194J
Income-tax Act, 1961 07 th May Income Tax
Authorities
12. Monthly payment of TCS (April, 2013) Section 206 Income-tax Act, 1961 07 th May Income Tax
Authorities
13. TDS from Salaries for the previous month (April Section 192 Income-tax Act, 1961 07 th May Income Tax
2013)
Authorities
14. Quarterly Statement of collection of tax at source Section 192 Income-tax Act, 1961 15 th May Income Tax
(TCS) for the Quarter Ending March 31.
Authorities
15. Quarterly TDS return for the period July-September, Section 195 read with Income-tax Act, 1961 15 th May Income Tax
2012
rule 37A
Authorities
16. Quarterly issuance of certificate of tax deducted at Section 203 Income-tax Act, 1961 30 th May Income Tax
source (other than salary) for the quarter ending
March 31.
Authorities
17. Quarterly issuance of Certificate of collection of tax
at source (TCS) for the Quarter Ending March 31.
18. Certificate of tax deducted at source (TDS) to
employees in respect of salary paid during the
previous financial year
Section 192 Income-tax Act, 1961 30 th May Income Tax
Authorities
Section 192 Income-tax Act, 1961 31 st May Income Tax
Authorities
RBI Related Compliances
19. Quarterly return on Details of Assets and Liabilities
in Form NBS-1
Master Circular DNBS.PD.CC.No.282/03.
10.042/2012-13 dated July
02, 2012
20. Quarterly return on Capital Funds, Risk Assets, Master Circular DNBS.PD.CC.No.282/03.
Asset Classification in Form NBS-2
10.042/2012-13 dated July
02, 2012
21. Quarterly return on Statutory Liquid Assets in Form Master Circular DNBS.PD.CC.No.
NBS-3
227/03.10.042/ 2011-12
dated July 01, 2011
22. File a quarterly result on frauds outstanding Circular dated Department of Non
26.10.2005 Banking Supervision
23. Half yearly statement of structural liquidity in Form Circular Circular No. 15 of NBFC
ALM- II
Supervision Division
24. Half yearly statement of interest rate sensitivity in Circular Circular No. 15 of NBFC
Form ALM- III
Supervision Division
15th April
15th April
15th April
RBI
RBI
RBI
15 th April RBI
20th April
20th April
RBI
RBI
April, 2013 7 NIRC-ICSI Newsletter