May
20
Mon
GST payment & File GSTR-3B
May 20 all-day

Monthly return of summary of outward and inward services to be filed by registered taxpayer on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of GST in form GSTR-3B

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Pay GST and File GSTR -3B
May 20 all-day

Monthly return of summary of outward and inward services to be filed by registered taxpayer on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of GST in form GSTR-3B

May
30
Thu
Assam Professional Tax Act – Return
May 30 all-day

Every employer shall furnish a monthly return in the prescribed form before the expiry of the 30th day of each month in the prescribed format.

Format:

Form III

Penalty:

An employer, without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.

Form 27D – TCS certificate
May 30 all-day

Quarterly TCS certificate in respect of tax collected by any person for each quarter by the Seller who has collected and deposited the TCS Amount in Form 27D.

It should contain the name of the Seller & Buyer, TAN, and PAN, total tax collected by the seller, date of collection, the rate of tax applied to it & other such particulars as may be prescribed.

Penalty:– Where the seller has failed to issue TCS certificate or has failed to furnish the quarterly statement of tax then a penalty of Rs. 100 is leviable for each day during the period for which default continues.

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Karnataka Professional Tax Act Return
May 30 all-day

Every employer registered under this Act, shall furnish to the assessing authority within sixty days of the expiry of the year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof during the preceding year.

Format:

Form 5

Penalty:

Penalty for non filing of Returns for an employer Rs.250/

Maharashtra Professional Tax – Monthly Return
May 30 all-day

Every employer registered under this Act shall furnish an online return before the expiry of the due date. Prior to the submission of the online return, the employer has to enroll himself for e-service.

Format:

Form III-B

Telangana Professional Tax – Return
May 30 all-day

Every assessee ‘registered’ under the Act shall submit to the assessing authority, a return In Form V every month showing the salaries and wages paid by him and the amount of tax deducted by him from the salaries and wages.

Format:

Form V

Penalty:

Penalty of Rs 5 to 100 for each day of delay.

May
31
Fri
Batteries Rules- Half-Yearly Returns by Dealers
May 31 all-day

It shall be the responsibility of a dealer to file half-yearly returns of the sale of new batteries and buy-back of old batteries to the manufacturer in Form V by 31st May and 30th November of every year.

Format:

Form V

Penalty:

Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.

Jun
3
Mon
Batteries Rules- Half-Yearly Returns
Jun 3 all-day

The manufacturer/importer/ assembler/re-conditioner shall ensure to file a half-yearly return of their sales and buy-back of the Batteries, to the State Board in Form- I latest by 30th June and 31st December of every year.

Format:

Form I

Penalty:

Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.

Batteries Rules- Half-Yearly Returns by Auctioneers
Jun 3 all-day

The Auctioneer shall file half-yearly returns giving details of used batteries:

i) Number of used batteries and total Tonnage (of MT) available in a half-year.
ii) Sources of the used battery scrap.
iii) Number of used batteries and total Tonnage (of MT) auctioned during the half-year.
iv) Number of used batteries and total Tonnage of (MT) sent to the registered recyclers.

Format:

Form IX

Penalty:

Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.