May
30
Mon
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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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.

Jun
1
Wed
Batteries Rules- Annual Returns by Recyclers
Jun 1 all-day

Each Recycler shall  submit annual returns as per Form VII to the State Board giving details regarding:

i) Quantity of used battery scrap purchased from/sent for processing.

ii) Quantity of lead recovered from the used battery scrap.

iii) Quantity of recycled lead sent back to  the manufacturer of batteries and other agencies.

Format:

Form VII

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.

E-Waste Rules- Annual Returns
Jun 1 all-day

Manufacturer,   producer, refurbisher, bulk consumers, dismantler and recycler of electrical and electronic equipment, shall file annual returns in Form-3, to the concerned State Pollution Control Board on or before the 30th day of June following the financial year to which that return relates.

Format:

Form 3

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.

Hazardous Waste Rules- Annual Returns
Jun 1 all-day

Every occupier (importer, operator of common facility or occupier of a captive facility, occupier handling hazardous and other wastes, operator of disposal facility) authorised under these rules, shall maintain a record of hazardous and other wastes managed by him in Form 3 and prepare and submit to the State Pollution Control Board, an annual return containing the details specified in Form 4 on or before the 30th day of June following the financial year to which that return relates.

Format:

Form 4

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
Fri
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.

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

It shall be the responsibility of the bulk consumer to file half-yearly return in Form VIII to the State Board.

‘bulk consumer’ – means a consumer such as the Departments of Central Government like Railways, Defence, Telecom, Posts and Telegraph, the Departments of State Government, the Undertakings, Boards and other agencies or companies who purchase hundred or more than hundred batteries per annum.

Format:

Form VIII

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.

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