Sep
20
Fri
GST payment & File GSTR-3B
Sep 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

This event has a Google Hangouts video call.
Join: https://hangouts.google.com/hangouts/_/lsa-india.com/karunakar?hceid=bHNhLWluZGlhLmNvbV9lZ25yazlnamRrdm5zMjJ2b2J1MmhtbWUyb0Bncm91cC5jYWxlbmRhci5nb29nbGUuY29t.oq2i7vv3vkui4mhql46c8vd9ps&hs=121

Pay GST and File GSTR -3B
Sep 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

Sep
30
Mon
Assam Professional Tax Act – Return
Sep 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.

Environment- Annual Report
Sep 30 all-day

Every person carrying on an industry, operation or process requiring consent under Section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or under section 21 of the Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981) or both or authorization under the Hazardous Wastes (Management and Handling) Rules, 1989 issued under the Environment (Protection) Act, 1986 (29 of 1986) shall submit an environmental audit report for the financial year ending the 31st March in Form V to the concerned State Pollution Control Board on or before the thirtieth day of September 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.

Maharashtra Professional Tax – Monthly Return
Sep 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
Sep 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.

Oct
3
Thu
Orissa Professional Tax – Return
Oct 3 all-day

The employer shall furnish a return through online in the prescribed form or to the local assessing authority accompanied by a copy of the receipted Treasury challan in Form O.T.C.-6 in token of payment of tax.

Format:

Form-V
Challan in Form O.T.C-6

Penalty:

Where an employer or enrolled person 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.

Oct
7
Mon
Deposit TDS/ TCS collected for the previous month
Oct 7 all-day

Due date for deposit of Tax deducted/collected for the previous month.

By Whom: Persons reducing income tax from Money paid at the time of making specified payments.  Use  Challan 281/ Form 26QB (for deduction of tax on sale of property) for the purpose of deposit of tax.

Interest: In case there is a delay in deposit of TDS, interest should be paid before filing of TDS return.

Penalty: Under Section 201(1A) for late deposit of TDS after deduction, you have to pay interest. Interest is at the rate of 1.5% per month from the date at which TDS was deducted to the actual date of deposit.

Note, that this is to be calculated on a monthly basis and not based on the number of days i.e. part of a month is considered as a full month. Penalty Equals to the amount that was failed to be deducted/collected or remitted may be imposed.

If a person fails to pay to the credit of the Central Government, the Tax deducted at source by him as required by or under the provisions of Chapter XVII-B, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine under Sec 276B.

Oct
10
Thu
AP Professional Tax Act – Return
Oct 10 all-day

Every employer shall file an e-return by way of the online portal provided in the prescribed form before the end of 10th day of every month.

Format:

Form V

Penalty:

When an assessee failed to submit such return within the specific period the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.

GSTR 8 – E-Commerce Operator
Oct 10 all-day

Monthly Statement for E-Commerce Operator depicting supplies effecting through it by the E-commerce Operator in Form GSTR-8

This event has a Google Hangouts video call.
Join: https://hangouts.google.com/hangouts/_/lsa-india.com/karunakar?hceid=bHNhLWluZGlhLmNvbV9lZ25yazlnamRrdm5zMjJ2b2J1MmhtbWUyb0Bncm91cC5jYWxlbmRhci5nb29nbGUuY29t.4us2gj368moons6n478up89i3j&hs=121