Jul
20
Sat
GST payment & File GSTR-3B
Jul 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
Jul 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

Jul
21
Sun
Shareholding Pattern – SEBI LODR
Jul 21 all-day

Description:-

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board on a quarterly basis, within twenty one days from the end of each quarter

Entities listed on SME exchange can file the shareholding pattern on half yearly basis

Format:-

SEBI Circular No. CIR/CFD/CMD/13/2015
Annexure – I

Penalty:-

Stock Exchange Shall levy Rs. 2,000 per day fine as per SEBI Circular SEBI/HO/CFD/CMD/CIR/P/2018/77 dated 03 May 2018.

Statement Grievance Redressal Mechanism – SEBI LODR
Jul 21 all-day

Description:

The listed entity shall file with the recognized stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.

Format:

No prescribed format.

Penalty:-

Stock Exchange Shall levy Rs. 1,000 per day fine as per SEBI Circular SEBI/HO/CFD/CMD/CIR/P/2018/77 dated 03 May 2018.

Statement of Deviation or Variation – SEBI LODR
Jul 21 all-day

Description:-

The listed entity shall submit to the stock exchange the following statement(s) on a quarterly basis for public issue, rights issue, preferential issue etc. ,- (a) indicating deviations, if any, in the use of proceeds from the objects stated in the offer document or explanatory statement to the notice for the general meeting, as applicable; (b)indicating category wise variation (capital expenditure, sales and marketing, working capital etc.) between projected utilisation of funds made by it in its offer document or explanatory statement to the notice for the general meeting, as applicable and the actual utilisation of funds.

Format:-

No prescribed format.

Penalty:-

Stock Exchange Shall levy Rs.1,000 per day fine as per SEBI Circular SEBI/HO/CFD/CMD/CIR/P/2018/77 dated 03 May 2018.

Jul
30
Tue
Assam Professional Tax Act – Return
Jul 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
Jul 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
Jul 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
Jul 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.

Jul
31
Wed
TDS Return
Jul 31 all-day

Quarterly Return of TDS deposited for each quarter for tax deducted at the source on certain types of payments shall be filed by the assessee who has deducted the taxes at source, by producing TDS/TCS statements along with details such as TAN, PAN, deduction amount, payment type etc.

In Form 24Q: TDS statement for salaries
Form 26Q: TDS on all payments except salaries
Form 27Q: Tax collected from dividend/interest paid to non-resident Indians (NRIs)
Form 27EQ: Collection of taxes at source

Penalty: 

Sec 234E: Deductor will be liable to pay way of fee Rs.200 per day till the failure to pay TDS continues. However penalty should not exceed the amount of TDS for which statement was required to be filed.

Sec 271H: Assessing officer may direct a person who fails to file the statement of TDS within due date to pay penalty minimum of Rs.10,000 which may extended to Rs.1,00,000.Penalty under this section is in addition to the penalty u/s 234E.This section will also cover the cases of incorrect filing of TDS return.

No penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied:
(1) The tax deducted/collected at source is paid to the credit of the Government.
(2) Late filing fees and interest (if any) is paid to the credit of the Government.
(3) The TDS/TCD return is filed before the expiry of a period of one year from the due date specified in this behalf.

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