Tax Calender for FY 2016-17
	Obligation	Type of Assessee	Periodity	Due Date	Document/ Form
	Income Tax
	Filing to Income Tax Return	Corporte Assessee & Assesseewho are liable to get their books of accounts audited firms and working partners of a firm who are liable to get their books of accounts audited	Yearly	30th September of the following Year	ITR form depends upon the constitution of the Assessee
	Filing to Income Tax Return	Assessee other that covered above	Yearly	31st July of the following Year	ITR form depends upon the constitution of the Assessee
	Tax Deducted at Source
	Payment of TDS	All Assessee	Monthly	7th of the following month except March For March - 30th April	Form 281
	Filing of TDS	All Assessee	Quarterly	15th of the month following the quarter except March quarter For March - by 15 May	Form 24Q/27Q/26Q/27EQ
	Service Tax
	Payment of Service tax	All Assessee	Monthly	6th of the following month except March (payment to be made electronically) For March - by 31st March	G.A.R. - 7
	Filing of Service tax return	All Assessee	Half-yearly	25th of the month following the quarter	ST - 3
	Excise
	Payment of Excise duty	All Assessee	Monthly	6th of the following month except March (payment to be made electronically) For March - by 31st March	G.A.R. - 7
	Filing of Excise return	All Assessee (other that Small Scale Industries ('SSI') )	Monthly	10th of every month (for the removals of goods during the previous month)	ER-1
	Filing of Excise return	100% Export Oriented Unit for removals made in Domestic tariff Area	Monthly	10th of every month (for the removals of goods during the previous month)	ER-2
	Filing of Excise return on Principal Inputs	All Assessee (other than those who had paid less than INR 100 lakhs for the previous financial year and those manufacturing goods falling under specified chapters and headings	Monthly	10th of every month (for the receipts and consupmtion of the principal inputs during the previous month)	ER-6
	Filing of Excise return	SSI assessee availing area based exemption	Quarterly	10th of the follwing month of the particular quarter. In the case of assessee availing area based exemption the return should be submitted to the jurisdictional commissioner	ER-3
	Filing of Excise return	Assessee exclusively engaged in the manufacture of goods and availing duty under Notification No. 1/ 2011 dated 1 March 2011 and in respect of goodsfalling under Sl. No. 67, 128, 199(1) and 200(1) of the Notification No. 12/ 2012 C.E.  And who does not manufacture any other excisable goods other than those specified in the said noification ( manufacturers paying 1% duty)	Quarterly	10th of the follwing month of the particular quarter. In the case of assessee availing area based exemption the return should be submitted to the jurisdictional commissioner	ER-8
	Filing of Excise return	All registered Dealers and importers	Quarterly	15th of the follwing month of the particular quarter	Form prescripbed in Notification No. 11/ 2014-C.E. (N.T.) dated 28 February 2014
	Annual Financial Information Statement	All Assessee (other than those who had paid less than INR 100 lakhs for the previous financial year and ordanance factories	Annually	30th November every year (for previous financial year)	ER-4
	Annual information on principal inputs	All Assessee (other than those who had paid less than INR 100 lakhs for the previous financial year and those manufacturing goods falling under specified chapters and headings	Annually	30th April every year (for previous financial year)	ER-5
	Annual production capacity statement	All assessee ( other than those manufacturing biris without machines, matches without aid of power and reinforced cement concrete pipes	Annually	30 April every year (for previous financial year)	ER-7
	Value Added Tax ('VAT')/ Central Sales Tax ('CST')
	Payment of Tax	All assessee	Monthly	21st of the following month
	Filing of return	All assessee	Monthly	25th of the following month to which retun relates	231
	Shops and Establishment
	Renewal of Registrtion Certificate	All assessee	Annually (Calender Year)	15th December of the year to which return relates
	Payment of fees	All assessee	Annually (Calender Year)	15th December of the year to which payment relates