Checklist for Appoint / Reappoint of Auditor

APPOINT / REAPPOINT AUDITORS

[Statutory u/s (139)/ Cost u/s (148) /  Secretarial  u/s (204)] Rule13 of the Companies 

(Audit & Auditors) Rules, 2014, There are three type

a)  Incase of new company,
b) Incase of reappointment
c) Incase of change in auditors of company.

INCASE OF NEW COMPANY 

SR. NO.	CHECKLIST
1.	Hold the Board Meeting within 30 days of Incorporation and appoint the auditors Section 139(6)
2.	Consent of Auditors has to be obtained and declaration that they are eligible for appointment and there appointment is within the ceiling
3.	Appointment letter has to be given to the Auditors within 15 days.
4.	File Form ADT1 as annexure to Form GNL2 within 15 days of the date of appointment
5.	a.    In case Board does not appoint auditors within 30 days a GM will be called in 90 days for appointment of Auditors
	b.    File MGT14 within 30 days of passing SR
	c.    File ADT1 as annexure to Form GNL2 within 15 days from the date of appointment

INCASE OF REAPPOINTMENT

SR. NO.	CHECKLIST
1.	With effect from 1st Apr’14 an Auditor will be re-appointed for a period of 5 years U/s139(1) of CA, 2013 however at every AGM held within 5 years the matter will be placed for ratification by members
2.	Consent of Auditors has to be obtained and declaration that they are eligible for appointment and there appointment is within the ceiling
3.	Appointment letter has to be given to the Auditors within 15 days.

INCASE OF CHANGE IN AUDITORS OF COMPANY 

SR. NO.	CHECKLIST
1.	The Company is informed of resignation of Auditors or their disability to act as Auditor
2.	Hold the Board Meeting to accept resignation and select new Auditors
3.	NOC has to be obtained from old auditors
4.	Consent of Auditors has to be obtained and declaration that they are eligible for appointment and there appointment is within the ceiling
5.	GM will be called within 21 clear days for appointment of Auditors
6.	Appointment letter has to be given to the Auditors within 15 days.
7.	File MGT14 within 30 days of passing SR
8.	File ADT1 as annexure to Form GNL2 within 15 days from the date of appointment

ESIC (Employee's State Insurance Corporation) Registration Procedure for Employer

EMPLOYER REGISTRATION

Registration of a factory/establishment with the Employees' State Insurance Corporation is a statutory responsibility of the employer under Section 2-A of the Act read with Regulation 10-B. The employer, in respect of a factory/establishment to which the Act applies for the first time, is liable to furnish Declaration of Registration in Form 01 (Employers' Registration Form) to the concerned Regional / Sub Regional Office  within 15 days after the Act becomes applicable.

This is obligatory on the part of the Employer. In addition to this, the employer will have to indicate, in a separate sheet, the name and address of the factory/establishment, number of employees, nature of duty and name, designation and address of the Manager, controlling such persons in respect of any other office(s) situated outside the premises of the Factory/ Establishment.

Procedure for Registration of Factories

Step 1 :

Ascertain whether your factory / establishment is situated within the area of implementation by ESIC (Implemented area). Regional Office, Sub Regional Office, Branch Offices, and Inspectorates Office of ESIC will guide you, on this matter, if contacted.

Step 2.

It is statutory responsibility of the employer to get his factory registered under the ESI as per Section 2A of the Act, read with Regulation 10 B within 15 days of establishing or 15 days after the Act becomes applicable to the area in which the factory is situated. A declaration of registration in Form 01 (Employer’s Registration form) is to be submitted to the appropriate office (Regional Office, ESI Corporation,Chennai in your case) for the purpose.

Step 3.

The Sub Regional Office will allot a specific code number in Form C-11, after examining the aspect of coverage. This number so allotted is very specific for the employer and the same has to be used in all correspondence with ESIC. The area Branch Office to which the particular employer attached is the “Appropriate Office” for “Registration of Employees”. List of Branch Offices and Dispensaries under the Coimbatore Sub Region is furnished in a separate Booklet.

Sub Code Number

There may be a case where the employer is having the main factory / establishment at one station and sub-unit, branch office, sales office or registered office at another station, either within the State or outside the State; In all such cases, on request of the employer to the Regional Office / Sub Regional Office concerned, Sub-Code number is allotted to each sub-unit, branch office, sales office and registered office.

ESIC Registration Procedure for Employee's

For registration of employees coverable under the Scheme, the Employer shall submit Employees Declaration Form (Form 1) in respect of every individual employee separately . 

Procedure for Registering Employees

Step 1. 

The monthly wage limit for coverage would be such as prescribed by the Central Govt. vide Rule 50 of ESI (Central) Rules 1950. The existing wage ceiling is Rs.10000/- p.m. (with effect from 1.10.2006). All those persons employed for wages drawing an amount within the wage ceiling employed in clerical, manual, skilled, semi-skilled, unskilled without distinguishing casual, temporary, technical & non-technical are to be covered. In respect of each of such employees a declaration (Form 1), duly filled in & signed by the employee concerned and duly countersigned by the authorized signatory of the employer is to be forwarded to the appropriate Branch Office within 10 days of employment along with two copies of family photo.

Step 2. 

Appropriate Branch Office shall allot Insurance Numbers, which are specific in favour of the individual employee, (Male & Female employees will get separate series of Insurance Numbers) and forward to the employer, along with the Identity Card / Temporary Identity Card, Return of declaration forms etc. At the same time the office will also forward the Medical Record envelops of such Insured Persons to the respective dispensaries.

Step 3. 

Distribute the Identity cards to individual, employees under due acknowledgement. It should be ensured that each employee signs on the card in the presence of the employer before issue of the card. Educate the employee on the benefits available under the Act & how to claim the Medical Benefits and cash benefits whenever required.

Partnership Deed for CA (Chartered Accountant)

      DEED OF PARTNERSHIP FORMAT

THIS INDENTURE made at PLACE on this DATE day of MONTH, in the year …….;

B E T W E E N

1. NAME OF THE PARTNER, aged about …… years, son of FATHER’S NAME, holding Certificate of Practice issued by The Institute of Chartered Accountants of India residing at ADDRESS, hereinafter referred to as the “Party of the First Part”,

2.  NAME OF THE PARTNER, aged about …… years, son of FATHER’S NAME, holding Certificate of Practice issued by The Institute of Chartered Accountants of India residing at ADDRESS hereinafter referred to as the “Party of the Second Part”,

THAT ALL the parties hereto being the parties of the First Part and Second Part have agreed to practice as Chartered Accountants in Partnership with each other on the terms and conditions contained herein, and the parties hereto have desired to put in writing the terms and conditions of their said partnership.

NOW THIS INDENTURE WITNESSETH and it is hereby covenanted and finalised by and between the parties as follows:

1. The Partnership shall come into effect from DATE and shall be for an indefinite period unless it is determined.

2. The Partnership profession shall be carried on under the name and style of NAME OF THE FIRM presently from ADDRESS as the Head Office of the Firm and/or at any other place/s as will be decided mutually by the parties hereto and/or to open its branches at any other place or places and/or form associateship with any other Chartered Accountant/s or other firm of Chartered Accountants subject to the approval of the Council of ICAI.

3. The profession of Partnership shall be all those activities that can be carried on by a Chartered Accountant within the meaning of The Chartered Accountants Act, 1949.

4. The Net Profit or Loss of the Partnership profession as arrived at after adjustment of salary, bonus, commission and interest to the partners, shall be divided between the parties as follows:

a) NAME OF THE PARTNER  :    RATIO

b) NAME OF THE PARTNER  :    RATIO 

5. The partners shall be entitled to increase or reduce the above profit sharing ratio and may agree to pay remuneration to the partner or partners.  The parties hereto may also agree to revise the mode of calculating the remuneration and decide to pay salary and grant the benefit of house rent allowance, medical expenses, accident and/or Life Insurance Policy Premium, Provident fund, gratuity, bonus, commission and/or other benefits to the above and/or the other partner or partners either on monthly or yearly basis as they may mutually agree upon.

6. The partners shall be entitled to modify the above terms relating to remuneration, interest etc., payable to the partners by executing a supplementary deed, and any such deed when executed shall have effect, unless otherwise provided, from the first day of the accounting period in which such supplementary deed is executed and the same shall form part of this deed of partnership.

7. The accounting year of the Partnership shall be the year ending on the last day of March every year. The Final Accounts as will be drawn up at the close of the year shall be countersigned by all the parties hereto as a token of acceptance.

8. Bank Account or Accounts shall be opened in the name of the Partnership Firm. All account/s shall be operated upon by either of the parties. All moneys or negotiable instruments received from and on behalf and/or on account of the Partnership profession shall be paid/deposited into such banking account or accounts in the name of the Partnership Firm.

9. Proper books of accounts shall be maintained by the Parties hereto in which all the transactions relating to the partnership business shall be entered into and recorded and such books together with all documents, letters, vouchers of and belonging to the partnership shall be kept at the place of business of the partnership or at such other place or places as the parties hereto may from time to time mutually decide in writing. Each partner shall have full and free right and liberty to inspect such books of accounts, documents, letters, vouchers and of making extracts or copies therefrom. 

10. The partners may contribute capital as and when considered necessary and expedient for the purpose of carrying on the business/profession and the same shall carry interest at 12% (Twelve Percent) per annum or such other rate as may mutually be agreed upon by the parties hereto from time to time. The partners hereto shall be entitled to draw out in advance, against their drawing accounts of such sums from time to time as may be mutually agreed upon and on taking account for the year, the excess, if any, drawn by any partner over his share of the profits shall be refunded to the firm within a period of three months or be treated as loan to him which shall carry interest at 12% (Twelve Percent) per annum or any other rate mutually agreed upon.

11. That all the parties hereof shall be the working partners and take active part in the day-to-day conduct of the business of the firm. 

12. Party of the First Part shall be entitled to a salary of Rs. ……/- per month and the party of the Second Part shall be entitled to a salary of Rs. ……/- per month. The parties hereof shall also be entitled to bonus and commission at a rate as will be mutually determined and fixed by the parties hereof at the close of the year. Besides, the parties hereof will be entitled also to draw interest on capital at a percentage not exceeding 12% per annum. That in no case the aggregate salary, bonus and commission per year shall exceed the limit as fixed by the Income Tax Act, 1961 as amended from time to time. That the quantum of salary can be increased or reduced to a sum as will mutually be decided by the parties hereof. Any drawings by the parties hereof as salary, bonus or commission in excess of the permissible limit as fixed by the Income Tax Act, 1961, from time to time, such amount/s shall be refunded to and/adjusted in the accounts at the close of the year and will be debited to their respective capital account/s as will be mutually be agreed by the partners, the parties hereof.

13. THAT THE PARTNERSHIP shall be AT WILL. 

14. IF ANY partner is desirous of retiring from the said Partnership he shall be entitled to do so by giving Three months’ notice in writing to the other Partners of his intention to retire and on expiration of one month from the date of such notice, he shall cease to be a partner and his interest in the Partnership shall cease on and from that date. Immediately on receipt of the aforesaid notice his accounts including Goodwill shall be drawn upon and settled forthwith.

15. The retiring partner will handover the property of the Partnership under his possession and/or any other books/documents etc. belonging to the Partnership or any of its clients to the remaining Partners upon due receipt forthwith and the Partnership Firm shall also issue to the retiring Partner a “no claim receipt” to this effect. On retirement, a retiring Partner shall not in any way interfere with the business of the Partnership.

16. The death, insolvency or lunacy of any partner shall automatically dissolve the Partnership.

17. Each partner shall be entitled to draw against his share of profit the amount agreed to between the partners.

18. The parties hereto may admit a new partner or partners only with the consent of all the existing partners in writing and on such terms and conditions as may be mutually agreed upon subject to the approval of the Council of ICAI.

19. No partner or the Partnership firm shall be liable and/or responsible for the personal debt and/or liabilities of any other partner or partners.

20. Each Partner shall :

20.1 Punctually pay his personal and separate debts and indemnify the other partners and the assets of the partnership against the same and pay all expenses on account thereof;

20.2 Forthwith pay all moneys, cheques, negotiable instruments received by him on account of the Partnership into the Partnership Bank Account or Accounts;

20.3 Be just and faithful to others and at all times give to each other full information and truthful explanations of all transactions relating to the Partnership business;

20.4 At all times give to the others a just and faithful account of the same and also upon every reasonable request furnish a full and correct explanation thereof;

20.5 Afford every assistance and co-operation in his power and to use his best skill and endeavour in the conduct, promotion and execution of the Partnership profession for their mutual advantage and benefit; and,

20.6 No partner shall divulge any information of the partnership or of its clients to any outsiders.

21. In respect of matters not specifically provided herein, the Partnership shall be governed by the provisions of the Indian Partnership Act, 1932. 

22. No partner shall, without the previous consent of all the existing Partners in writing, become a partner of any other firm of Chartered Accountants and/or any other firm and/or person or persons carrying on a similar and/or competitive business/profession.

23. Any dispute or difference arising between the parties hereto in relation to the affairs of the Partnership Firm or in regard to construction of any clause hereof in relation to the rights, duties and obligations of the parties hereto shall be referred to the arbitration to an arbitrator who shall enter upon the reference and decide the matter and award given by such arbitrator shall be final and binding on the parties hereto subject to the provisions of the Arbitration and Conciliation Act 1996.

24. It is hereby declared that all the partners are fully engaged in the practice of profession of Chartered Accountancy and engaged in no other occupation/salaried employment.

IN WITNESSETH WHEREOF the parties to the above presents have hereunto set and subscribed their respective signatures and seals on the day, month and year first hereinabove written.

SIGNED, SEALED & DELIVERED by the

within named Party of the First Part

NAME OF THE PARTNER 

Sign …………………………………                          PHOTO

SIGNED, SEALED & DELIVERED by the

within named Party of the Second Part

NAME OF THE PARTNER 

Sign …………………………………                                 PHOTO

In the presence of: (WITNESS)

1)……………………………………

2)……………………………………

How to Register New Company in India ~ Important Steps

Do you want to start an Indian Company?

Apply for the name of the company to be registered by filing Form INC-1 for the same. After that depending upon the proposed company type file required incorporation forms listed below.

Form INC-7 or Form INC-2 : Form INC-7 for Application for incorporation of a company (Other than OPC) or Form INC-2 for Application for Incorporation of OPC.

Form INC-22 : Notice of situation or change of situation of registered office based on the option chosen in Form INC-7.

Form INC-22 is to be filed within 30 days from the date of Incorporation of OPC (If the registered address is different from the address given in Form INC-22) or other than OPC (if not filed earlier).

Form DIR-12: Particulars of appointment of directors and the key managerial personnel and the changes among them. This form is to be filed by OPC in case promoter is not the sole director or there are more than one director in an OPC.

Do you want to register a Part I Company?

In order to register Part I Company, applicant is required to file Form INC-1 for name availability. After approval of the same, applicant is required to file Form No. URC-1 along with filing e forms INC-7, INC-22 and DIR-12 or e-forms INC-7 and DIR-12 as the case may be

Do you want to register a Section 8 Company?

To register a section 8 company, applicant is required to file Form INC-1 for name availability. Once the name is approved/made available, there is a further requirement of obtaining a license for a Section 8 Company, for which Form RD-1 is to be filed in order to obtain a license for such company. After obtaining license number, applicant can proceed further to incorporate a company by filing e forms INC-7, INC-22 and DIR-12 or e-forms INC-7 and DIR-12 as the case may be.

Do you want to start a Foreign Company?

Any foreign company can establish its place of business in India by filling Form FC-1 (Documents delivered for registration by a foreign company). The e Form has to be digitally signed by authorized representative of the foreign company.

There is no need to apply and obtain DIN for Directors of a foreign company but the DSC of the authorized representative is mandatory, which again is not required to be registered on MCA Application.

Statutory Compliance To Do Chart for Financial Year 2014-15

Compliance of Statutory work is most important job in every organisation,  every month some specific statutory work must be done on or before due date.
Statutory compliance such as - file pay service tax and file service tax return, Tds payment- quarter return, Payment of advance tax, complete tax audit report and upload it , file income tax return of company etc.
ere is important statutory compliance to do chart 

Month	Date	Compliance
April	25th	File Service Tax Return for October, 2013 to March, 2014
	30th	Pay Tax Deducted in March, 2014
May	5th	Pay Service Tax for April, 2014
	7th	Pay TDS for Tax Deducted in April, 2014
	15th	File TDS Return for Quarter January to March, 2014
	30th	"Issue Form 16A for Tax Deducted in the Quarter
January to March, 2014(other than Salary)"
	31st	Issue Form 16 for Tax Deducted for the year 2013-14(Salary)
June	5th	Pay Service Tax for May, 2014
	7th	Pay TDS for Tax Deducted in May, 2014
	15th	Pay Advance Income Tax for F.Y. 2014-15, if applicable.
July	5th	Pay Service Tax for June, 2014
	7th	Pay TDS for Tax Deducted in June, 2014
	15th	File TDS Return for Quarter April to June, 2014
	30th	"Issue Form 16A for Tax Deducted in the Quarter
April to June, 2014(other than Salary)"
	31st	File Income Tax Return for Individuals for F.Y. 2013-14
August	5th	Pay Service Tax for July, 2014
	7th	Pay TDS for Tax Deducted in July, 2014
September	5th	Pay Service Tax for August, 2014
	7th	Pay TDS for Tax Deducted in August, 2014
	15th	Pay Advance Income Tax for F.Y. 2014-15, if applicable.
	30th	Complete Tax Audit Report and make sure its uploaded in site
	30th	File Income Tax Returns for Company for F.Y. 2013-14
October	5th	Pay Service Tax for September, 2014
	7th	Pay TDS for Tax Deducted in September, 2014
	15th	File TDS Return for Quarter July to September, 2014
	25th	File Service Tax Return for April, 2014 to September, 2014
	30th	"Issue Form 16A for Tax Deducted in the Quarter
July to September, 2014(other than Salary)"
	31st	"File all the returns are filed with
Registrar of Companies for F.Y. 2013-14"
November	5th	Pay Service Tax for October, 2014
	7th	Pay TDS for Tax Deducted in October, 2014
December	5th	Pay Service Tax for November, 2014
	7th	Pay TDS for Tax Deducted in November, 2014
	15th	Pay Advance Income Tax for F.Y. 2014-15, if applicable.
January	5th	Pay Service Tax for December, 2014
	7th	Pay TDS for Tax Deducted in December, 2014
	15th	File TDS Return for Quarter October to December, 2014
	30th	"Issue Form 16A for Tax Deducted in the Quarter
October to December, 2014(other than Salary)"
February	5th	Pay Service Tax for January, 2015
	7th	Pay TDS for Tax Deducted in January, 2015
March	5th	Pay Service Tax for February, 2015
	7th	Pay TDS for Tax Deducted in February, 2015
	15th	Pay Advance Income Tax for F.Y. 2014-15, if applicable.
	31st	Pay Service Tax for March, 2015
April	30th	Pay TDS for Tax Deducted in March, 2015

Important Financial Dates chart for the year 2014-15

Compliance of Statutory activities is most important part of every organization. To do such activities remembering financial dates is also tough job for every accountant. 

Here is important  financial dates chart for year 2014-15

S. No.	Particular Name	Particular Occurance Date
1	Form 15G/15H submission	7-Apr-14
2	ER-1 Excise Return (Non SSI)	10-Apr-14
3	ER-6 Monthly Input and Output	10-Apr-14
4	MP VAT/CST/ET Payment	10-Apr-14
5	Professional Tax Payment	10-Apr-14
6	ER-2 Excise Return (EOUs)	10-Apr-14
7	PF Payment	15-Apr-14
8	Excise Dealer Return	15-Apr-14
9	Return of Employees Qualifying for Membership to EPF for the first time	15-Apr-14
10	EDLIS Payment	15-Apr-14
11	EDLIS Return of Members Joining during the Month	15-Apr-14
12	EDLIS Return of Members Leaving during the Month	15-Apr-14
13	ER-3 Excise Return (SSI)	20-Apr-14
14	ESIC Payment	21-Apr-14
15	Service Tax Return	25-Apr-14
16	PF Return	25-Apr-14
17	TDS Payment	30-Apr-14
18	ER-5 Information relating to Principal Inputs Statement	30-Apr-14
19	ER-7 Annual Installed Capacity Statement	30-Apr-14
20	MP VAT/CST/ET Return	30-Apr-14
21	Professional Tax Return	30-Apr-14
22	Member's Annual Contribution Card	30-Apr-14
23	Consolidated Annual Contribution Statement	30-Apr-14
24	Contribution Card for members for the year (EDLIS)	30-Apr-14
25	Consolidated Annual Contribution Statement (EDLIS)	30-Apr-14
26	Excise Payment	06-May-14
27	Service Tax Payment	06-May-14
28	TDS Payment	07-May-14
29	ER-1 Excise Return (Non SSI)	10-May-14
30	ER-6 Monthly Input and Output	10-May-14
31	MP VAT/CST/ET Payment	10-May-14
32	Professional Tax Payment	10-May-14
33	ER-2 Excise Return (EOUs)	10-May-14
34	ESIC Return	11-May-14
35	TDS Return	15-May-14
36	PF Payment	15-May-14
37	Return of Employees Qualifying for Membership to EPF for the first time	15-May-14
38	EDLIS Payment	15-May-14
39	EDLIS Return of Members Joining during the Month	15-May-14
40	EDLIS Return of Members Leaving during the Month	15-May-14
41	Excise Payment (SSI)	16-May-14
42	ER-3 Excise Return (SSI)	20-May-14
43	ESIC Payment	21-May-14
44	PF Return	25-May-14
45	Excise Payment	06-Jun-14
46	Service Tax Payment	06-Jun-14
47	TDS Payment	07-Jun-14
48	ER-1 Excise Return (Non SSI)	10-Jun-14
49	ER-6 Monthly Input and Output	10-Jun-14
50	MP VAT/CST/ET Payment	10-Jun-14
51	Professional Tax Payment	10-Jun-14
52	ER-2 Excise Return (EOUs)	10-Jun-14
53	Advance Tax	15-Jun-14
54	PF Payment	15-Jun-14
55	Return of Employees Qualifying for Membership to EPF for the first time	15-Jun-14
56	EDLIS Payment	15-Jun-14
57	EDLIS Return of Members Joining during the Month	15-Jun-14
58	EDLIS Return of Members Leaving during the Month	15-Jun-14
59	Excise Payment (SSI)	16-Jun-14
60	ER-3 Excise Return (SSI)	20-Jun-14
61	ESIC Payment	21-Jun-14
52	PF Return	25-Jun-14
63	Return of non-deduction of TDS by a banking company from interest on time deposit between January to March	30-Jun-14
64	Excise Payment	06-Jul-14
65	Service Tax Payment	06-Jul-14
66	TDS Payment	07-Jul-14
67	ER-1 Excise Return (Non SSI)	10-Jul-14
68	ER-6 Monthly Input and Output	10-Jul-14
69	MP VAT/CST/ET Payment	10-Jul-14
70	Professional Tax Payment	10-Jul-14
71	ER-2 Excise Return	10-Jul-14
72	TDS Return	15-Jul-14
73	PF Payment	15-Jul-14
74	Excise Dealer Return	15-Jul-14
75	Return of Employees Qualifying for Membership to EPF for the first time	15-Jul-14
76	EDLIS Payment	15-Jul-14
77	EDLIS Return of Members Joining during the Month	15-Jul-14
78	EDLIS Return of Members Leaving during the Month	15-Jul-14
79	Excise Payment (SSI)	16-Jul-14
80	ER-3 Excise Return (SSI)	20-Jul-14
81	ESIC Payment	21-Jul-14
82	PF Return	25-Jul-14
83	MP VAT/CST/ET Return	30-Jul-14
84	Professional Tax Return	30-Jul-14
85	Quarterly Results	31-Jul-2014
86	Income tax/ Wealth tax Return	31-Jul-14
87	Belated Payment of TDS	31-Jul-14
88	Return of non-deduction of TDS by a banking company from interest on time deposit between April to June	31-Jul-14
89	Excise Payment	06-Aug-14
90	Service Tax Payment	06-Aug-14
91	TDS Payment	07-Aug-14
92	ER-1 Excise Return (Non SSI)	10-Aug-14
93	ER-6 Monthly Input and Output	10-Aug-14
94	MP VAT/CST/ET Payment	10-Aug-14
95	Professional Tax Payment	10-Aug-14
96	ER-2 Excise Return (EOUs)	10-Aug-14
97	PF Payment	15-Aug-14
98	Return of Employees Qualifying for Membership to EPF for the first time	15-Aug-14
99	EDLIS Payment	15-Aug-14
100	EDLIS Return of Members Joining during the Month	15-Aug-14
101	EDLIS Return of Members Leaving during the Month	15-Aug-14
102	Excise Payment (SSI)	16-Aug-14
103	ER-3 Excise Return (SSI)	20-Aug-14
104	ESIC Payment	21-Aug-14
105	PF Return	25-Aug-14
106	Excise Payment	06-Sep-14
107	Service Tax Payment	06-Sep-14
108	TDS Payment	07-Sep-14
109	ER-1 Excise Return (Non SSI)	10-Sep-14
110	ER-6 Monthly Input and Output	10-Sep-14
111	MP VAT/CST/ET Payment	10-Sep-14
112	Professional Tax Payment	10-Sep-14
113	ER-2 Excise Return (EOUs)	10-Sep-14
114	Advance Tax	15-Sep-14
115	PF Payment	15-Sep-14
116	Return of Employees Qualifying for Membership to EPF for the first time	15-Sep-14
117	EDLIS Payment	15-Sep-14
118	EDLIS Return of Members Joining during the Month	15-Sep-14
119	EDLIS Return of Members Leaving during the Month	15-Sep-14
120	Excise Payment (SSI)	16-Sep-14
121	ER-3 Excise Return (SSI)	20-Sep-14
122	ESIC Payment	21-Sep-14
123	PF Return	25-Sep-14
124	Income tax/ Wealth tax Return	30-Sep-14
125	Belated Payment of TDS	30-Sep-14
126	Excise Payment	06-Oct-14
127	Service Tax Payment	06-Oct-14
128	TDS Payment	07-Oct-14
129	ER-1 Excise Return (Non SSI)	10-Oct-14
130	ER-6 Monthly Input and Output	10-Oct-14
131	MP VAT/CST/ET Payment	10-Oct-14
132	Professional Tax Payment	10-Oct-14
133	ER-2 Excise Return (EOUs)	10-Oct-14
134	TDS Return	15-Oct-14
135	PF Payment	15-Oct-14
136	Excise Dealer Return	15-Oct-14
137	Return of Employees Qualifying for Membership to EPF for the first time	15-Oct-14
138	EDLIS Payment	15-Oct-14
139	EDLIS Return of Members Joining during the Month	15-Oct-14
140	EDLIS Return of Members Leaving during the Month	15-Oct-14
141	Excise Payment (SSI)	16-Oct-14
142	ER-3 Excise Return (SSI)	20-Oct-14
143	ESIC Payment	21-Oct-14
144	Service Tax Return	25-Oct-14
145	PF Return	25-Oct-14
146	MP VAT/CST/ET Return	30-Oct-14
147	Professional Tax Return	30-Oct-14
148	Quarterly Results	31-Oct-2014
149	Return of non-deduction of TDS by a banking company from interest on time deposit between July to September	31-Oct-14
150	Excise Payment	06-Nov-14
151	Service Tax Payment	06-Nov-14
152	TDS Payment	07-Nov-14
153	ER-1 Excise Return (Non SSI)	10-Nov-14
154	ER-6 Monthly Input and Output	10-Nov-14
155	MP VAT/CST/ET Payment	10-Nov-14
156	Professional Tax Payment	10-Nov-14
157	ER-2 Excise Return (EOUs)	10-Nov-14
158	ESIC Return	11-Nov-14
159	PF Payment	15-Nov-14
160	Return of Employees Qualifying for Membership to EPF for the first time	15-Nov-14
161	EDLIS Payment	15-Nov-14
162	EDLIS Return of Members Joining during the Month	15-Nov-14
163	EDLIS Return of Members Leaving during the Month	15-Nov-14
164	Excise Payment (SSI)	16-Nov-14
165	ER-3 Excise Return (SSI)	20-Nov-14
166	ESIC Payment	21-Nov-14
167	PF Return	25-Nov-14
168	ER-4 Annual Financial Information (A F I)	30-Nov-14
169	Income tax/ Wealth tax Return	30-Nov-14
170	Audit Report u/s 92E	30-Nov-14
171	Belated Payment of TDS	30-Nov-14
172	Excise Payment	06-Dec-14
173	Service Tax Payment	06-Dec-14
174	TDS Payment	07-Dec-14
175	ER-1 Excise Return (Non SSI)	10-Dec-14
176	ER-6 Monthly Input and Output	10-Dec-14
177	MP VAT/CST/ET Payment	10-Dec-14
178	Professional Tax Payment	10-Dec-14
179	ER-2 Excise Return (EOUs)	10-Dec-14
180	Advance Tax	15-Dec-14
181	PF Payment	15-Dec-14
182	Return of Employees Qualifying for Membership to EPF for the first time	15-Dec-14
183	EDLIS Payment	15-Dec-14
184	EDLIS Return of Members Joining during the Month	15-Dec-14
185	EDLIS Return of Members Leaving during the Month	15-Dec-14
186	Excise Payment (SSI)	16-Dec-14
187	ER-3 Excise Return (SSI)	20-Dec-14
188	ESIC Payment	21-Dec-14
189	PF Return	25-Dec-14
190	Excise Payment	06-Jan-15
191	Service Tax Payment	06-Jan-15
192	TDS Payment	07-Jan-15
193	ER-1 Excise Return (Non SSI)	10-Jan-15
194	ER-6 Monthly Input and Output	10-Jan-15
195	MP VAT/CST/ET Payment	10-Jan-15
196	Professional Tax Payment	10-Jan-15
197	ER-2 Excise Return (EOUs)	10-Jan-15
198	TDS Return	15-Jan-15
199	PF Payment	15-Jan-15
200	Excise Dealer Return	15-Jan-15
201	Return of Employees Qualifying for Membership to EPF for the first time	15-Jan-15
202	EDLIS Payment	15-Jan-15
203	EDLIS Return of Members Joining during the Month	15-Jan-15
204	EDLIS Return of Members Leaving during the Month	15-Jan-15
205	Excise Payment (SSI)	16-Jan-15
206	ER-3 Excise Return (SSI)	20-Jan-15
207	ESIC Payment	21-Jan-15
208	PF Return	25-Jan-15
209	MP VAT/CST/ET Return	30-Jan-15
210	Professional Tax Return	30-Jan-15
211	Quarterly Results	31-Jan-2015
212	Return of non-deduction of TDS by a banking company from interest on time deposit between October to December	31-Jan-15
213	ESIC Annual Information Statement	31-Jan-15
214	Excise Payment	06-Feb-15
215	Service Tax Payment	06-Feb-15
216	TDS Payment	07-Feb-15
217	ER-1 Excise Return (Non SSI)	10-Feb-15
218	ER-6 Monthly Input and Output	10-Feb-15
219	MP VAT/CST/ET Payment	10-Feb-15
220	Professional Tax Payment	10-Feb-15
221	ER-2 Excise Return (EOUs)	10-Feb-15
222	PF Payment	15-Feb-15
223	Return of Employees Qualifying for Membership to EPF for the first time	15-Feb-15
224	EDLIS Payment	15-Feb-15
225	EDLIS Return of Members Joining during the Month	15-Feb-15
226	EDLIS Return of Members Leaving during the Month	15-Feb-15
227	Excise Payment (SSI)	16-Feb-15
228	ER-3 Excise Return (SSI)	20-Feb-15
229	ESIC Payment	21-Feb-15
230	PF Return	25-Feb-15
231	Excise Payment	06-Mar-15
232	Service Tax Payment	06-Mar-15
233	TDS Payment	07-Mar-15
234	ER-1 Excise Return (Non SSI)	10-Mar-15
235	ER-6 Monthly Input and Output	10-Mar-15
236	MP VAT/CST/ET Payment	10-Mar-15
237	Professional Tax Payment	10-Mar-15
238	ER-2 Excise Return (EOUs)	10-Mar-15
239	Advance Tax	15-Mar-15
240	PF Payment	15-Mar-15
241	Return of Employees Qualifying for Membership to EPF for the first time	15-Mar-15
242	EDLIS Payment	15-Mar-15
243	EDLIS Return of Members Joining during the Month	15-Mar-15
244	EDLIS Return of Members Leaving during the Month	15-Mar-15
245	Excise Payment (SSI)	16-Mar-15
246	ER-3 Excise Return (SSI)	20-Mar-15
247	ESIC Payment	21-Mar-15
248	PF Return	25-Mar-15
249	Excise Payment	31-Mar-15
250	Service Tax Payment	31-Mar-15
251	Filing of Belated Return (AY 2014-15)	31-Mar-15
252	Last Opportunity to file Belated Return (AY 2013-14)	31-Mar-15
253	Advance Tax	31-Mar-15