The business entity such as Proprietary Concerns/Partnership Firms/ LLP/ AOP/HUF/ Companies, etc. has to follow various statutory compliances monthly/quarterly/half-yearly/annually, as the case may be. For the benefit of all and timely compliances related to various laws applicable to be followed for the February month (January Commitments) are listed as below:

1. The business entity such as Proprietary Concerns/Partnership Firms/ LLP/
AOP/HUF/ Companies, etc. has to follow various statutory compliances
monthly/quarterly/half-yearly/annually, as the case may be.
For the benefit of all and timely compliances related to various laws applicable
to be followed for the February month (January Commitments) are listed as
below:
1. Excise and Service Tax : 1 day grace is allowed for payment of Excise /
Service Tax in e-mode and Next working day will be considered as due
date, if the due date falls on Holiday/Sunday.
2. MVAT - As per Trade Circular 16T of 2008 issued by Hon’ble CST the
concession of additional Dec days are given for uploading e-return.
However, this concession is available subject to the payment of tax as per
return is made on or before prescribed due date.
3. Where the last day for filing return/loss is a day when office is closed, the
assesse can file the return on the next day afterwards on which the office is
open and, in such cases, the return will be considered to have been filed
within the specified time limit-Circular No. 639, dated December 13, 1992.
4. Circular No.: WSU/9(1) 2013/Settlement issued for removing grace period
of 5 days for the purpose of payment of contribution by employers shall be
by 15th of the following month.
Due
Date
Category Description
06-Feb
Central Excise (Refer Note 1) Payment of Excise Duty for all Assesses (including SSI Units)
Service Tax (Refer Note 1) Service Tax Payment for Month January (Companies)
07-Feb TDS/TCS TDS/TCS payment for January
10-Feb Central Excise (Refer Note 1)
Filing ER-1 Return (Other than SSI Units)
Filing ER-2 monthly return by 100% EOU (removing goods in domestic tariff)
Filing monthly ER-6 Return by specified class
Filing quarterly ER-3 Return by manufacturers availing exemption on clearance
Exports – Procurement of specified goods from EOU for use in manufacture of Export goods in
Form Ann-17B for DTA units, procuring specified goods from EOU for manufacture of export.
– Proof of Exports in form Ann.-19, once in a month for all exporters
– Export detains in Form Ann.-20, for Manufacturing following simplified export procedure
Removal of excisable goods at concessional rate in Form Ann. -46 for Manufacturers receiving
the excisable goods for specified use at concessional rate of duty in terms of Rules described in
Col. 4 in prescribed rules
15-Feb
EPF
Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time
Monthly - EPF - Return of member leaving service during the previous month
ESIC
Exempted establishment - EPS/ EDLIS - Monthly Return of members joining in previous month.
Exempted establishment - EPS/EDLIS - Monthly Return of Members leaving in previous Month
Provident Fund (includes
EDLI) (Refer Note 4)
PF Payment for January
21-Feb
ESIC ESIC Payment and Return for January
MVAT/CST MVAT(WCT)-TDS Payment for January
MVAT/CST (Refer Note 2)
Monthly Return for January (TAX>100000/-)
Monthly Payment for January
22-Feb
Income Tax Due date for issue of TDS Certificate for tax deducted under Section 194-IA in month of Jan16
ESIC
Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995
and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month
Provident Fund PF Return filing for January (including pension and insurance scheme forms)
Entry Tax Payment and Returns January Month
28- Feb Luxury Tax Act Monthly Return of January
29- Feb
Profession Tax
(Tax Liability > = 50000)
Payment and Return of January Month