OBJECTIVE
After 6,000+ downloads of “Compliance Calendar - India” and request from subscribers for Industry specific inputs, we have come up with Industry specific Calendar.
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws for HoReCa Industry. It covers major laws across Corporate, Taxation, Environmental, Social Security and Industry Specific Laws and provide dates specified by various Regulatory Authority.
- Our endeavour is to bring specific Calendars for each industry & update it regularly
- You must check our website frequently to look for the updated versions of the calendar
DISCLAIMER
- Regulatory filing dates are changed frequently by the concerned authorities
- The Reader / User should must do their own due diligence before relying on this data
CORPORATE SECRETARIAL
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| COMPANIES ACT | ||||
| 1 | DPT-3 | Return of Deposit to be filed with the Registrar | Yearly | 30th June |
| 2 | Form PAS-6 | Submission of Form PAS-6 to Registrar by Unlisted Public Company/ Private Company | Half-Yearly |
|
| 3 | NA | Deposit Amount After Creating Debenture Redemption Reserve/Deposit Amount in Repayment Reserve Account | Yearly | 30th April |
| 4 | NA | Hold Annual General Meeting | Yearly | 30th September |
| 5 | Form AOC-4 | File Copy of Financial Statements with Registrar (OPC) | Yearly | 27th September |
| 6 | Form DIR-3-KYC | Submission of Directors KYC Form | Yearly | 30th September |
| 7 | MSME Form I | Furnish Return on Delayed Payment to MSME | Half-Yearly |
|
| 8 | Form MGT-7 | Preparation and filing of Annual Return | Yearly | 29th November |
| 9 | Form AOC-4 | File Copy of Financial Statements with Registrar | Yearly | 31st October |
| 10 | Form AOC-4 NBFC (Ind AS) | File Copy of Financial Statements with Registrar (NBFC) | Yearly | 30th October |
| 11 | Form MGT-7A | Preparation and Filing of Annual Return (For OPC and Small Companies) | Yearly | 29th November |
| 12 | Form FC-3 | File of Financial Statements to the Registrar by Foreign Company | Yearly | Form FC-4 |
| 13 | Form FC-4 | Furnish Annual Return by Foreign Company | Yearly | 30th May |
| 14 | Form CRA-2 | Notice of Appointment of Cost Auditor to Central Government | Yearly | 27th September |
| 15 | Form NFRA 2 | Filing of Annual Return by Auditor | Yearly | 30th November |
| 16 | Form IEPF 3 | Furnish Details of Shares not Transferred to Investor Education and Protection Fund | Yearly | 30th April |
| 17 | NA | Transfer Unspent Amount of Corporate Social Responsibility to Specified Fund | Yearly | 30th September |
| 18 | NA | Submit List of Service Request Number (SRN) which are Pending for E- Verification Report (EVR) | Monthly | On last working date of every month |
| Master Direction- Other Remittance Facilities | ||||
| 1 | Online Return Filing System | Submission of Information Relating to Amount Remitted under the Liberalized Remittance Scheme | Monthly | 5th of every month |
| Limited Liability Partnership Act | ||||
| 1 | Form 8 | Filing Statement of Account and Solvency with Registrar by Limited Liability Partnershi | Yearly | 30th October |
| 2 | NA | Appointment of Auditor by Limited Liability Partnership | Yearly | 1st March |
| 3 | Form 11 | Submission of Annual Return by Limited Liability Partnership | Yearly | 30th May |
| 4 | Form 28 | Intimations about Change in Instruments or Details of Registered office and Designated Partners of Foreign Limited Liability Partnership | Yearly | 30th May |
| Master Direction- Import of Goods and Services | ||||
| 1 | on XBRL System | Statement showing the quantity and value of gold imports by the nominated agencies (other than the nominated banks)/ EOUs/ SEZs in Gem & Jewellery sector during the month under report as well as the cumulative position as at the end of the said month beginning from the 1st month of the Financial Year by the Head Offices/International Banking Divisions of AD Category - I banks | Monthly | 10th of every month |
| 2 | on XBRL System | Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks | Half-Yearly |
|
| 3 | on XBRL System | Submission of NIL position statement by the Head Offices/International Banking Divisions of AD Category - I banks | Monthly | 10th of every month |
| 4 | NA | One-to-one matching for each Merchanting Trade Transaction and reporting defaults in any leg by the traders to the concerned Regional Office of the Reserve Bank | Half-Yearly |
|
| 5 | On XBRL System | Statement showing the quantity and value of gold imports by the nominated agencies (other than the nominated banks)/ EOUs/ SEZs in Gem & Jewellery sector and also import of gold through Qualified Jeweller (QJ), on half Yearly basis | Half-Yearly |
|
| 6 | NA | Report of Extension in respect of Clean Credit of rough, cut and polished diamonds on half yearly basis | Half-Yearly |
|
| Foreign Trade Policy | ||||
| 1 | ANF-1 | Updating the Profile of Importer/Exporter by Importer Exporter Code Holder | Yearly | 30th June |
| 2 | ANF- 2M | Application for Availing Quotas by Eligible Entities | Yearly | 1st March |
| 3 | Portal | Submitting of Report on Fulfilment of Export Obligation under Export Promotion Capital Goods (EPCG) Scheme | Yearly | 30th June |
| 4 | Appendix 6E | Quarterly Reporting by EOU/EHTP/STP/BTP Units Under Implementation or Working | Quarterly |
|
| 5 | Appendix 6E | Yearly | 29th September | |
| 6 | Annexure 1 (Appendix 3 – SCOMET List) | Submission of Annual Report on Supply of SCOMET Items from DTA to SEZ/EOU or Outside country | Yearly | 15th May |
| 7 | ANF-10D | Reporting for Re-Export of Items/Software/Technology under Grant of Global Authorisation for Intra-Company Transfer (GAICT) | Quarterly |
|
| 8 | Portal | Submitting A Statement of Exports from India to The Stockist | Yearly | 31st January |
| Master Direction- Import of Goods and Services | ||||
| 1 | NA | Half yearly Submission of statement under CIMS system | Half-Yearly |
|
| 2 | NA | Monthly Submission of Statement on Gold Imports under CIMS system | Monthly | 10th of following month |
| 3 | NA | Nil half yearly Statement | Half-Yearly |
|
| 4 | NA | Nil monthly Statement | Monthly | 10th of following month |
| 5 | NA | Report regarding Merchanting Trade | Half-Yearly | Within 15 days from the close of each half year |
| 6 | NA | Details of Import Export Code | Yearly | 30th June |
| 7 | NA | Half Yearly Report by AD Bank for Extension in respect of Clean Credit | Half-Yearly |
|
LISTING REGULATION
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| 1 | NA | Submission of Compliance Certificate for activities related to Share Transfer Facility | Yearly | 30th April |
| 2 | NA | Filing of Compliant | Quarterly |
|
| 3 | Annexure I, II, III, IV | Submission of Quarterly Compliance Report on Corporate governance | Quarterly |
|
| 4 | NA | Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis | Quarterly |
|
| 5 | NA | Submission of Statement of Securities Listed on SME Exchange | Half-Yearly |
|
| 6 | Statement of Deviation or Variation (Annexure A) | Submitting of Deviations or Variations | Quarterly |
|
| 7 | NA | Submitting of Financial Results | Quarterly |
|
| 8 | NA | Submitting of Financial Results of Subsidiaries | Quarterly |
|
| 9 | NA | Submitting of Audited or Limited Reviewed Financial Result | Yearly | 30th May |
| 10 | NA | Production of Certificate by Share Transfer Agent | Yearly | 30th April |
| 11 | NA | Submission of Statement of Utilization of Funds by Listed Not for Profit Organization | Quarterly |
|
| 12 | NA | Intimations to Security Holder about Requirement of Furnishing Valid PAN, KYC and Nomination Details | Yearly | 30th September |
| 13 | NA | Display of Updated Information of Claimed and Unclaimed Amount on Website | Monthly | 7th of each month |
| 14 | NA | Conduct of Annual General Meeting | Yearly | 31st August |
| 15 | NA | Preparing and Submitting of Audited and Un-Audited Financial Results | Quarterly |
|
| 16 | Statement of Deviation or variation (Annexure A) | Submission of Statement Indicating Material Deviation | Quarterly |
|
| 17 | NA | Filing Indian Depository Holding Pattern and Shareholding Details | Quarterly |
|
| 18 | Annex X-A | Submitting of Statements, Reports and Information of Scheme | Monthly | 7th of every month |
| 19 | NA | Valuation of Security Receipt | Quarterly |
|
| 20 | NA | Calculation of Net Asset Value | Quarterly |
|
| 21 | Annex A | Submission of Annual Secretarial Compliance Report to Stock Exchanges | Yearly | 30th May |
| 22 | NA | Submitting of Annual Audited Financial Results | Yearly | 30th May |
| 23 | Annex A(ASCR) | Submission of Annual Secretarial Compliance Report to Stock Exchange | Yearly | 30th May |
| 24 | NA | Annual Disclosures by Listed Not for Profit Organisation | Yearly | 30th May |
| 25 | NA | Submission of Annual Impact Report (AIR) by Social Enterprise | Yearly | 29th June |
DIRECT & INDIRECT TAX
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Direct Taxes - Income Tax Act | ||||
| 1 | Corporate Income Tax | Advance tax payment | Quarterly |
|
| 2 | Corporate Income Tax | Return of Income (Form ITR-7 & Form ITR-6) | Yearly |
|
| 3 | Monthly TDS Deposit | TDS Deposit (Payment & Returns) | Monthly | 7th of every subsequent month |
| 4 | Filing of TDS Retur (Salary and Non Salary) | Form 24Q, Form 26Q, Form 27Q | Quarterly |
|
| 5 | Form 16A | Tax Certificate (Non- Salary) | Quarterly |
|
| 6 | Form 16 | Tax (Certificate Salary) | Yearly | 15th June of the following Financial |
| 7 | Form 15CA/15CB | Certification for withdrawing taxes on foreign remittance | Per foreign Remittance | At the time of foreign remittance |
| 8 | Form 3CD accompanied by tax auditor Certificate in Form 3CB | Tax Audit (applicable in case of turnover INR 1 crore) | Yearly |
|
| 9 | Form No. 3CEB | Transfer pricing (applicable in case of foreign related party transactions) | Yearly | 30th November |
| 10 | Form 61A | Specified Financial transaction | Yearly | 31st May |
| GOODS & SERVICE TAX ACT | ||||
| 1 | Form GSTR-1 (Details of Outward supplies) | For registered persons having turnover exceeding 1.5 Crore | Monthly | 11th day of every succeeding month |
| 2 | Form GSTR-1 (Details of Outward supplies) | For registered persons having turnover less than 1.5 crore | Quarterly | Last day of succeeding month from the end of quarter |
| 3 | Form GSTR-3B (Monthly Return) | For registered person having aggregate turnover exceeding INR 5 crore. (Due dates for registered persons with less than INR 5 crore turnover - 22 & 24th of succeeding month, varies for states) | Monthly | 20th of every succeeding month |
| 4 | Form GSTR-6 | Return for Input service distributor (Form GSTR-6) | Monthly | 13th of the succeeding month |
| 5 | Annual Return - Form (GSTR-9) | GST Audit (GSTR-9C) applicable If turnover is INR 2 Crore or more | Yearly | 31st December following end of financial year |
| 6 | Form GSTR-4 | Annual Return under Composition Scheme | Yearly | 30th April following the end of financial year |
| 7 | Form CMP-08 | Quarterly Return under Composition Scheme | Quarterly | 18th day of succeeding month of the end of quarter |
| 8 | Form GSTR-7 (Return of TDS) | Return by Registered persons who are required to deduct tax | Monthly | 10th day of every succeeding month |
| 9 | Form GSTR-8 | Monthly Statement by E-Commerce Operator | Monthly | 10th day of every succeeding month |
| 10 | GST PMT-06 | ayment of Quarterly tax by registered person if opted for QRMP Scheme (Payment for each of the first 2 months of the quarter) | Quarterly | 25th day of the succeeding month |
| 11 | GSTR-5A | Monthly return by persons providing Online Information and Database Retrieval Services | Monthly | 20th day of the succeeding month |
| 12 | GSTR-9B (Annual Return) | Annual Statement to be furnished by E-Commerce Operators collecting Tax | Yearly | 31st December following the end of relevant financial year |
| 13 | Annexure V | Declaration for availing the option to pay GST under Forward Charge Mechanism by Goods Transport Agencies (GTA) | Yearly | On or Before 15th March of the preceding financial year |
HR & LABOUR
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Factories Act | ||||
| 1 | NA | Annual Return of Holidays (Himachal Pradesh, Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Assam, Bihar, Goa) | Yearly | 31st December |
| 2 | NA | Annual Return for Leave with Wages (Himachal Pradesh, Karnataka, Assam) | Yearly | 1st February |
| 3 | NA | Annual Return for Compensatory Holidays (Himachal Pradesh, Karnataka, Assam) | Yearly | 1st February |
| 4 | NA | Submission of Annual Returns (Haryana, Rajasthan, Telangana, Punjab, West Bengal, Goa) | Yearly | 31st January |
| 5 | NA | Submission of Annual Returns (Himachal Pradesh, Uttar Pradesh, Assam, Bihar, Uttarakhand) | Yearly | 15th January |
| 6 | NA | Submission of Annual Returns (Madhya Pradesh, Maharashtra, Gujarat, Karnataka, Tamil Nadu) | Yearly | 1st February |
| 7 | NA | Submission of Annual Returns (Andhra Pradesh) | Yearly | 30th April |
| 8 | NA | Issue Leave Book to workers (Tamil Nadu, Bihar) | Yearly | 31st January |
| 9 | Form 22 | Submission of Half Yearly Returns (Himachal Pradesh, Gujarat, Assam, Uttarakhand, West Bengal) | Half Yearly |
|
| 10 | Form 22 | Submission of Half Yearly Returns (Uttar Pradesh, Punjab) | Half Yearly | 15th July |
| 11 | NA | Submission of Quarterly Returns | Quarterly |
|
| 12 | NA | Report to Inspector of Accidents and Dangerous Occurrence (Karnataka, Assam) | Yearly | 1st February |
| 13 | NA | Report to Inspector of Accidents and Dangerous Occurrences (Maharashtra, Gujarat) | Yearly | 15tH February |
| 14 | NA | Annual Return of Canteens where more than 250 workers are employed (Karnataka, Assam) | Yearly | 1st February |
| 15 | NA | Annual Returns of Creches where more than 50 women workers are employed (Karnataka, Assam) | Yearly | 1st February |
| 16 | NA | Annual Returns for Shelter, Rest-rooms and Lunch Rooms where more than 150 workers are employed (Karnataka, Assam) | Yearly | 1st February |
| State Profession Tax Act | ||||
| 1 | NA | Payment of Tax and Filing of Monthly Returns (Andhra Pradesh, Telangana) | Monthly | 10th day of every month |
| 2 | NA | Payment of Tax and Filing of Monthly Returns (Karnataka) | Monthly | 20th day of each month |
| 3 | NA | Payment of Tax and Filing of Monthly Returns (Assam, Maharashtra, Meghalaya, Tripura) | Monthly | Last day of every month |
| 4 | NA | Filing of Annual Return (Assam, Karnataka, Meghalaya, Tripura, West Bengal) | Yearly | 30th April |
| 5 | NA | Filing of Annual Return by Enrolled Person (Karnataka) | Yearly | 30th May |
| 6 | NA | Filing of Annual Return by Enrolled Person (Maharashtra) | Yearly | 31st March |
| 7 | NA | Filing of Annual Return by Enrolled Person (Mizoram) | 30th July | |
| 8 | NA | Submission of Half Yearly Returns (Assam, Meghalaya, Tripura, Meghalaya) | Half Yearly |
|
| 9 | NA | Filing of Annual Return by Employer (Bihar) | Yearly | 30th November |
| 10 | NA | Submission of Half Yearly Returns (Uttar Pradesh, Punjab) | Yearly | 30th June |
| 11 | NA | Filing of Annual Return by Registered Persons (West Bengal) | Yearly | 15th May |
| 12 | NA | Filing of Annual Return by Registered Persons (Madhya Pradesh, Meghalaya) | Yearly | 30th September |
| 13 | NA | Filing of Annual Return by Registered Persons (Jharkhand) | Yearly | 31st October |
| 14 | NA | Filing of Annual Return by Registered Persons (Bihar) | 30th November | |
| 15 | NA | Filing of Quarterly Return | Quarterly |
|
| Inter State Migrant Workmen Act | ||||
| 1 | NA | Filing of Annual Returns (All States) | Yearly | 15th February of every year |
| 2 | NA | Filing of Annual Returns (Himachal Pradesh) | Yearly | 1st February of every year |
| 3 | NA | Filing of Half-Yearly Returns (All States) | Half-Yearly |
|
| Payment of Bonus Act | ||||
| 1 | NA | Filing of Returns | Yearly | 1st February |
| Payment of Wages Act | ||||
| 1 | NA | Filing of Returns (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh) | Yearly | 31st January |
| 2 | NA | Filing of Returns (Karnataka & Himachal Pradesh) | Yearly | 1st February |
| 3 | NA | Filing of Returns (Remaining States) | Yearly | 15th February or As per respective State Act & Rules |
| Industrial Disputes Act | ||||
| 1 | Form G1 | Filing of Returns (West Bengal, Telangana, Tamil Nadu, Andhra Pradesh) | Yearly | February |
| 2 | NA | Filing of Returns (Karnataka & Himachal Pradesh) | Yearly | 21st January1st |
| 3 | Form H | Filing of Returns (Remaining States) | Half-Yearly |
|
| Industrial Establishments (National and Festival Holidays) Act | ||||
| 1 | NA | Filing of Annual Return ( Odisha, Kerala) | Yearly | 31st January of every year | Employee Provident Fund (EPF) |
| 1 | Monthly payments & returns (Un-Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 15th of every subsequent month |
| 2 | Monthly payments & returns (Exempted) | Monthly filing of Electronic-Challan cum Return (ECR) towards PF Contribution | Monthly | 25th of every subsequent month |
| 3 | Annual return Under EPF (Exempted) | Filing of Annual return of Exempted Establishment | Yearly | 25th April every Year |
| 4 | Meeting of Board of Trustees | Meeting of Board of Trustees in Exempted Establishment | Quarterly | Once in a three Months |
| Labour welfare fund – Andhra Pradesh and Telangana | ||||
| 1 | Form F | Payment of Contribution & Filing of Statement | Yearly | 31st January |
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Unpaid Accumulations and Fines | Yearly | 31st January |
| Labour welfare fund – Chandigarh and Haryana | ||||
| 1 | NA | Payment of Contribution & Filing of Statement | Yearly | 31st December |
| 2 | NA | Payment of Fines and Unpaid Accumulations by Employer | Quarterly |
|
| 3 | Form B | Submission of Copy of Register of Unclaimed Wages and Fines | Yearly | 31st January |
| Labour welfare fund - Chhattisgarh | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations by Employer | Quarterly |
|
| Labour welfare fund – Delhi and Goa | ||||
| 1 | Form A | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 2 | NA | of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly |
|
| Labour welfare fund – Gujarat | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form A-1 | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Quarterly | |
| Labour welfare fund – Karnataka | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form D | Payment of Contribution & Filing of Statement | Yearly | 15th January |
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Madhya Pradesh | ||||
| 1 | Form A | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| Labour welfare fund – Maharashtra | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | NA | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| 4 | Form A-1 | Submission of Statement of Employers and Employees Contribution | Half-Yearly |
|
| Labour welfare fund – Odisha and West Bengal | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form F/Form D | Payment of Contribution & Filing of Statement | Half-Yearly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Half-Yearly | 31st January |
| 4 | Form B | Intimation Regarding Frequent Changes(if any) in the Information of Establishment | Half-Yearly |
|
| Labour welfare fund – Punjab | ||||
| 1 | Form A | Payment of Contribution | Half-Yearly |
|
| 2 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Tamil Nadu | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | Form A | Payment of Contribution & Filing of Statement | Yearly | 31st January |
| 3 | NA | Submission of Copy of Extract from the Register of Wages | Yearly | 31st January |
| Labour welfare fund – Uttar Pradesh | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| Labour welfare fund – Uttarakhand | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Quarterly |
|
| 2 | NA | Submission of Copy of Abstract from the Register | Yearly | 31st January |
| Labour welfare fund – Kerala | ||||
| 1 | NA | Payment of Fines and Unpaid Accumulations and Filing of Statement | Half-Yearly |
|
| Maternity Benefit Act, 1961 – All | ||||
| 1 | NA | Filing of Annual Report | Yearly | 31st January or within reasonable time from the end of calendar |
| Contract Labour Regulation & Abolition Act (CLRA) - Central | ||||
| 1 | NA | Filing of Annual Returns | Yearly | 15th February |
| 2 | Form XXIV | Filing of Half-Yearly Returns | Half-Yearly |
|
| 3 | NA | Payment of Wages in case of Less than 1000 Employees | Monthly | 7th of every Month |
| 4 | NA | Payment of Wages in Case of More than 1000 Employees | Monthly | 10th of every Month |
| Minimum wages Act | ||||
| 1 | NA | Filing of Annual Report (Bihar, Jharkhand, Karnataka, Tamil Nadu, Puducherry, UP & Uttarakhand) | Yearly | 31st December |
| 2 | NA | Filing of Annual Report (Andhra, Telangana, Chhattisgarh) | Yearly | 31st January |
| 3 | NA | Filing of Annual Report (Most of the States) | Yearly | 1st February or As per respective State Act & Rules |
| Maternity Benefit Act, 1961 – All | ||||
| 1 | Form L, Form M, Form N | Filing Of Annual Return | Yearly | On or before 21st January of every year |
| Maternity Benefit Act, 1961 - Tamil Nadu, Kerala, Delhi, Andhra Pradesh | ||||
| 1 | Form L | Furnish Certificate of Maintenance of Registers and Records | Half-Yearly | Before 31st July of the year, before 31st January of the succeeding year |
| 2 | Form K | Filing of Annual Returns | Yearly | On or before 31st January of every year |
| Maternity Benefit Act, 1961 - Maharashtra, Jammu & Kashmir | ||||
| 1 | Form 11 | Filing of Annual Returns | Yearly | On or before January 15st every year |
| 2 | Annexure IV | Annual Return under Self-Certification cum Consolidated Annual Return Scheme | Yearly | On or before 30th day of April |
| Apprentices Act - Central | ||||
| 1 | NA | Disclosure of Engagement of Apprentices | Quarterly |
|
| 2 | NA | Minimum payment of Stipend to Apprentices | Monthly | 10th of following month |
| 3 | Form Apprenticeship | Filing of report of work done and training of Apprentices | Quarterly |
|
| Employees' State Insurance Act - Central | ||||
| 1 | NA | Rate and Contribution of Employer | Monthly | Within 15 day of the last day of Calendar month |
| 2 | Form 5 | Return in case of Termination of Contribution | Half-Yearly |
|
| Shop and Establishment Act – Andhra Pradesh | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 5th of every month |
| 2 | Form XXVII | Submit Quarterly Returns | Quarterly |
|
| 3 | Form B | Submission of Combined Return through Integrated Registration | Yearly | 30th June |
| Shop and Establishment Act – Gujarat | ||||
| 1 | Form Q | Filing of Annual Return | Yearly | 31st January |
| 2 | NA | Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme | Yearly | 28th February or 29th February as the case may be |
| 3 | Annexure A | Display of Notice for Carry Forwarded Leaves | Yearly | 31st January |
| Shop and Establishment Act – Chandigarh, Himachal Pradesh and Uttar Pradesh | ||||
| 1 | NA | Payment of Wages and Fixation of Wages Period | Monthly | 7th of every month |
| Shop and Establishment Act – Chhattisgarh | ||||
| 1 | Form-14 | Filing of Annual Return | Yearly | 15th February |
| Shop and Establishment Act – Goa | ||||
| 1 | NA | Date of Payment of Wages | Yearly | 7th of every month |
| 1 | Form XXIX | Filing of Periodical Returns | Quarterly |
|
| Shop and Establishment Act – Bihar | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 7th of every month |
| 2 | NA | Submit of Annual Returns | Yearly | 31st July |
| 3 | Form XIX | Submit of Annual Returns through online Filing System | Quarterly |
|
| Shop and Establishment Act – Haryana | ||||
| 1 | NA | Payment of Wages and Fixation of Wage Period | Monthly | 7th of every month |
| 2 | NA | Filing of Unified Single Annual Return under Various Labour Laws | Yearly | 1st February |
| Shop and Establishment Act – Karnataka | ||||
| 1 | Form U | Filing of Annual Return | Yearly | 31st January |
| 2 | Form III | Filing of Annual Return Under Self- Certification Scheme | Yearly | 31st January |
| Shop and Establishment Act – Jharkhand | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 7th of every month |
| 2 | NA | Submit of Annual Returns | Yearly | 31st March |
| 3 | Form XIX | Submit Quarterly Returns | Quarterly |
|
| 4 | Annexure IV | Submit Self Certification Return/ Filing of Return under Self Certification Scheme | Yearly | 30th June |
| 5 | Annexure A | Submit Annual Returns through Online Filing System | Yearly | 30th June |
| Shop and Establishment Act – Madhya Pradesh | ||||
| 1 | Form III | Submission of Annual Return for Financial Year in Voluntary Compliance Scheme | Monthly | 30th April |
| 2 | Form IV | Submission of Annual Return for Calendar Year in Voluntary Compliance Scheme | Yearly | 31st January |
| Shop and Establishment Act – Puducherry | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 5th of every month |
| Shop and Establishment Act – Maharashtra | ||||
| 1 | Form R | Filing of Annual Return | Monthly | 28th February or 29th February as the case may be |
| 2 | Form P | Intimation Regarding Leaves Carry Forwarded Reaching Maximum Allowed Limit | Yearly | 31st March |
| 3 | Annexure IV | Filing of Annual Return Under Self-Certification cum Consolidated Annual Return Scheme | Yearly | 30th April |
| Shop and Establishment Act – Odisha | ||||
| 1 | Form 13 | Filing of Combined Annual Return | Monthly | 31st March |
| 2 | Form 15 | Submission of Self Certification Undertaking | Yearly | 31st December |
| 3 | Form III | Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme | Yearly | 1st February |
| Shop and Establishment Act – Punjab | ||||
| 1 | NA | Filing Under Self- Certification Scheme | Monthly | 7th of every month |
| 2 | Annexure III | Filing Under Self- Certification Scheme | Yearly | 31st January |
| Shop and Establishment Act – Rajasthan and Tripura | ||||
| 1 | Annexure IV | Submission of Annual Return Under Self- Certification Scheme | Yearly | 30th April |
| Shop and Establishment Act – Tamil Nadu | ||||
| 1 | Form O | Submission of Self Certification Undertaking | Half-Yearly |
|
| 2s | Form XXV | Filing of Combined Annual Return under Voluntary Compliance Industrial and Establishment Scheme | Yearly | 31st January |
| Shop and Establishment Act – Telangana | ||||
| 1 | Form I | Submission of Common Periodical Returns | Yearly | 30th April |
| 2 | Form IV | Filing of Self Certification Return | Yearly | 30th April |
| 3 | Form XXVII | Submission of Periodical Return | Quarterly |
|
| Shop and Establishment Act – Uttarakhand | ||||
| 1 | Form III | Submission of Annual Return Under Voluntary Compliance Scheme | Yearly | 30th April |
| Shop and Establishment Act – west Bengal | ||||
| 1 | NA | Wages to be paid by Certain Date | Monthly | 10th of every month |
| Employment Exchanges (Compulsory Notification of Vacancies) Rules - All States | ||||
| 1 | Form ER-I | Filing Return | Quarterly |
|
| Employment Exchanges (Compulsory Notification of Vacancies) Rules - West Bengal | ||||
| 1 | Form ER-II | Filing of Occupational Return in Odd Year to the Local Employment Exchange | Biennial | Within 30 days of the due date |
| 2 | Form ER-II | Filing of Occupational Return in Even Year to the Local Employment Exchange | Biennial | Within 30 days of the due date |
| Scheduled Commodities Wholesale Dealers Licensing Order - Maharashtra | ||||
| 1 | Form D | Submission of Monthly returns | Monthly | Within five days after the close of that month |
EHS LAWS
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Air Pollution Act - Uttar Pradesh | ||||
| 1 | Schedule III | Submit annual report in respect of the last year ended, giving the full account activities | Yearly | 15th July |
| Air Pollution Act - Andhra Pradesh | ||||
| 1 | NA | Submission of Annual Compliance Statement | Yearly | 30th September |
| Air Pollution Act – Odisha | ||||
| 1 | NA | Submission of Audit Report Under Third Party Inspection for medium Risk Industries (Orange Category) | Yearly | 30th September |
| Battery Management Rules – Central | ||||
| 1 | Form I | Filing return of sale of new batteries and collection of used batteries by manufacturer/importer/bulk consumer | Half yearly |
|
| 2 | Form V | Filing return of sale of new batteries and collection of old batteries by dealers to the manufacturers | Half yearly |
|
| 3 | Form VII | Filing of return by recyclers of used batteries | Half yearly |
|
| 4 | Form VIII | Filing of return by the bulk consumer to the State Board | Half yearly |
|
| 5 | Form IX | Filing of return by the auctioneer regarding used batteries to State Board | Half yearly |
|
| Environment Impact Assessment - Central | ||||
| 1 | NA | Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy | Half yearly |
|
| Environment Protection Act – Central | ||||
| 1 | Form V | Submit an environmental audit report for the financial year ending 31st March to the SPCB | Yearly | 30th September |
| Solid Waste Management Rules - Chandigarh, Delhi, Goa, Karnataka, Kerala, Ladakh, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh, Uttarakhand, West Bengal | ||||
| 1 | Form III | Filing of Annual report by the Operator | Yearly | 30th April |
| Hazardous and Other Waste Rules – All States | ||||
| 1 | Form 4 | Filing of Annual Return for Hazardous and other Wastes | Yearly | 30th day June |
| 2 | Form 4 | Filing of Annual Return by Occupier (Himachal Pradesh, Karnataka, Gujarat, , Madhya Pradesh Delhi) | Yearly | 30th day June |
| 3 | Form 4 | Filing of Returns by the importer of Hazardous and Other Wastes (Haryana, Gujarat, Kerala, Karnataka, Delhi) | Yearly | 30th day June |
| 4 | Form 4 | Filing of returns by the operator of common facility or occupier of a captive facility (Haryana, Gujarat, Karnataka, Delhi) | Yearly | 30th June |
| 5 | Form 4 | Filing of Annual Returns by the Operator of Disposal Facility (Kerala, Haryana, Delhi) | Yearly | 30th June |
| 6 | Form 4 | Filing of Annual Returns by the occupier handling hazardous and other wastes (Haryana, Gujarat) | Yearly | 30th June |
| 7 | NA | Filing of Quarterly return along with extended producer responsibility certificate | Yearly |
|
| 8 | NA | Filing of Quarterly return by Registered entity | Yearly |
|
| 9 | NA | Filing of Annual return by Producer (Except Chandigarh, Goa) | Yearly | 30th June |
| 10 | NA | Filing of Annual return by Recycler (Except Chandigarh, Goa) | Yearly | 30th June |
| 11 | NA | Filing of Quarterly Return by Recycler | Yearly |
|
| Bio Medical Waste Management Rules – All States | ||||
| 1 | Form IV | Submission of Annual Report | Yearly | 30th June |
| Boilers Act – Gujarat | ||||
| 1 | Annexure IV | Submission of Inspection under Self Certification Cum Consolidated Annual Return Scheme | Yearly | 30th January |
| Fire Prevention and Life Safety Measures Act Gujarat | ||||
| 1 | Form B2 | Certificates to be issued by a Licensed Agency | Half yearly |
|
| Fire Prevention and Life Safety Measures Act – Maharashtra | ||||
| 1 | Form A, Form B | Duty to Furnish Certificate | Half yearly |
|
| Plastic Waste Management Rules | ||||
| 1 | Form IV | Yearly | 30th April | |
| E-Waste Management Rules – All States | ||||
| 1 | NA | Filing of Quarterly Return by Manufacturer, Producers, Refurbisher and Recycler | Quarterly |
|
| 2 | NA | Filing of Annual Return by Manufacturer, Producers, Refurbisher and Recycler | Yearly | 30th April |
| 3 | NA | Filing of Annual Return by Manufacturer and Producer of Solar Photo-Voltaic Modules or Panels or Cells | Yearly | 30th April |
| Batteries (Management and Handling) Rules – All States | ||||
| 1 | Form-VIII | Submission of Return by Bulk Consumer | Half-Yearly |
|
| 2 | Form-I | Return of Sale and buy back of batteries to be filed in June | Half-Yearly |
|
| Water Supply and Sewerage Act- Goa | ||||
| 1 | NA | Monthly Payment of Water Charges | Monthly | On or before end of each Month |
| Water Supply and Sewerage Act- Rajasthan | ||||
| 1 | NA | Payment of Water Charges | Monthly | On or before 29th of every month | Groundwater Extraction and Conservation Directions - Punjab |
| 1 | NA | Payment of Groundwater Extraction Charges | Monthly | By the 20th day of the Month |
| 2 | NA | Payment of Groundwater Conveyance Charges | Monthly | By the 10th day of the ensuing Month |
INDUSTRY SPECIFIC LAWSs
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Agricultural and Processed Food Products Export Development Authority Act - Central | ||||
| 1 | NA | Submission of Monthly Returns of exporters including Nil returns | Yearly | 15th day of month following the month of export |
| Food Safety and Standard Act (FSSAI) | ||||
| 1 | Form D-1 | Licensee should submit an annual return | Yearly | 31st May |
| 2 | Form D-2 | Licensee should submit half yearly return for milk or milk products for the period 1st April to 30th September and 1st October to 31st march every financial year within a month from the end of the period | Half Yearly | 31st October |
| Legal Metrology Act - Arunachal Pradesh | ||||
| 1 | NA | Submission of Periodical Report / Returns | Monthly | 7th of Every Month |
| Legal Metrology Act - Andhra Pradesh, Kerala, Telangana | ||||
| 1 | Schedule VIIB (Form LD 5) | Submission of Periodical Report / Returns | Quarterly | For every three months within ten days from last date of such 3rd month |
| Legal Metrology Act – Assam | ||||
| 1 | Schedule VII | Submission of Periodical Report / Returns | Quarterly | For every three months within 30 days from last date of such 3rd month |
| Legal Metrology Act – Delhi | ||||
| 1 | Form LD-4 | Submission of Periodical Report / Returns | Monthly | 10th of succeeding month |
| Legal Metrology Act – Gujarat | ||||
| 1 | Schedule VII | Submission of Periodical Report / Returns | Quarterly | Within 15 days from the end of the quarter |
| Legal Metrology Act – Maharashtra | ||||
| 1 | NA | Submission of Periodical Report / Returns | Quarterly | Form for Quarterly Returns and report |
| Legal Metrology Act – Rajasthan | ||||
| 1 | NA | Submission of Periodical Report / Returns | Quarterly | Within five days from the end of the quarter of Calendar year |
| Himachal Pradesh Agricultural and Horticultural Produce Marketing (Development and Regulation) Act | ||||
| 1 | Form V | Submission of Periodical Report / Returns | Yearly | 30th June |
| 2 | Form Z | Submission of Annual Accounts by Licensee | Yearly | 30th June |
| 3 | Form Z | Submission of Annual Accounts by Contract Farming Sponsor | Yearly | 30th June |
| Haryana Agricultural Produce Markets Act | ||||
| 1 | Form L-1 | Submission of Monthly Returns by the Owner of Cotton Ginning and Pressing Industry | Monthly | Within the first week of next month |
| Karnataka Agricultural Produce Marketing (Regulation and development) Act | ||||
| 1 | Form 59 | Submission of Annual Accounts by Contract Farming Sponsor | Yearly | 30th June |
| Maharashtra Agricultural Produce Marketing (Development and Regulation) Act | ||||
| 1 | NA | Collection and Payment of the Cost of Supervision in the Market Area | Monthly | Within a period of 15 days from the close of the month |
| Madhya Pradesh Krishi Upaj Mandi Adhiniyam | ||||
| 1 | Form VI | Submission of Fortnightly Returns by the holder of Special License | Fortnightly | For the period from the first to the fifteenth up to the 25th and from the sixteen to the end of the month up to the tenth day of the next month |
| 2 | NA | Submission of Business Details by Special Licensee | Yearly | Up to 30th day of April, every year |
| 3 | Form 13A, Form 13B, Form 13C | Submission of Statement for Purchase or Sale of Notified Agricultural Produce | Yearly | Before 30th day of April, every year |
| Punjab Agricultural Produce Markets Act | ||||
| 1 | Form VI | Submission of Monthly Returns by the Owner of Cotton Ginning and Pressing Industry | Monthly | Within the first week of next month |
| Rajasthan Agricultural Produce Markets Act | ||||
| 1 | NA | Payment of Market Fees by Contract Farming Sponsor | Monthly | Up to 7th of next month |
| Telangana (Agricultural Produce and Livestock) Markets Act | ||||
| 1 | NA | Submission of Monthly Returns by Private Market License | Monthly | By 25th of the succeeding month |
| 2 | NA | Submission of Monthly Returns by Contract Farming Sponsor | Monthly | By 5th of Every Month |
| 3 | NA | Submission of Annual Accounts by Contract Farming Sponsor | Yearly | 30th June |
| Uttar Pradesh Krishi Utpadan Mandi Adhiniyam | ||||
| 1 | NA | Contribution of License Fee and Charges by Private Market yard Licensee | Monthly | 15th day of Every Month |
| Uttarakhand Agricultural Produce Marketing (Development and Regulation) Act | ||||
| 1 | NA | Filing of Annual Return of Sale and Purchase | Yearly | Before 31st March of every Financial Year |
| West Bengal Agricultural Produce Marketing (Regulation) Act | ||||
| 1 | Form 7 | Submission of Returns of Turnover | Fortnightly | By third working day of the following Fortnight |
| Registration of Tourist Trade - Goa | ||||
| 1 | NA | Payment of Annual Beach Shake Fee | Yearly | 10th of September every Year |
| 2 | Form XI | Submission of Monthly Returns by Contract Farming Sponsor | Monthly | Before 5th of the succeeding month to which it pertains |
| Agricultural Produce Markets Act - Tamil Nadu | ||||
| 1 | Form 9 | Submission of Monthly Returns | Monthly | On or Before 10th day of the succeeding month |
| 2 | Form 25 | Submission of Monthly Returns by Weighman, Broker, Measurer, Warehouseman | Monthly | On or Before 10th day of the succeeding month |
| Coffee Act- Central | ||||
| 1 | Form B | Submission of Annual Returns by Estates | Yearly | Before 31st December of each year |
| 2 | Form H | Submission of Annual Returns of Cost of Production of Coffee | Yearly | Before 31st July each Year |
| 3 | Form I | Submission of Returns of Cost of Production of Coffee for the Crop Season | Yearly | Before 31st July each Year |
| Spices Board Act - Central | ||||
| 1 | Form B | Submission of Quarterly Returns for Exports/Imports/Purchase of Spices | Quarterly | On or before the 10th day of every succeeding quarter |
| Agricultural Produce Marketing Act - Assam | ||||
| 1 | Form 7 | Submission of return of Turnover | Fortnightly | Every forth-night by the third working day of the following fortnight |
| Vegetable Oil Products (Regulation) Order - Central | ||||
| 1 | NA | Furnishing of Monthly Return regarding Vegetable Oil Received and Consumed | Monthly | By the seventh day of the succeeding month |
| Agricultural Produce and Livestock Markets Act - Andhra Pradesh | ||||
| 1 | NA | Payment of Market Fees by Contract Farming Sponsor | Weekly | First working day of the next week |
| 2 | NA | Submission of Monthly Returns by Contract Farming Sponsor | Monthly | 5th of Every Month |
| 3 | NA | Submission of Annual reports by Contract Farming Sponsor | Yearly | 30th June |
| Agricultural Produce Markets Act - Odisha | ||||
| 1 | NA | Payment of Market Service Charges by Licensee of Private Market | Monthly | By the 25th of the succeeding month |
| 2 | Form X | Submission of Monthly Returns of Purchase and Sale | Monthly | By the 25th of the succeeding month |
| 3 | Form XI | Submission of Statement of Transaction | Yearly | Before the 30th June every year |
| 4 | Form XXII | Submission of Annual Account by Contract Farming Sponsor | Yearly | Before the 30th June every year |
| Motor Vehicles Act - All States | ||||
| 1 | NA | Furnish of Information kept in Log Books | Quarterly |
|
| Motor Vehicles Act,1988 – Kerala | ||||
| 1 | Form S.C.R.S and Form G.C.R.S | Furnishing of Returns for Storage Carriages and Goods Carriage | Quarterly |
|
| Motor Vehicles Act,1988 – Odisha | ||||
| 1 | Form XIII and XIV | Return for vehicle sold or in Stock | Monthly | Every Month by 15th of Succeeding Month |
| Electricity Act - Central | ||||
| 1 | NA | Payment of Monthly Lower Division Clerk (LDC) Charges by Distribution Licensees and Buyers | Monthly | Last day of the following month |
| 2 | Schedule IX and Schedule X | Annual Return for Mines | Yearly | 1st February |
Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
