India

REGULATORY Compliance Calendar (HoReCa Industry)

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Niharika Gangwar
Niharika Gangwar

Published on: Sep 30, 2024

Shweta Khandelwal
Shweta Khandelwal

Updated on: Oct 1, 2024

(3 Ratings)
147

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.

  1. Our endeavour is to bring specific Calendars for each industry & update it regularly
  2. You must check our website frequently to look for the updated versions of the calendar

DISCLAIMER

  1. Regulatory filing dates are changed frequently by the concerned authorities
  2. 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
  1. 29th November
  2. 30th May
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
  1. 30th April
  2. 31st October
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
  1. 10th April
  2. 10th October
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
  1. 15th July
  2. 15th January
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
  1. 10th April
  2. 10th October
6 NA Report of Extension in respect of Clean Credit of rough, cut and polished diamonds on half yearly basis Half-Yearly
  1. 15th October
  2. 15th April
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
  1. 30th July
  2. 30th October
  3. 30th January
  4. 30th April
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
  1. 31th July
  2. 31th October
  3. 31th January
  4. 30th April
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
  1. 10th April
  2. 10th October
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
  1. 10th April
  2. 10th October
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
  1. 15th April
  2. 15th October

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
  1. 21st July
  2. 21st October
  3. 21st January
  4. 21st April
3 Annexure I, II, III, IV Submission of Quarterly Compliance Report on Corporate governance Quarterly
  1. 21st July
  2. 21st October
  3. 21st January
  4. 21st April
4 NA Submission of Statement of Holding of Securities and Shareholding Pattern on a Quarterly Basis Quarterly
  1. 21st July
  2. 21st October
  3. 21st January
  4. 21st April
5 NA Submission of Statement of Securities Listed on SME Exchange Half-Yearly
  1. 14th August
  2. 14th November
6 Statement of Deviation or Variation (Annexure A) Submitting of Deviations or Variations Quarterly
  1. 14th August
  2. 14th November
  3. 14th February
  4. 30th May
7 NA Submitting of Financial Results Quarterly
  1. 14th August
  2. 14th November
  3. 14th February
  4. 30th May
8 NA Submitting of Financial Results of Subsidiaries Quarterly
  1. 14th August
  2. 14th November
  3. 14th February
  4. 30th May
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
  1. 14th August
  2. 14th November
  3. 14th February
  4. 15th May
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
  1. 14th August
  2. 14th November
  3. 14th February
  4. 30th May
16 Statement of Deviation or variation (Annexure A) Submission of Statement Indicating Material Deviation Quarterly
  1. 14th August
  2. 14th November
  3. 14th February
  4. 30th May
17 NA Filing Indian Depository Holding Pattern and Shareholding Details Quarterly
  1. 15th July
  2. 15th October
  3. 15th January
  4. 15th April
18 Annex X-A Submitting of Statements, Reports and Information of Scheme Monthly 7th of every month
19 NA Valuation of Security Receipt Quarterly
  1. 30th June
  2. 30th September
  3. 31st December
  4. 31st March
20 NA Calculation of Net Asset Value Quarterly
  1. 15th July
  2. 15th October
  3. 15th January
  4. 15th April
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
  1. 15th June
  2. 15th September
  3. 15th December
  4. 15th March
2 Corporate Income Tax Return of Income (Form ITR-7 & Form ITR-6) Yearly
  1. 31st October
  2. 30th November, if transfer Pricing is applicable
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
  1. 31st July
  2. 31st October
  3. 31st January
  4. 31st May
5 Form 16A Tax Certificate (Non- Salary) Quarterly
  1. 15th August
  2. 15th November
  3. 15th February
  4. 15th June
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
  1. 30th September
  2. 30th October, if transfer Pricing is applicable
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
  1. 15th July
  2. 15th January
10 Form 22 Submission of Half Yearly Returns (Uttar Pradesh, Punjab) Half Yearly 15th July
11 NA Submission of Quarterly Returns Quarterly
  1. 15th January
  2. 15th April
  3. 15th July
  4. 15th October
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
  1. 30th October
  2. 30th April
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
  1. 30th January
  2. 30th April
  3. 30th July
  4. 30th October
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
  1. 30th July
  2. 31st January
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
  1. 20th July
  2. 20th January
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
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
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
  1. 1st May
  2. 1st August
  3. 1st November
  4. 1st February
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
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
2 NA Payment of Fines and Unpaid Accumulations by Employer Quarterly
  1. 15th July
  2. 15th January
Labour welfare fund – Delhi and Goa
1 Form A Payment of Contribution & Filing of Statement Half-Yearly
  1. 15th July
  2. 15th January
2 NA of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
3 NA Submission of Copy of Extract from the Register of Wages Yearly
  1. 31st January
Labour welfare fund – Gujarat
1 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
2 Form A-1 Payment of Contribution & Filing of Statement Half-Yearly
  1. 15th July
  2. 15th January
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
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
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
  1. 15th July
  2. 15th January
2 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
Labour welfare fund – Maharashtra
1 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
2 NA Payment of Contribution & Filing of Statement Half-Yearly
  1. 15th July
  2. 15th January
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
  1. 31st July
  2. 31st January
Labour welfare fund – Odisha and West Bengal
1 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th April
  2. 15th July
  3. 15th October
  4. 15th January
2 Form F/Form D Payment of Contribution & Filing of Statement Half-Yearly
  1. 15th July
  2. 15th January
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
  1. 15th June
  2. 15th December
Labour welfare fund – Punjab
1 Form A Payment of Contribution Half-Yearly
  1. 15th October
  2. 15th April
2 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 1st May
  2. 1st August
  3. 1st November
  4. 1st February
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
  1. 15th October
  2. 15th April
  3. 15th July
  4. 15th January
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
  1. 15th October
  2. 15th April
  3. 15th July
  4. 15th January
Labour welfare fund – Uttarakhand
1 NA Payment of Fines and Unpaid Accumulations and Filing of Statement Quarterly
  1. 15th October
  2. 15th April
  3. 15th July
  4. 15th January
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
  1. 15th July
  2. 15th January
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
  1. 30th July
  2. 30th January
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
  1. 30th June
  2. 30th September
  3. 31st December
  4. 31st March
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
  1. 30th June
  2. 30th September
  3. 31st December
  4. 31st March
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
  1. 12th May
  2. 11th November
(For Contribution period ending 31st March and 30th September – 42 days are calculated)
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
  1. 10th April
  2. 10th July
  3. 10th October
  4. 10th January
(For Contribution period ending 31st March and 30th September – 42 days are calculated)
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
  1. 10th April
  2. 10th July
  3. 10th October
  4. 10th January
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
  1. 30th April
  2. 31st July
  3. 31st October
  4. 31st January
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
  1. 30th April
  2. 31st July
  3. 31st October
  4. 31st January
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
  1. 31st July
  2. 31st January
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
  1. 10th January
  2. 10th April
  3. 10th July
  4. 10th October
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
  1. 30th April
  2. 31st August
  3. 31st October
  4. 31st January
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
  1. 30th June
  2. 31st December
2 Form V Filing return of sale of new batteries and collection of old batteries by dealers to the manufacturers Half yearly
  1. 31th May
  2. 30th November
3 Form VII Filing of return by recyclers of used batteries Half yearly
  1. 30th June
  2. 31st December
4 Form VIII Filing of return by the bulk consumer to the State Board Half yearly
  1. 30th June
  2. 31st December
5 Form IX Filing of return by the auctioneer regarding used batteries to State Board Half yearly
  1. 30th June
  2. 31st December
Environment Impact Assessment - Central
1 NA Project Proponent submit half yearly compliance report to the concerned authority in hard and soft copy Half yearly
  1. 1st June
  2. 1st December
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
  1. 31st July
  2. 31st October
  3. 31st January
  4. 30th April
8 NA Filing of Quarterly return by Registered entity Yearly
  1. 31st July
  2. 31st October
  3. 31st January
  4. 30th April
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
  1. 31st July
  2. 31st October
  3. 31st January
  4. 30th April
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
  1. 31st January
  2. 31st July
Fire Prevention and Life Safety Measures Act – Maharashtra
1 Form A, Form B Duty to Furnish Certificate Half yearly
  1. 31st January
  2. 31st July
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
  1. 31st October
  2. 31st January
  3. 30th April
  4. 31st July
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
  1. 30th June
  2. 31st December
2 Form-I Return of Sale and buy back of batteries to be filed in June Half-Yearly
  1. 30th June
  2. 31st December
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
  1. 31st March
  2. 30th June
  3. 30th September
  4. 31st December
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
  1. 31st March
  2. 30th June
  3. 30th September
  4. 31st December
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.

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