Due Dates Extended by CBEC/ CBDT for Flood Affected Tamilnadu/ Puducherry

Due Dates Extended by CBEC/ CBDT for Flood Affected Tamilnadu/ Puducherry

A. ROC Filing Due Date extended to 30 Jan., 2016 (Tamilnadu/ Puducherry): MCA General Circular 16/2015 dt. 30 dec. 2015

MCA Further Extends Due Date of ROC Filing for Tamilnadu and Puducherry (Forms MGT-7 Annual Return & AOC-4 Financial Statement) without levy of additional fee in respect of delayed filing thereof.

Keeping in view the requests received from various stakeholders stating that due to heavy rains and floods in the State of Tamil Nadu and UT of Puducherry, the normal life/work was affected, the Ministry of Corporate Affairs (MCA) has decided, further to its  General Circular 15/2015 dated 30.11.2015,  to relax the additional fees payable on e-forms AOC-4, AOC (CFS), AOC-4 XBRL and e- Form MGT-7 upto 30.01.2016, wherever the additional fee is applicable, i.e. ROC Filing due date in Tamilnadu & Puducherry has been further extended by MCA to 30th Jan., 2016 without levy of additional fee in respect of delayed filing thereof.

MCA General Circular 16/2015 dt. 30th Dec., 2015

B. Extension of Due Date for payment of installment of advance tax for December 2015 for taxpayers in Tamil Nadu and Puducherry

The last date of payment of December 2015 installment of advance tax for both corporate and non-corporate taxpayers in the State of Tamil Nadu and Union territory of Puducherry has been extended from 15.12.2015 to 31.12.2015 in view of unprecedented rainfall and floods in these areas.

The CBDT has issued an Order under section 119 (2)(a) of the Income-tax Act, 1961 in this regard. As a result of this extension, advance tax deposited in the Government account on or before 31.12.2015 will be treated as payment within the statutory time for payment of December 2015 installment.

CBDT Press Release dt. 15th december, 2015

C. Due Date for Excise Return (ER-1, ER-2, ER-4 & ER-6) Extended in Tamilnadu : CBEC Order dt. 10 dec. 2015

The CBEC has extended due date for filing of Excise Returns (ER-1, ER-2, ER-4 & ER-6) upto 31st Dec., 2015 for the assessees in the state of Tamil Nadu due to natural calamity of rains and flood.

The CBEC, vide Order No. 01/2015 (Central Excise) dt. 10th Dec., 2015, in exercise of the power conferred under sub-rule (6) of rule 12 and proviso to subrule (3) of rule 17 of Central Excise Rules, 2002, has extended the due date of submission of excise returns (Form ER-1, ER-2, ER-6) for the clearances made in the month of November, 2015 from 10th of December, 2015 to 31st of December, 2015.

Also the CBEC has extended due date for Form ER-4 (Annual Financial Information Statement) from 30th of November, 2015 to 31st of December, 2015 for the assessees in the state of Tamil Nadu due to aforesaid reasons,

CBEC Order dt. 10 Dec. 2015

D. Extension of Due Date from 6 Dec. 2015 to 20 Dec. 2015 for Nov., 2015 Excise Duty Payment in Tamilnadu : CBEC Notification dt. 9 Dec. 2015

To effect extension of due date for payment of excise duty of Nov. 2015, the CBEC has notified Central Excise (Second Amendment) Rules, 2015 vide Notification 25/2015 Central Excise (N.T) dt. 9 Dec. 2015, effective from the date of their publication in the Official Gazette, as under:

CBEC Notification No. 25 /2015- Central Excise (N.T) dt. 9th December, 2015

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:–

1. (1) These rules may be called the Central Excise (Second Amendment) Rules, 2015; (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002 (hereinafter referred to as the said rules), in rule 8, for sub-rule (1A), the following sub-rule shall be substituted, namely:–

“(1A) Notwithstanding anything contained in sub-rule (1), the duty on the clearances in the month of November, 2015, by an assessee in the State of Tamil Nadu, payable by the 5th or the 6th of the December, 2015, as the case may be, shall be paid by the 20th December, 2015.”

3. In the said rules, in rule 12, after sub-rule (6), the following sub-rule shall be inserted, namely:–

“(7) The Central Board of Excise and Customs may, by an order extend the period specified in this rule by such period as deemed necessary under the circumstances of special nature to be specified therein.”

4. In the said rules, in rule 17, after sub-rule (3), the following proviso shall be inserted, namely:-

“Provided that the Central Board of Excise and Customs may, by an order extend the period by such period as deemed necessary under the circumstances of special nature to be specified therein.”

E. CBEC Extends Due Date to 20 Dec. 2015 for Payment of Service Tax in Tamilnadu for November 2015

The CBEC has notified Service Tax (Third Amendment) Rules, 2015 vide Notification 26/2015-Service Tax dt. 9 Dec. 2015, to effect extension of due date for payment of Nov. 2015 service tax in Tamilnadu, effective from the date of their publication in the Official Gazette,

CBEC Notification No. 26/2015-Service Tax dt. 9th December, 2015

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-

1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2015; (2)  They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (1), after the third proviso, the following shall be inserted, namely:-

“Provided also that in the case of an assessee in the State of Tamil Nadu, the service tax payable for the month of November, 2015, shall be paid to the credit of the Central Government by the 20th day of December, 2015.

F. CBDT Extends Due Date for deposit of TDS / TCS (November, 2015) for Tamilnadu Deductors: Notification dt. 5 Dec. 2015

The CBDT, in exercise of the powers conferred under Section 119 of the Income Tax Act, 1961, has extended the due date for payment of TDS / TCS to the credit of the Central Government, in respect of deductions or collections made during the month of November, 2015, from 7th of December, 2015 to 20th of December, 2015 in respect of deductors located in the State of Tamil Nadu, i.e. the CBDT has extended the due date for payment of TDS/TCS in respect of Nov. 2015 from 7th Dec. to 20 Dec. 2015 for deductors of Tamilnadu.

CBDT Notification dt. 5th December, 2015 extending due date for Depositing TDS / TCS for the month of November, 2015 by the Deductors in Tamilnadu

G. CBEC Extends Due Date for Payment of Excise Duty / Service Tax and Filing of Excise Return for November, 2015 for Assessees in Tamilnadu: CBEC Press Release dt. 5 Dec. 2015

CBEC vide Press Release dt. 5th December, 2015 has notified that for all Central Excise and Service Tax assessees in the state of Tamil Nadu, the date for payment of Central Excise duty and Service Tax for the month of November 2015 is being extended to the 20th of December 2015 and the date of filing of the Central Excise return for the month of November 2015 is being extended to the 31st of December 2015. The notifications to give effect to these changes will be issued shortly.

CBEC Press Release dt. 5th December, 2015

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