Statutory Obligations for the month of December 2017

The following are the statutory obligations for the month of December 2017

Due Date
GSTR 3B Return filing for the month of November 201720-12-2017
GSTR 1(Jul-Sep) filing for Taxpayers with Less than 1.5 Crores turnover31-12-2017
GSTR 1 (For Jul,Aug & Sep 17) filing for taxpayers with more than 1.5 Crores Turnover31-12-2017
GSTR 4 (Jul-Sep 17) Return for compounding dealers24-12-2017
Tran - 1 form for claiming the Transition Credit27-12-2017
Income-taxDeposit of TDS deducted during the month of November 2017
Click Here for Payment
Income-taxAdvance Tax 3rd InstalmentClick here for payment 15-12-2017
TNVATSubmission of Form WW TNVAT Audit Report for the year 2016-1731-12-2017
ESIESI Payment for the month of November 201715-12-2017
PFPF Payment for the month of November 201715-12-2017

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TNVAT – Important Judgement on ITC Reversal for Inter-state Sales

The TNVAT (5th Amendment)Act 2013 – Act No 28 of 2013 requires reversal of Input tax credit @ 3% with regard to Inter-state Sales (CST Sales) . This was applicable from 11th Nov 2013 to 31st March 2015.

There was an ambiguity whether this reversal provision is applicable to manufacturers also or applicable only to the traders.

The High Court of Madras has recently delivered a judgement clarifying the position. As per judgement given by the Madras High Court on 06th Feb 2017 (W.P. No 7969 of 2014) in the case of M/s. Everest Industries Limited Vs The State of Tamilnadu, Commercial Taxes Department, it has been upheld that these provisions are not applicable to manufacturers and accordingly, manufacturers are not required to reverse the Input tax Credit (ITC) in respect of the Inter state sales effected by them for the period from 11th Nov 2013 to 31st March 2015.

The relevant judgement is attached herewith.

You can check the applicability / suitability of the same to individual cases and take necessary action with the jurisdictional Assessment Circle.

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Last date for filing Form WW (TNVAT Audit Report) extended

As you are aware, the last date for filing the Form WW (TNVAT Audit Report) for the year 2015-16 is 31st December 2016.

In view of the representations made by the dealers, the last date for the Assessees having their principal place of business (or) additional place of business in the Revenue Districts of Chennai, Kanchipuram, Thiruvallur & Vellore has been extended till 10th January 2017. The assessees covered under this areas can file their Form WW (TNVAT Audit Report) on or before 10th January 2017.

The relevant notification in this regard is reproduced below :-

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TNVAT Audit Report- Format for the year 2015-16

As you are aware , the last date for filing the TNVAT Audit Report in Form WW is 31st December every year.

For the year 2015-16, the last date for filing the same is 31st December 2016.

Recently, the TNVAT department has introduced a new Form WW for filing the VAT Audit Report. There was a confusion about the applicability of this new form.

The TNVAT Department has clarified that the new format is not applicable for the year 2015-16 & it is applicable for the year 2016-17 only.

In view of the above, for the year 2015-16, TNVAT dealers who are liable to submit the VAT Audit Report may submit the reports in the old format only.

Source :-


How to make epayment under new TNVAT Portal

Due to the change in the e filing procedures and introduction of New portal for filing TNVAT returns, the method of payment of TNVAT & CST has also undergone considerable change.

The method of payment of TNVAT/CST using the new portal is reproduced below :-

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Statutory Obligations for the month of May 2016

The following are the Various Statutory Obligations for the month of May 2016.

Payment of Service Tax

The last date for Payment of Service tax pertaining to the month of April 2016 is 5th of May 2016. In case of e-payment, the due date is 6th of May 2016.

In case of payment by Challan GAR 7, click here to download the Challan

In case of e-payment of Service Tax, Click here to make the payment online.

Remittance of Tax Deduction at source

The due date for remitting Tax Deducted at Source (TDS) on Salary & Non-salary payments during the month of Apr 2016 is 7th of May 2016.

Click here to pay the TDS online.

 Monthly Return and Payment of Tax under TNVAT

The monthly returns filing and the payment of TNVAT has to be complied on or before 20th of May for the month of April 2016.

 Quarterly Return of TDS for the Quarter Ending March 2016

The Quarterly returns (Form 24Q/26Q/27EQ) pertaining to the quarter ended March 2016 (Jan-Mar 2016) has to be filed on or before 15th of May 2016.

Issue of TDS Certificates

TDS Certificates in Form 16A (Other than salaries) for the Quarter ended March 2016 shall be issued on or before 30th of May 2016

TDS Certificates in Form 16 (Salaries) for the financial year 2015-16 shall be issued on or before 31th of May 2016

Click here to send your enquiries/suggestions , if any.



The Government of Tamilnadu has launched a new portal for providing e-services relating to registration & filing in respect of TNVAT.

The New portal can be accessed at

The Salient features of this e-C Tax intiative of Tamilnadu Government are :-

1) New Dealer Registration and the modification of details with regard to existing dealers shall be done only this new portal.

2) All existing dealers shall register in this portal with the email id and mobile number and it has to be noted that email id & mobile number should be unique to the System.

3) Dealers who have not provided the PAN copies earlier can update their PAN in the new portal.

4) Complete online filing of returns and payment of taxes online has been introduced.

5) While transacting with the new portal, the dealers will be receiving both SMS & email notifications with regard to their transactions.

6) All payments including registration fees, tax payment, etc., shall be done only online and no cash/cheque shall be accepted at the Assessment circles.

7) Dealers will now have the option of filing their returns using digital signature. When Digital signature is used, there is no requirement for physical submission of returns/documents to the Assessment Circle.

8) Monthly returns under VAT & CST shall be filed using the new portal from the month March 2016. (i.e.,) Returns pertaining to February 2016 shall be filed on or before 20th march 2016 in the new Portal, along with the payment online.

9) The monthly returns under VAT & CST in respect of Jan 2016 (Due on 20th February 2016) shall be filed in the old website (

10) Online generation of C & F Forms upto the month of January 2016 can be done only in the old website (

11) With effect from 1st March 2016, e-transit pass (Form LL) shall be generated from the new portal.

12) In respect of movement of goods, Form JJ/MM/KK can be generated online.

13) e-Filing of monthly returns under TN Tax on Entry of Motor Vehicles Act (Dealers & Individuals has been introduced and shall be filed in the new portal with effect from March 2016 (Returns pertaining to Feb 2016)

14) Generation of Tax Deduction Number (TDN) by the deductors and online TDS payment has been introduced.  With effect from 1st March 2016, TDS payment shall be made only in the new system.

Source :-

Last date for Submission of TNVAT Audit Report extended

The Government of Tamilnadu vide its Notification No :- GO (Ms) No 133 dtd 30th December 2015 has extended the last date for filing of Form WW (TNVAT Audit Report) from 31st December 2015 to 31st January 2016. However this is applicable only in respect of dealers having principal place or additional place of business in the revenue Districts of Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukudi and Tirunelveli.

As per this notification, the Form WW in respect of these dealers can be submitted upto 31st January 2016.

The relevant notification is reproduced below :-

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Source :-

Extension of Last date for TNVAT Monthly returns – Nov 2015

The Government of Tamilnadu vide its Order dtd 20th Dec 2015 has extended the last date for filing of monthly returns as under :-

  1. For Returns Due on 14th Dec 2015 , the last date is 24th December 2015
  2. For Returns Due on 20th or 22nd Dec 2015, the last date is 31st Decembeer 2015.

However this extension is applicable for dealers having principal place of business or additional place of business in the revenue districts of Chennai, Kanchipuram, Thiruvallur,Cuddalore,Thoothukudi & Tirunelveli and this pertains to the monthly returns for the month of November 2015.

The relevant notification is reproduced below :-

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