January 6

Central Excise

Quarterly - Electronic Payment of Central Excise Duties for the previous month - For SSI Units – G.A.R.-7 Challan

Form: GAR - 7 See: Rule 8(1) 2nd Proviso

Central Excise Rules, 2017

January 6

Central Excise

Monthly - Electronic payment of Central Excise Duties for the previous month - G.A.R.-7 Challan

Form: GAR - 7 See: Rule 8(1)

Central Excise Rules, 2017

January 7

Income Tax

Monthly payment of TDS on all types of payments (Except in the case where amounted is credited in the Month of March 31)

Form: Challan Form ITNS 281 See: Rule 30(2)

January 7

Income Tax

Monthly payment of TCS u/s 206C (other than government assessee)

Form: Challan Form ITNS 281 See: Rule 37CA

January 7

Income Tax

Last date of submission of declaration i.e., for no TCS u/s 206C(1A) obtained from manufacturer to the Commissioner/Chief Commissioner of Income Tax as the case may be.

Form: Form No. 27C See: Rule 37C

January 7

Income Tax

Submission of copy of declaration forms received from deductee by the deductor for non deduction of TDS under section 197A before the Chief Commissioner or Commissioner

Form: Form 15G and Form 15H See: Rule 29C

January 7

Income Tax

Quarterly payment of TDS for payments u/s 192, 194A, 194D or 194H with the prior approval of the Joint Commissioner

Form: Challan Form ITNS 281 See: Rule 30(3)

January 7

Income Tax

Payment on transfer of certain immovable property other than agricultural land

Form: Form No.26QB See: Rule 30 (2A)

January 10

GST

Details of outward supplies of goods or services [Filing of Return to be regular For the Month of May 2018 onward] - Further - For the month of April - to be submitted upto 31.5.2018

Form: GSTR - 1 See: Rule 59 - Section 37

Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52

January 10

Central Excise

Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month For non SSI Units

Form: ER - 1 See: Rule 12(1)

Central Excise Rules, 2017

January 10

Central Excise

Monthly Return - Last Date for filing of Return of Central Excise and Cenvat Credit for the previous month for 100% EOU units

Form: ER - 2 See: Rule 23(3)

Central Excise Rules, 2017

January 10

Central Excise

Quarterly Return - Return of Central Excise and Cenvat Credit for the Quarter ending For SSI Units

Form: ER - 3 See: Rule 12(1) Second Proviso

Central Excise Rules, 2017

January 13

GST

ISD - Return for input service distributor [Date has been extended to 31.5.2018 for the period July 2017 to April 2018]

Form: GSTR - 6 See: Rule 65 - Section 20

Every Input Service Distributor

January 15

PF ESI

Monthly - Payment of Provident Fund Contribution for the previous month (plus grace period of 5 days)

In case of delay, interest will be charged from 16th day.

January 15

PF ESI

Monthly - EPF - Return of Employees qualifying for membership to the EPF for the first time during previous month.

January 15

PF ESI

Monthly - EPF - Return of member leaving service during the previous month

January 15

PF ESI

Exempted establishment - EPS/ EDLIS - Monthly Return of members joining service during the previous month.

January 15

PF ESI

Exempted extablishment - EPS/EDLIS - Monthly Return of Members Leaving Service During the previous Month

January 15

Income Tax

Quarterly Statement of collection of tax at source (TCS)

Form: Form No. 27EQ See: Rule 31AA

January 16

PF ESI

Monthly - Payment of ESI Contribution for the previous month (plus grace period of 5 days)

January 18

GST

Quarterly return for registered person opting for composition levy

Form: GSTR - 4 See: Rule 62 - Section 39(2) - Section 10

A registered person paying tax under the provisions of section 10

January 20

GST

OIDAR - Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Form: GSTR - 5A See: Rule 64 - Section 14

Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person

January 20

GST

Return by non-resident taxable person

Form: GSTR - 5 See: Rule 63

January 25

PF ESI

Monthly - Consolidated Statement of dues and remittance under EPF Scheme, 1952, EPS 1995 and Employees' Deposit Linked Insurance Scheme, 1976 of the previous month to which the dues relate.

January 30

Income Tax

Quarterly issuance of Certificate of collection of tax at source (TCS)

Form: Form No. 27D See: Rule 37D

January 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) on salary u/s 192 for the quarter ending June 30,September 30 or December 31

Form: Form No. 24Q See: Rule 31A

January 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident for the quarter ending June 30,September 30 or December 31

Form: Form No. 27Q See: Rule 31A

January 31

Income Tax

Quarterly Statement of deduction of tax at source (TDS) in respect of all other deductees for the quarter ending June 30,September 30 or December 31

Form: Form No. 26Q See: Rule 31A

January 31

Income Tax

Quarterly return of non -deduction at source by a banking company from interest on deposit in respect of the quarter ending

Form: 26QAA See: 31ACA