Tax Calendar For The Month Of January, 2015- Both DT & IDT

Direct Taxes:

7 January 2015
​Due date for deposit of Tax deducted/collected for the month of December, 2014 & deposit of TDS for the period October 2014 to December 2014 when Assessing Officer has permitted quarterly deposit of TDS under sections 192, 194A, 194D or 194H. 

15 January 2015
Quarterly statement of TDS/TCS deposited for the quarter ending December 31, 2014 (applicable in all cases of TDS/TCS except when tax is deducted by an office of the Government) 

22 January 2015​
Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2014

30 January 2015
Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending December 31, 2014.

31 January 2015
Quarterly statement of tax deducted by an office of the Government for the quarter ending December 31, 2014.

31 January 2015Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2014.


 Indirect Taxes:
Due DatePeriod Event Form
Payment of Service Tax
6th JanuaryDecember, 2014Monthly payment by assessee other than Firm/ IndividualGAR-7
6th JanuaryOctober, 2014 -December, 2014Quarterly payment by Firm / IndividualGAR-7
Payment of Excise Duty
6th JanuaryDecember, 2014Monthly payment of duty by assessee other than Small Scale Industries (“SSI”)GAR-7
6th JanuaryOctober, 2014 -December, 2014Quarterly Payment of duty by SSIGAR-7
Return under the Central Excise Act, 1944
10thJanuaryDecember, 2014Monthly Return by Assessee other than SSI and Export Oriented Units (“EOU”)ER–1
10thJanuaryDecember, 2014Monthly Return by EOUER-2
10thJanuaryOctober, 2014 -December, 2014Quarterly Return by SSI UnitsER-3
10thJanuaryDecember, 2014Monthly Return by Assessee in respect of Principal Input by units paying duty more than Rs. 1 crores (Cenvat + PLA)ER-6
10thJanuaryOctober, 2014 -December, 2014Assessee paying 1%/2% of Excise duty and not manufacturing any other goodsER-8


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