Statuary Due dates for the month of January 2017.

Income Tax

Ø 7 January 2017

·        Due date for deposit of Tax deducted/collected for the month of December, 2016. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

·        Due date for deposit of TDS for the period October 2016 to December 2016 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

Ø 14 January 2017

·        Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2016.

Ø 15 January 2017

·        Due date for furnishing of Form 24G by an office of the Government where TDS for the month of December, 2016 has been paid without the production of a challan.

Ø 30 January 2017

·        Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2016.

·        Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of December, 2016.

Ø 31 January 2017

·        Quarterly statement of TDS deposited for the quarter ending December 31, 2016

·        Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2016

·        Due date for filing of statement of financial transaction by banks or post office in respect of cash deposits during the period 09th November, 2016 to 30th December, 2016 aggregating to—

       I.            Rs. 12,50,000 or more, in one or more current account of a person; or

    II.            Rs. 2,50,000 or more, in one or more accounts (other than a current account) of a person.

GST

Ø 15 January 2017

·        GST enrolment of vat dealers of Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh starts on 01 January 2017 and ends on 15 January 2017.

Ø 31 January 2017

·        GST enrolment of taxpayers who are registered under Central Excise Act/Service Tax Act but not registered under State Vat starts on 01 January 2017 and ends on 31 January 2017.

Service Tax

Ø 06 January 2017

·        E-payment of service tax for the month of December’16.

Delhi Vat

Ø 15 January 2017

·        TDS on Vat for the month of December 2016.

Ø 21 January 2017

·        Payment of vat and CST for the month of December 2016

Ø 22 January 2017

·        Issue of TDS certificate in form DVAT-43 electronically pertains to deduction made in December 2016.

Haryana Vat

Ø 15 January 2017

·        Payment of vat liability for the month of Dec’16, where Vat liability is equal or greater than Rs. 1,00,000.

Ø 31 January 2017

·        Due date of payment of quarterly Vat liability (Oct’16 to Dec’16).

·        Due date of Quarterly return (Q3 –Oct’16 to Dec’16).

Uttrakhand Vat

Ø 20 January 2017

·        Due date of payment of vat liability for the month of Dec’16.

Ø 25 January 2017

·        Due date of submission of quarterly Vat return (Q3 – Oct’16 to Dec’16).