Indirect Tax Due Dates For the Month of January, 2015

Indirect Tax Calendar For The Month Of 

January, 2015

Due Date	Period	Event	Form
Payment of Service Tax
6th January	December, 2014	Monthly payment by assessee other than Firm/ Individual	GAR-7
6th January	October, 2014 -December, 2014	Quarterly payment by Firm / Individual	GAR-7
Payment of Excise Duty
6th January	December, 2014	Monthly payment of duty by assessee other than Small Scale Industries (“SSI”)	GAR-7
6th January	October, 2014 -December, 2014	Quarterly Payment of duty by SSI	GAR-7
Return under the Central Excise Act, 1944
10thJanuary	December, 2014	Monthly Return by Assessee other than SSI and Export Oriented Units (“EOU”)	ER–1
10thJanuary	December, 2014	Monthly Return by EOU	ER-2
10thJanuary	October, 2014 -December, 2014	Quarterly Return by SSI Units	ER-3
10thJanuary	December, 2014	Monthly Return by Assessee in respect of Principal Input by units paying duty more than Rs. 1 crores (Cenvat + PLA)	ER-6
10thJanuary	October, 2014 -December, 2014	Assessee paying 1%/2% of Excise duty and not manufacturing any other goods	ER-8