Complete Compliance Calendar for January 2025: Income Tax, GST, ROC, PF, and ESI

Introduction

January 2025 marks the beginning of a new year, but compliance deadlines don’t take a break. Whether it’s Income Tax, GST, ROC, or PF/ESI, timely submissions are essential to avoid penalties and maintain financial discipline. This guide provides a date-wise compliance calendar for January 2025, helping businesses and individuals stay organized.

Compliance Deadlines: Date-Wise Breakdown

7th January 2025

• TDS/TCS Payment (Income Tax):
  Deposit Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for December 2024.
• ESI Contribution Payment:
  Pay Employees’ State Insurance (ESI) contributions for December 2024.

10th January 2025

• GSTR-7 Filing (GST):
  Applicable for taxpayers required to deduct GST TDS.
• GSTR-8 Filing (GST):
  E-commerce operators collecting GST TCS must file this return for December 2024.

11th January 2025

• GSTR-1 Filing (Monthly Filers) (GST):
  Applicable for taxpayers with an annual turnover exceeding ₹5 crores or those who opted for monthly GSTR-1 filing.

13th January 2025

• Invoice Furnishing Facility (IFF) (GST):
  Taxpayers under the QRMP scheme must report invoices for December 2024.

15th January 2025

• Quarterly TDS Statement (Q3 FY 2024-25) (Income Tax):
  File your TDS returns for the quarter ending December 2024.
• PF Contribution Payment:
  Deposit Provident Fund (PF) contributions for December 2024 wages.
• ESI Contribution Payment:
  Submit ESI contributions for December 2024, ensuring compliance with labor laws.

20th January 2025

• GSTR-3B Filing (Monthly Filers) (GST):
  Declare GST liability and claim Input Tax Credit (ITC) for December 2024.
• GSTR-3B Filing (Quarterly Filers) (GST):
  QRMP taxpayers must file GSTR-3B for the October–December 2024 quarter.

22nd January 2025

• GSTR-3B Filing for QRMP (Group 1 States) (GST):
  Taxpayers under Group 1 states must file GSTR-3B for October–December 2024.

24th January 2025

• GSTR-3B Filing for QRMP (Group 2 States) (GST):
  Taxpayers under Group 2 states must file GSTR-3B for October–December 2024.

25th January 2025

• GST PMT-06 (GST):
  QRMP taxpayers must deposit monthly tax liability for December 2024 using the GST PMT-06 form.

30th January 2025

• Form 24G Submission (Income Tax):
  Government deductors must submit Form 24G for TDS deducted in December 2024.
• ROC Annual Filings (ROC):
  Complete pending Registrar of Companies (ROC) filings for 2024, including any delayed annual compliance.

31st January 2025

• TDS Filing for Property Transactions (Income Tax):
  File TDS returns (Forms 26QB, 26QC, 26QD) for TDS deducted on property transactions or rent payments in December 2024.
• Income Tax Audit Report (Revised):
  Submit revised audit reports, if applicable.
• Annual PF Register Submission (PF):
  Employers must submit their Annual PF Register for the financial year 2024-25.

Why Timely Compliance Matters

• Avoid Penalties: Non-compliance can lead to late fees, interest, and legal complications.
• Financial Discipline: Maintaining compliance ensures smooth operations and accurate financial records.
• Audit Preparedness: Regular compliance keeps your records in order for tax or statutory audits.

Tips to Stay Compliant

1. Set Up a Reminder System: Use calendar tools or apps to set compliance deadlines.
2. Consult Professionals: Take guidance from tax consultants for error-free filings.
3. Leverage Automation: Use accounting and compliance software to streamline filings.

Conclusion
With so many important deadlines in January 2025, it’s essential to stay proactive. Whether it’s Income Tax, GST, ROC, or PF/ESI, timely compliance ensures your business runs smoothly and avoids penalties. Bookmark this guide or share it with your network to spread awareness.

For professional assistance, visit QuickComply and get expert help for all your compliance needs!