Tax Deducted at Source during month of January, 2026 is required to be deposited to the Government Account

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of January, 2026

Tax Collected at Source during the month of January, 2025 is required to be deposited to the Government Account

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of January, 2026

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of January, 2026

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of January, 2026, using Invoice Furnishing Facility (IFF)

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of January, 2026

A non-resident taxable person is required to furnish monthly return for the month of January, 2026

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of January, 2026

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of January, 2026

regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of January, 2026

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of January, 2026