The December 2024 due date calendar outlines key compliance obligations for various taxes and filings. Important dates include the submission of monthly returns for GST (GSTR-1, GSTR-3B, GSTR-7, GSTR-8) and other GST-related forms such as GSTR-5, GSTR-6, and GSTR-9. Income Tax deadlines include the payment of TDS/TCS for November, issue of TDS certificates (Form 16B, 16C, 16D, and 16E), and the third installment of advance tax. Additionally, December 15th is the deadline for the Provident Fund (PF) and ESI contributions for November 2024. Other important filings include Form 26QB, 26QD, and 26QE for TDS deposits related to property purchases, rent payments, and virtual digital assets. Corporate Social Responsibility (CSR) reports under the Companies Act are due on December 31st. The month ends with the filing of annual GST returns (GSTR 9 & 9C) and belated or revised Income Tax returns for AY 2024-25.
Due Date Calender December 2024
| Act | Applicable Form | Obligation | |
| Saturday, 7 December, 2024 | FEMA | ECB-2 | Monthly Return of External Commercial Borrowings for November. |
| Income Tax | Challan No. ITNS-281 | Payment of TDS/TCS of November 2024 (both salary and non-salary) | |
| Tuesday, 10 December, 2024 | Goods and Services Tax | GSTR-7 | Monthly Return by Tax Deductors for November 2024. |
| GSTR-8 | Monthly Return by e-commerce operators for November 2024. | ||
| Wednesday, 11 December, 2024 | Goods and Services Tax | GSTR-1 | Monthly Return of Outward Supplies for November 2024. |
| Friday, 13 December, 2024 | Goods and Services Tax | GSTR-5 & 5A | Monthly Return by Non-resident taxable person and casual taxable person for November 2024. |
| GSTR-6 | Monthly Return of Input Service Distributor for November 2024. | ||
| IFF | Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme. | ||
| Saturday, 14 December, 2024 | Income Tax | Form 16B | Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October 2024. |
| Form 16C | Issue of TDS Certificate for tax deducted u/s 194IB in October 2024. | ||
| Form 16D | Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October 2024. | ||
| Form 16E | Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October 2024. | ||
| Sunday, 15 December, 2024 | ESI | ESI Challan | ESI payment for November 2024. |
| Income Tax | Challan No.280 | Deposit of Third Instalment of Advance Tax (75%) by all assesses (other than 44AD & 44ADAD cases). | |
| Provident Fund | Electronic Challan cum Return (ECR) |
E-Payment of PF for November 2024. | |
| Friday, 20 December, 2024 | Goods and Services Tax | GSTR-3B | Summary Return cum Payment of Tax for November 2024 by Monthly filers. (other than QRMP). |
| Wednesday, 25 December, 2024 | Goods and Services Tax | PMT-06 | Deposit of GST under QRMP scheme of November 2024. |
| Monday, 30 December, 2024 | Income Tax | Form 26QB | Deposit of TDS u/s 194-IA on payment made for purchase of property in November 2024. |
| Form 26QD | Deposit of TDS on certain payments made by individual/HUF u/s 194M for November 2024. | ||
| Form 26QE | Deposit of TDS on Virtual Digital Assets u/s 194S for November 2024. | ||
| Form 26QC | Deposit of TDS u/s 194IB on payment of rent in October 2024. | ||
| Tuesday, 31 December, 2024 | Goods and Services Tax | GSTR 9 & 9C | Filing of annual return and reconciliation statement for the FY 2023-24. |
| ITR 1 to 5 & 7 | Filing of Belated/ Revised Income Tax returns for AY 2024-25 for all assessees. | ||
| Income Tax | ITR 1 to 5 & 7 | Filing of Belated/ Revised Income Tax returns for AY 2024-25 for all assessees. | |
| RBI Act | – | RBI Annual Performance Report by All Companies having investment outside India. | |
| Companies Act, 2013 | CSR-2 | Reporting of CSR for the FY ended 31 March 2024. |
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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).
(Republished with amendments)
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