Compliances under various laws such as Companies Act, Income Tax Act, Goods & Service Tax and other laws it ensures that business operate in ethical and transparent manner and laws put in place to protect public interest and non-compliances lead to lawsuits as well as penalties. Effectively managing compliance deadlines is crucial for businesses to ensure uninterrupted operations and to avoid costly penalties. This article provides an in-depth guide to the important due dates for GST, Income Tax, and ROC compliance, helping you stay organized and up-to-date. By keeping track of these critical dates, businesses can maintain compliance with regulatory requirements and operate smoothly without disruptions.
The article covers various compliances under the Goods and Services Tax (GST) Act, Income Tax Act, and the Companies Act, 2013 and LLP Act. It includes key aspects such as filing deadlines for GSTR-1, GSTR-3B, GSTR-7, GSTR-8, AOC-4, LLP-8, Form 3CEB and other essential forms.
This comprehensive Due Date Compliance Calendar for the month of October 2024 will serve as a valuable tool to help businesses plan and meet their compliance obligations timely and accurately.
Page Contents
- Due Date Compliance Calendar for month of October 2024 (Updated on 02nd October 2024)
- 1. Due dates of Compliances under GOODS & SERVICE TAX
- 2. Due dates of Compliances of ROC (Companies Act and LLP Act)
- 3. Compliances under INCOME TAX
- Due Date Compliance Calendar for month of September 2024 (Updated on 31st August 2024)
Due Date Compliance Calendar for month of October 2024 (Updated on 02nd October 2024)
1. Due dates of Compliances under GOODS & SERVICE TAX
| SR. NO. | FORM | PARTICULARS | DUE DATE |
| 1 | GSTR-7 (GST-TDS) | To be filed by the by the person who is required to deduct TDS under GST under GST – for September month | 10th Oct |
| 2 | GSTR-8 (GST-TCS) | to be filed by the e-commerce operators required to collect TCS under GST- for September month | 10th Oct |
| 3 | GSTR-1-Other than QRMP scheme | For month of September -2024 | 11th Oct |
| 4 | GSTR-5 | To be filed by Non-Resident taxable person – for September month | 13th Oct |
| 5 | GSTR-6 | To be filed by Input Service Distributor – for September month | 13th Oct |
| 6 | GSTR-3B-Other than QRMP scheme | For month of September -2024 | 20th Oct |
| 7 | GSTR-5A | To be filed by the OIDAR- for September month | 20th Oct |
| 8 | PMT-06 | Challan for depositing tax for taxpayer opting QRMPS | 20th Oct |
2. Due dates of Compliances of ROC (Companies Act and LLP Act)
| SR.NO. | PARTICULARS | Forms | DUE DATE |
| 1 | Filing of annual accounts (Standalone) for AGM held on 30th Sep 2024 or 30 days from date of AGM | Form AOC-4 | 29th Oct 2024 |
| 2 | Filing of annual accounts (Consolidated)for AGM held on 30th Sep 2024 or 30 days from date of AGM | Form AOC-4-CFS | 29th Oct 2024 |
| 2 | Filing of Statement of Accounts & Solvency and Charge of LLP | Form LLP-8 | 30th Oct 2024 |
| 3 | Filing of Form MSME for first half year of financial year | Form MSME-1 | 30th Oct 2024 |
3. Compliances under INCOME TAX
| SR.NO. | PARTICULARS | FORMS | DUE DATE |
| 1 | TDS/TCS payment for September month | – | 7th Oct 2024 |
| 2 | issuing the TDS certificate for tax deducted under sections 194-IA, 194-IB, 194-M, and 194-S for the month of July 2024 | – | 14th Oct 2024 |
| 3 | Quarterly statement of TCS deposits for quarter ending i.e. 30 September 2024 | – | 15th Oct 2024 |
| 4 | Challan-cum-statement for taxes deducted in September 2024 under Sections 194-IA, 194-IB, 194-M, and 194-S | 30th Oct 2024 | |
| 5 | Quarterly TCS certificate for quarter ending September 2024 | 30th Oct 2024 | |
| 6 | Country-by-Country Report for the financial year 2023-24 to be filed by the parent entity or an alternate reporting entity, resident in India, for the international group of which it is a constituent | Form No. 3CEAD | 31th Oct 2024 |
| 7 | Quarterly Statement of TDS deposited September ending quarter | – | 31th Oct 2024 |
| 8 | Due date for filing of audit report under section 44AB
(in case assessee who also required to submit report pertaining to international transaction and specified domestic transaction u/s 92E |
– | 31th Oct 2024 |
| 9 | Furnish report in respect of international transaction and specified domestic transaction | Form 3CEB | 31th Oct 2024 |
Due Date Compliance Calendar for month of September 2024 (Updated on 31st August 2024)
Compliances under INCOME TAX
| SR.NO. | PARTICULARS | DUE DATE |
| 1 | TDS/TCS payment for the month of Aug-24 | 7th Sept |
| 2 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, IB & M, S in the month of July-4 | 14th Sept |
| 3 | Second Instalment of Advance tax for the FY 2024-25 / AY 2025-26 | 15th Sept |
| 4 | Challan-cum-statement for tax deducted under sections 194-IA, 194-IB, 194-M, and 194-S for the month of August 2024 | 30th Sept |
| 5 | Country-by-Country Report for the financial year 2023-24 to be filed by the parent entity or an alternate reporting entity, resident in India, for the international group of which it is a constituent (Form No. 3CEAD) | 30th Sept |
| 6 | Form 9A for Trusts – Application to apply income of current year in the next year or future (if the assessee is required to submit return of income on November 30, 2024) | 30th Sept |
| 7 | Form 10 for Trusts – Application to accumulate income for future application (if the assessee is required to submit return of income on November 30, 2024) | 30th Sept |
| 8 | Due date for filing of audit report under section 44AB for the assessment year 2024-25 in the case of a corporate-assessee or non-corporate assessee (who is required to submit return of income on October 31, 2024) | 30th Sept |
Compliances under GOODS & SERVICE TAX
| SR. NO. | FORM | PARTICULARS | DUE DATE |
| 1 | GSTR-7 (GST-TDS) | To be filed by the by the person who is required to deduct TDS under GST under GST – for August month | 10th Sept |
| 2 | GSTR-8 (GST-TCS) | to be filed by the e-commerce operators required to collect TCS under GST- for August month | 10th Sept |
| 3 | GSTR-1-Other than QRMP scheme | For month of August-2024 | 11th Sept |
| 4 | GSTR-5 | To be filed by Non-Resident taxable person – for August month | 13th Sept |
| 5 | GSTR-6 | To be filed by Input Service Distributor – for August month | 13th Sept |
| 6 | GSTR-3B-Other than QRMP scheme | For month of August-2024 | 20th Sept |
| 7 | GSTR-5A | To be filed by the OIDAR- for August month | 20th Sept |
Compliances of ROC (Registrar of Companies)
| SR.NO. | PARTICULARS | DUE DATE |
| 1 | FC-3- Form FC-3 – Annual accounts of foreign companies | 30th Sept |
| 2 | Annual general meeting | 30th Sept |
| 3 | DIR-3-KYC for DIN holders | 30th Sept |
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