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November 2024 presents important legal compliance deadlines for entities in India. Monthly FEMA filings include remittance data under the Liberalized Remittance Scheme and returns for external commercial borrowings, due by the 5th and 7th, respectively. Quarterly filings, due on the 15th of April, July, October, and January, include key reports for Non-Banking Financial Companies (NBFCs), such as financial details, prudential standards, and capital adequacy reports. Notable annual tax filings include the filing of returns for entities with audited accounts and international transactions, such as ITR-3, ITR-5, and ITR-7, which are due by November 30th. Entities must also submit various audit reports, including those for tax calculations under sections like 80-IA, 80-IB, and 115JB, with deadlines spanning through the end of October. Additionally, companies must ensure compliance with miscellaneous acts such as the Companies Act, 2013, ESI, EPF, and LLP regulations. These updates underscore the importance of timely compliance with tax and regulatory obligations, particularly for corporate entities, NBFCs, and individuals with international business dealings.
| Legal Compliances + Legal Updates for Nov-2024 in India | ||||
| (A) Legal compliances under Foreign Exchange Management Act (FEMA) 1999 | ||||
| 1. Monthly compliances | ||||
| S. No | Date of Event | Form | Period Ending on | Type of Legal Obligation |
| (i) | 05th of month | —- | Preceding month | To upload data by AD Category-I Bank for amount remitted under Liberalized Remittance Scheme (LRS) from India |
| (ii) | 07th of month | ECB – 2 | Preceding month | To file return by borrowers for External Commercial Borrowings (ECBs) from outside India |
| (iii) | 10th of month | DNBS-04B | Preceding month | To file Structural Liquidity and Interest Rate Sensitivity report by NBFC- NDSI + also NBFC- D (both) |
| (iv) | 10th of month | DNBS-08 | Preceding month | To file Credit information’s for total exposures when exceeding 5 crore to 1 (single) borrower |
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| 2. Quarterly compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-01 | To file certain financial details like:
(a) Components of assets and liabilities (b) P&L account (c) Etc. By 100% NBFC-D + also NBFC-NDSI (both) |
| (ii) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-03 | To file compliances report by 100% NBFC-D + NBFC- NDSI + NBFC- Non NDSI (all) for prudential standards + Capital Adequacy + Asset Classification + Provisioning + NOF + also others when assets are exceeding 100 crore |
| (iii) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-04A | To file Short Term Dynamic Liquidity report by 100% NBFC-D + NBFC- NDSI + also NBFC- Non NDSI (all) when assets are exceeding 100 crore |
| (iv) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-05 | To file Return by NBFCs when CoR is rejected |
| (v) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-06 | To file financial information’s + also compliances (both) by 100% RNBCs for prudential standards |
| (vi) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-07 | To file financial metrics + also operational information (both) by 100% ARCs |
| (vii) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-11 | To file Return for CICs – Balance sheet parameters Data by 100% NBFC-CICs |
| (viii) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
DNBS-12 | To file Return for CICs – Prudential parameters Data by 100% NBFC-CICs |
| (ix) | (a) April 15th
(b) July 15th (c) Oct 15th (a) Jan 15th |
DNBS-13 | To file Verification of Overseas Investments by 100% NBFCs |
| (x) | (b) April 15th
(c) July 15th (d) Oct 15th (e) Jan 15th |
DNBS-14 | To file financial information’s + also compliances (both) by 100% NBFC-P2Ps for prudential standards against P2P lending platforms |
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| 3. Annually compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligation |
| (i) | May 30th | DNBS-02 | To file certain financial details like:
(a) Components of assets and liabilities (b) P&L account (c) Etc. By 100% non-deposit NBFC + also non-NDSI-NBFC (both) |
| (ii) | July 15th | FLA | To file Foreign Liabilities and Assets (FLA) by eligible entities for Foreign Direct Investments (FDIs) + also Overseas Direct Investments (ODIs) both |
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| 4. Event based compliances | ||
| S. No | Form | Type of Legal Obligation |
| (i) | DI + also
FIFP’ reporting (both) |
To file intimation by Indian custodians within 30 days from date of issue or transfer or sponsored or unsponsored Depository Receipts (DRs) any |
| (ii) | DNBS-10 | To file Statutory Auditor’s Certificate by 100% NBFCs + also ARCs (both) within 1 month from date of signing financial statements (balance sheet) |
| (iii) | FC-GPR | To file intimation by Indian companies within 30 days from date of allotment for eligible securities under FDIs schemes in India |
| (iv) | FD-LLP-I | To file intimation by eligible LLPs within 30 days from date of consideration received for acquisition of LLPs’ shares |
| (v) | FD-LLP-II | (a) To file intimation by eligible LLPs within 60 days from date of transfer of LLPs’ shares
(b) Abovementioned filling is required by resident transferors or transferees (any) |
| (vi) | FC-TRS | To file intimation by resident transferors or resident transferees for transfer of shares + other securities between residents and non-residents + also between non-residents and residents (all) within 60 days from date of receipt or remittance of funds or transfer of capital instruments whichever is earlier |
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| (B) Legal compliances under Securities and Exchange Board of India (SEBI) Act, 1992 | ||
| 5. Quarterly compliances | ||
| S. No | Date of Event | Type of Legal Obligation |
| (i) | (a) April 21st
(b) July 21st (c) Oct 21st (d) Jan 21st |
To file statement by listed companies in specified format for Grievance Redressal Mechanism (GRM) under SEBI’s regulation 13(3) |
| (ii) | (a) April 21st
(b) July 21st (c) Oct 21st (d) Jan 21st |
To file Corporate Governance Report (CGR) by listed companies in specified format under SEBI’s regulation 27 (2)(a) |
| (iii) | (a) April 21st
(b) July 21st (c) Oct 21st (d) Jan 21st |
To file Shareholding Pattern by listed companies in specified format under SEBI’s regulation Reg 31(1)(b) |
| (iv) | (a) May 15th
(b) Aug 14th (c) Nov 14th (d) Feb 14th |
To file statement by listed companies in specified format for Deviations + also variations in proceeds’ use (both) from purposes (objects) as stated in offer document under SEBI’s regulation 32(1) |
| (v) | (a) May 15th
(b) Aug 14th (c) Nov 14th (d) Feb 14th |
To file statement by listed companies in specified format to stock exchange(s) for quarterly + also year-to-date standalone financial statements (both) under SEBI’s regulations 33(3)(a) |
| (vi) | (a) July 15th
(b) Oct 15th (c) Jan 15th (d) April 15th |
To file Indian Depository Receipts (IDRs) by listed companies in specified format for holding pattern to stock exchange(s) under SEBI’s Regulation 69(1) |
| (vii) | (a) July 15th
(b) Oct 15th (c) Jan 15th (d) April 15th |
To ensure Net Asset Value (NAV) is to be calculated based on independent valuation + be declared by Asset Reconstruction Company (ARC) by listed companies in specified format under SEBI’s Regulation 87C(1)(iii) |
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| 6. Annually compliances | ||
| S. No | Date of Event | Type of Legal Obligations |
| (i) | April 30th | To file certificate to stock exchange(s) by listed companies in specified format for activities against Share Transfer facility maintained in house or through registered Registrar to issue + also to share transfer agent (both) under SEBI’s regulation 7(3) |
| (ii) | April 30th | To deposit listing fee + also other charges (both) by listed companies in specified format under SEBI’s regulation 14 |
| (iii) | May 30th | To file Secretarial Compliance Report (SCR) by listed companies in specified format in XBRL under SEBI’s regulation 24A |
| (iv) | May 30th | To file financial results + also Limited Review Report (LRR) obtained from statutory auditors (both) by listed companies in specified format under SEBI’s regulation 33(3)(d) |
| (v) | May 30th | To file certificate as obtained from practicing Company Secretary (CS) by share transfer agents that 100% certificates were issued within 30 days from date of lodgment for transfers + sub-divisions + consolidations + renewals + exchanges + endorsements of call + also allotment monies (all) under SEBI’s regulation 40(10) |
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| 7. Event based compliances | |
| S. No | Type of Legal Obligations |
| (i) | To submit intimation by listed companies in specified format for change or appointment of new share transfer agent to stock exchange(s) within maximum 7 days from date of entering into agreement under SEBI’s Regulation 7(4) + also 7(5) both |
| (ii) | To file disclosures by listed companies to stock exchange(s) in specified format for Related Party Transactions (RTPs) within 30 days from date of publication of standalone + also consolidated financial results (both) under SEBI’s regulation 23(9) |
| (iii) | To file affirmations by listed companies to stock exchange(s) in specified format for compliances against code of conduct at 1st meeting of Board of Directors (BoDs) in every financial year under SEBI’s regulation 26(3) |
| (iv) | To submit intimation by listed companies to stock exchange(s) in specified format for holding Annual General Meeting (AGM) or Extra Ordinary General Meeting (EGM) or Postal ballot for obtaining shareholder’s approval against funds raising + also type of issuance (both) within in minimum 2 days in advance from date of holding AGM or EGM or postal ballot (any) under SEBI’s Regulation 29(1) |
| (v) | Giving intimation by listed companies to stock exchange(s) in specified format within maximum 2 days in advance from date of Board of Directors (BoDs) meeting under SEBI’s Regulation 29(1) |
| (vi) | To submit intimation by listed companies to stock exchange(s) in specified format for important events or information’s within maximum 24 hours from time of occurrence of event or information under SEBI’s Regulation 30(6) read with Part A of schedule III |
| (vii) | To submit intimation by listed companies to stock exchange(s) in specified format for certain decisions within maximum 30 minutes from announcement under SEBI’s Regulation 30(6) read with Part A(4) of schedule III like
(a) Decision for dividends and/or cash bonuses recommended or declared or decision to pass any dividend and date on which dividend are to be paid or dispatched (b) Decision for cancellation of dividend with reasons (c) Decision for buyback of securities (d) Decision for proposed fund raising (e) Decision for issue of bonus shares + also date (both) for bonus shares to be credited or dispatched (f) Decision for reissue of forfeited shares + securities + issue of shares + also securities (all) held for future issue or creation in any form or new shares or securities or other rights or privileges or benefits to subscribe (any) (g) Information’s for particulars against other capital’s alterations + also calls (both) (h) Decision for Financial result’s announced (i) Decision for voluntary delisting from stock exchange(s) |
| (viii) | To submit securities + also shareholdings pattern (both) separately by listed companies to stock exchange(s) in specified format for each class of security within minimum 1 day in advance from date of security’s listing under SEBI’s Regulation 31(1)(a) |
| (ix) | To submit intimation by listed companies to stock exchange(s) in specified format for capital restructuring when exceeding 2% of total paid-up capital within maximum 10 day from date of restructuring under SEBI’s Regulation 31(1)(c) |
| (x) | To submit intimation by listed companies to stock exchange(s) in specified format for material information’s within maximum 24 hours
from occurrence of event under SEBI’s Regulation 31A(8) like : (a) Information’s for receipt of request for re-classification from promoter(s) (b) Information’s for minutes of BoD’s meeting considering abovementioned request + also opinion of BoDs against request (both) (c) Submission for application for re- classification of status promoter or public |
| (xi) | To file report by listed companies to stock exchange(s) in specified format within maximum 21 days before Annual General Meeting (AGM) under SEBI’s regulation 34(1) |
| (xii) | To submit intimation by listed companies to stock exchange(s) in specified format for changes in annual report + also to file revised annual report (both within maximum 48 hours from conclusion of AGM under SEBI’s Regulation 34(1)(b) |
| (xiii) | To ensure issuing of certificates + receipts + advices for subdivisions + splits + consolidations + renewals + exchanges + endorsements + duplicates + new certificates (all) against loss or old decrepit or worn out certificates or receipts or advises (any) in dematerialized by listed companies within maximum 30 day under SEBI’s Regulation 39(2) |
| (xiv) | To submit information’s by listed companies to stock exchange(s) in specified format for loss of share certificates + also issue of duplicate certificates (both) within maximum 2 days from date of getting information’s under SEBI’s Regulation 39(3) |
| (xv) | (a) To ensure registering securities’ transfers in name of transferees + also to issue certificates or receipts or advices (any) for transfers by listed companies
Or (b) To ensure issuing valid objections or intimations to transferees or transferors (any) by listed companies within maximum 15 days from date of receipt of request for transfer under SEBI’s Regulation 40(3) |
| (xvi) | To ensure processing transmission’s request by listed companies within maximum 7 days from date of receipt of request for transmission under SEBI’s Regulation 40(3)
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| (xvii) | To file certificates by listed companies to stock exchange(s) in specified format as obtained from share transfer agent and / or in house share transfer facility as duly signed by practicing Company Secretary (CS) for transfers + subdivisions + consolidations + renewals + exchanges or endorsement of calls or allotment monies (all) within 30 days from end of financial year like April 30th under SEBI’s Regulation 40(9) + 40(10) |
| (xviii) | To submit voting results’ details by listed companies to stock exchange(s) in specified format within maximum 2 working days from conclusion of AGM under SEBI’s Regulation 44(3) |
| (xix) | To Disseminate company’s financial statements + also subsidiary’s financial statements (both) at website by listed companies in specified format within maximum 21 days before from date of AGM when same are to be approved under SEBI’s Regulation 46(2)(S) |
| (xx) | To update website contents’ change(s) by listed companies in specified format within maximum 2 working days from date of change under SEBI’s Regulation 46(3)(b) |
| (xxi) | To publish financial results by listed companies in specified format within maximum 48 hours from conclusion of BoD’s meeting when financial results were approved under SEBI’s clause 47(b)(1) read with Regulation 47 (3) |
| (xxii) | To publish information’s by listed companies in specified format in designated newspaper + also to stock exchange(s) (both) within maximum 48 hours under SEBI’s Regulation 47 (3) |
| (xxiii) | To intimate debentures interest + bonds interest + redemptions amount + against redeemable shares + debentures + also bonds (all) by listed companies to stock exchange(s) in specified format within maximum 2 working days from date of their payables under SEBI’s Regulation 50(1)
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| (xxiv) | To publish financial results in minimum 1 english national daily newspaper circulating in whole or substantially whole of India by listed companies in specified format within maximum 2 working days from date of conclusion of BoD’s meeting under SEBI’s Regulation 52 (4) + also 52 (8) both |
| (xxv) | To submit certificates by listed companies to stock exchange(s) in specified format for status of interest payments + re-payments + also redemptions of principal of non-convertible securities (all) within 1 working day from date of becoming due under SEBI’s Regulation 57 |
| (xxvi) | To intimate recording date + also other dates (both) by listed companies to stock exchange(s) in specified format within maximum 7 working days from date specified or agreed for same purpose under SEBI’s Regulation 60(2) |
| (xxvii) | To intimate record date + also specifying purpose (both) by listed companies to stock exchange(s) in specified format within minimum 4 working days in advance from specified day for same purpose under SEBI’s Regulation 78(2)
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| (xxviii) | To intimate BoD’s meeting by listed companies to stock exchange(s) in specified format for recommending or declaring issue of securitized debt instruments or other matter affecting rights or interest of holders of abovementioned instruments (any) within maximum 2 working days from date of meeting under SEBI’s Regulation 82(2) |
| (xxix) | To submit statements + reports + important information’s + also financial information’s (all) by listed companies to stock exchange(s) in specified format within maximum 7 working days from end of month or actual payment date under SEBI’s Regulation 82(3) |
| (xxx) | To disclose 100% events + also information’s (both) by listed companies to stock exchange(s) in specified format within maximum 24 hours from occurrence of event or information under SEBI’s Regulation 87B read with Part E of Schedule III |
| (xxxi) | To submit intimation by listed companies to stock exchange(s) in specified format for Statutory auditor’s resignation + also detailed reasons given by him (both) within maximum 24 hours from time of resignation’s communication under SEBI’s Part-A7(A) of Schedule-III |
| (xxxii) | To submit intimation by listed companies to stock exchange(s) in specified format for Independent director’s resignation within maximum 7 days from time of resignation’s communication under SEBI’s Part-A7(B) of Schedule-III |
| (xxxiii) | To disclose large corporate’s requirements by listed companies to stock exchange(s) in specified format within maximum 45 days from end of financial year like May 15 vide Circular No. SEBI/HO/DDHS/CIR/P/2018/144 |
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| (C) Legal compliances under Income Tax (IT) Act 1961 | ||||
| 8. Monthly compliances | ||||
| S. No | Date of Event | Form or
Challan |
Period Ending on | Type of Legal Obligations |
| (i) | 07th of month | —- | Preceding month | To deposit Commodities Transaction Tax (CTT) |
| (ii) | 07th of month | 10BD | Preceding month | To deposit Securities Transaction Tax (STT) |
| (iii) | 07th of month | 27C | Preceding month | To submit declarations for TCS is not collected from manufacturer |
| (iv) | 07th of month | 281 | Preceding month | To deposit TDS + TCS by govt. offices when paid through book entry |
| (v) | 07th of month | 281 | Preceding month | To deposit TDS + TCS by non govt. offices when paid through bank |
| (vi) | 07th of month | 285 | Preceding month | To deposit Equalization Levy (EQL) |
| (vii) | 14th of month | 16 B | Previous to Preceding month | To issue TDS Certificates under Section 194-IA |
| (viii) | 14th of month | 16 C | Previous to Preceding month | To issue TDS Certificates under Section 194-IB |
| (ix) | 14th of month | 16 D | Previous to Preceding month | To issue TDS Certificates under Section 194-IM |
| (x) | 14th of month | 16 E | Previous to Preceding month | To issue TDS Certificates under Section 194-S |
| (xi) | 15th of month | 3BB | Preceding month | To file returns by stock exchange(s) for transactions when client’s codes were modified |
| (xii) | 15th of month | 3BC | Preceding month | To file statement (return) by recognized association when client’s code was changed |
| (xiii) | 15th of month | 24G | Preceding month | To file statement (return) by govt.’s offices when TDS/TCS paid through book entry |
| (xiv) | 30th of month | 26QB | Preceding month | To file challan-cum-returns for TDS under Section 194-IA |
| (xv) | 30th of month | 26QC | Preceding month | To file challan-cum-returns for TDS under Section 194-IB |
| (xvi) | 30th of month | 26QD | Preceding month | To file challan-cum-returns for TDS under Section 194-M |
| (xvii) | 30th of month | 26QE | Preceding month | To file challan-cum-returns for TDS under Section 194-S |
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| 9. Quarterly compliances | |||
| S. No | Date of Event | Form or Challan | Type of Legal Obligations |
| (i) | (a) April 30th
(b) July 31st (c) Oct 31st (a) Jan 31st |
II SWF | To file statement (return) by Sovereign Wealth Fund (SWF) for investments made in India |
| (ii) | (a) April 30th
(b) July 31st (c) Oct 31st (d) Jan 31st |
10BBB | To file statement (return) by Investment’s Pension Fund for investments made in India |
| (iii) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
15CC | To file foreign remittances’ statement (return) by banks + also authorized dealers (both) for remittances sent outside India |
| (iv) | (a) April 15th
(b) July 15th (c) Oct 15th (d) Jan 15th |
15CD | To file statement (return) by IFSCs Units for remittances sent outside India |
| (v) | (a) April 30th
(b) July 15th (c) Oct 15th (d) Jan 15th |
15G or 15H | To upload declarations by payers when received from payees |
| (vi) | (a) April 15th
(b) July 15th (c) Oct 15th (e) Jan 15th |
49BA | To file statement (return) by specified funds or stock brokers under Rule 114AAB of Income Tax Rule (ITR) 1962 |
| (vii) | (a) April 30th
(b) July 7th (c) Oct 7th (d) Jan 7th |
— | To deposit TDS by payers when Assessing Officer (AO) has permitted for quarterly depositing under section 192 + 194A + 194D + also 194H (all) |
| (viii) | (a) May 31st
(b) July 31st (c) Oct 31st (d) Jan 31st |
24Q | To file salaries’ returns by employers for employees |
| (ix) | (a) May 31st
(b) July 31st (c) Oct 31st (d) Jan 31st |
26Q | To file other than salaries’ returns by payers for non-employees |
| (x) | (a) May 31st
(b) July 31st (c) Oct 31st (e) Jan 31st |
26QF | To file statement (return) by exchange(s) for tax deposit against transfer of Virtual Digital Asset (VDA) under section 194S |
| (xi) | (a) May 30th
(b) July 30th (c) Oct 30th (d) Jan 30th |
27D | To issue TCS certificates by collectors when TCS collected from payers |
| (xii) | (a) May 15th
(b) July 15th (c) Oct 15th (e) Jan 15th |
27EQ | To file TCS statement (return) by collectors for TCS collected under section 206C of Income Tax Act (ITA) 1961 |
| (xiii) | (a) May 31st
(b) July 31st (c) Oct 31st (d) Jan 31st |
27Q | To file statement (return) by remitters for foreign payments’ made |
| (xiv) | (a) June 15th,
(b) August 15th (c) Dec 15th (d) March 15th |
16A | To issue TDS certificates by payers to non-employees |
| (xv) | (a) June 30th
(b) July 31st (c) Oct 31st (d) Jan 31st |
26QAA | To file statement (return) by banks for non-TDS on interest on time deposit |
| (xvi) | (a) June 15th,
(b) Sept 15th (c) Dec 15th (e) March 15th |
—- | To deposit advance income-tax’s instalments by taxpayers other than those are covered under section 44AD + also 44ADA (both) |
| (xvii) | (a) July 7th
(b) Oct 7th (c) Jan 7th (d) March 7th |
—- | To file statement (return) by collector for collections + recoveries against Equalization Levy (EL) on e-commerce supply of goods + also services (all) |
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| 10. Half yearly compliances | |||
| S. No | Date of Event | Form or Challan | Type of Legal Obligations |
| (i) | (a) April 30th
(b) Oct 30th |
61 | (a) To submit declaration by individuals + agriculturists + others when they have no taxable incomes + also not required to hold PAN (all)
But (b) They are required to make certain transactions |
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| 11. Annually compliances | |||
| S. No | Date of Event | Form or
Challan |
Type of Legal Obligations |
| (i) | May 30th | 49C | To file statement (return) by foreign company’s Liaison Office (LO) for permitted activities carried in India against financial year ending on March 31 |
| (ii) | May 30th | 52A | To file statement (return) by Individuals + entities engaged in film production’s business for reporting details against payments + also incomes (all) against financial year ending on March 31 |
| (iii) | May 31st | 10BD | To file application by Charitable Institutions for retaining incomes against future’s activities when registered under section 80G against financial year ending on March 31 |
| (iv) | May 31st | 49A | To file application by residents of India when entering into transactions not exceeding 2,49,999.99 against financial year ending on March 31 |
| (v) | May 31st | 49AA | To file application by MD or Director or Partner or Trustee or Author or Founder or Karta or CEO (any) specified under rule 114(3)(v) of ITR, 1962 against financial year ending on March 31 |
| (vi) | May 31st | 61A | To file statement (return) by specified persons for Specified Financial Transactions (SFT) specified under section 285BA(1) against financial year ending on March 31 |
| (vii) | May 31st | 61B | To file statement (return) for reportable accounts specified under section 285A(1)(k) against financial year ending on March 31 |
| (viii) | May 31st | — | To link Aadhar with PAN to avail normal TDS + also TCS (both) rates against financial year ending on March 31 |
| (ix) | May 31st | — | To file TDS statement (return) by Approved Superannuation Fund’s trustees for contributions paid against financial year ending on March 31 |
| (x) | June 15th | 16 | To issue TDS certificates by employers to employees for financial year ending on March 31 |
| (xi) | June 15th | 64D | To issue statement by investment funds for income paid or credited to unit holders under section 115UB against financial year ending on March 31 |
| (xii) | June 29th | 3CEK | To file statement by Investment Fund to AO for conditions specified under section 9A against financial year ending on March 31 |
| (xiii) | June 30th | 1 | To file statement (return) by foreign E-commerce operators for Equalization Levy (EL) collected against financial year ending on March 31 |
| (xiv) | June 30th | 3AF | (a) To file statement (return) for claiming certain preliminary expenses under section 35D(2)(a) against financial year ending on March 31
(b) When due dates for abovementioned application are required to be 1 month prior to their ITR’s filing date like July 31st |
| (xv) | June 30th | 64B | To issue distributed incomes’ statements by business trusts to unit holders under section 115UA against financial year ending on March 31 |
| (xvi) | June 30th | 64C | To issue distributed incomes’ statements by investment funds to unit holders under section 115UB against financial year ending on March 31 |
| (xvii) | June 30th | 64F | To issue distributed incomes’ statements by securitisation trusts to unit holders under section 115TCA against financial year ending on March 31 |
| (xviii) | June 30th | — | To file statement (return) by recognized sharebrokers for Securities Transaction Tax (STT) collected against financial year ending on March 31 |
| (xix) | June 30th | — | To file statement (return) by recognized sharebrokers for Commodities Transaction Tax (CTT) collected against financial year ending on March 31 |
| (xx) | July 31st | ITR-1
ITR-2 ITR-3 ITR-4 ITR-5 ITR-7 |
To file statement (return) by 100% assesses except followings:
(a) By 100% Corporate assessees (b) By 100% Non-corporate assessees when books of accounts are required to be audited (c) By 100% working partners for partnership firms + also LLPs (both) (d) By 100% spouses under section 5A (e) By 100% assessees when TP audits are required to be carried |
| (xxi) | July 31st | 3CFA | To exercise option by eligible assesses for paying tax against incomes through royalties from Patents |
| (xxii) | July 31st | 3CLA | To submit audited accounts to Secretary, Department of Scientific and Industrial Research by eligible companies for deduction under Section 35(2AB) |
| (xxiii) | July 31st | 5C | To furnish statement by specified entities for particulars against attribution of capital gains taxable to capital asset remaining with firm or AOP or BOI (any) after reconstitution under section 45(4) when accounts are not to be audited |
| (xxiv) | July 31st | 10-EE | To file statement (return) by specified persons for exercising option to claim relief under section 89A against incomes which are arising from retirement benefits account maintained in notified countries outside India at time of withdrawal or redemption (any) |
| (xxv) | July 31st | 10-ID | To exercise option for paying tax under section 115BAB (7) where concessional Income tax rate @ 15% |
| (xxvi) | July 31st | 10-IEA | (a) To exercise option by eligible assesses under section 115BAC (6) (i)
(b) To withdrawn option under section 115BAC (6) |
| (xxvii) | July 31st | 10-IF | To exercise option by co-operative societies for paying tax under section 115BAD (4) |
| (xxviii) | July 31st | 10-IFA | To exercise option by co-operative societies for Alternative Tax Regime (ATR) under section 115BAE |
| (xxix) | July 31st | 10-II | To file statement by specified funds for exempted incomes under section 10 (23FF) |
| (xxx) | July 31st | 10-IK | To file statement (return) by eligible investment divisions for exempted incomes under rule 21AJA(2) + also taxable incomes under rule 21AJAA (2) both |
| (xxxi) | July 31st | 56FF | To furnish statement by eligible SEZ for particulars against amount deposited + also withdrawn (both) from SEZ Reinvestment Allowance reserve under section 10A(1B) (b) |
| (xxxii) | July 31st | SWF | To obtain Audit Report (AR) by Sovereign Wealth Fund (SWF) for claiming exemption under section 10(23FE) |
| (xxxiii) | Sep 30th | 3AC | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 33AB(2) where accounts of business or profession are to be audited
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xxxiv) | Sep 30th | 3AD | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 33ABA(2) where accounts of business are to be audited
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xxxv) | Sep 30th | 3AE | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 35D(4) or 35E(6)
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xxxvi) | Sep 30th | 3AF | (a) To file statement (return) by eligible assesses for claiming certain preliminary expenses under section 35D(2)(a)
(b) When due dates for abovementioned application are required to be 1 month prior to their ITR’s filing date like Oct 31st |
| (xxxvii) | Sep 30th | 3CA-CD
or 3CB-CD |
(a) To obtain Audit Report (AR) by 100% corporates’ + also non-corporates’ (both) assesses under section 44AB
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xxxviii) | Sep 30th | 3CE | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 44DA(2)
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xxxix) | Sep 30th | 3CEA | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) when total incomes are including profits and gains from slump sale if any
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xl) | Sep 30th | 3CEAC | (a) To file intimation by resident constituent entity for international group having parent entity located outside India
(b) When required to intimate abovementioned intimation within 2 months prior to ITR’s filing date like Nov 30th |
|
(xli) |
Sep 30th | 3CEF | (a) To obtain Compliance Report (CR) by corporates’ + also non-corporates’ (both) for Advance Pricing Agreement (APA)
(b) When due dates for abovementioned application are required to be 30 days prior to their ITR’s filing date like Oct 31st |
| (xlii) | Sep 30th | 10B
or 10BB |
(a) To obtain Audit Report (AR) by funds + trusts + university + medical institutions + also educational institutions (all)
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xliii) | Sep 30th | 10CCB | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under sections 80-IA(7) or 80-I(7) or 80-IB or 80-IC or 80-IAC or 80-IE (any)
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xliv) | Sep 30th | 10DA | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) under section 80JJAA
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xlv) | Sep 30th | 29B | (a) To obtain Audit Report (AR) by eligible corporates for computing book profits / Minimum Alternative Tax (MAT) under section 115JB
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xlvi) | Sep 30th | 29C | (a) To obtain Audit Report (AR) by eligible non-corporates’ for computing Adjusted Total Income / Alternate Minimum Tax (AMT) under section 115JC
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xlvii) | Sep 30th | 56F | (a) To obtain Audit Report (AR) by corporates’ + also non-corporates’ (both) for establishing undertaking in SEZ
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xlviii) | Sep 30th | 66 | (a) To obtain Audit Report (AR) by Tonnage Tax Companies (Shipping companies) under section 115VW(ii)
(b) When required to obtain abovementioned Audit Reports (ARs) within 1 month prior to ITR’s filing date like Oct 31st |
| (xlix) | Oct 31st | ITR-3
ITR-5 ITR-6 ITR-7 |
To file statement (return) by 100% assesses when books of accounts are to be audited + also assesses are not required to obtain audit report for International Transactions (ITs) or Specified Domestic Transactions (SDTs) any under section 92E |
| (l) | Oct 31st | 3CEF | To obtain Compliance Report (CR) by corporates’ + also non-corporates’ (both) for Advance Pricing Agreement (APA) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (li) |
Oct 31st
|
3CEFB | To exercise option by corporates’ + also non-corporates’ (both) for safe harbor rules against Specified Domestic Transactions (SDTs) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lii) | Oct 31st | 3CEJ | To file report by eligible investment funds for Arm Length Price (ALP) against remunerations paid to fund manager when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (liii) | Oct 31st | 3CFA | To exercise option by eligible entities for paying tax against incomes through royalties from Patents when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (liv) | Oct 31st | 3CLA | (a) To submit audited accounts to Secretary, Department of Scientific and Industrial Research by eligible assesses for deduction under Section 35(2AB)
(b) When required to submit abovementioned audited accounts within 1 month prior to ITR’s filing date like Nov 30th |
| (lv) | Oct 31st | 5C | To furnish statement (return) by eligible entities for particulars against attribution of capital gains taxable to capital asset remaining with firm or AOP or BOI (any) after reconstitution under section 45(4) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lvi) | Oct 31st | 9A | To file application by Charitable Institutions for exercising option available against incomes of previous year to be applied in next year + also in futures’ years (both) under section 11(1) against financial year ending on March 31 when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lvii) | Oct 31st | 10 | To file application by Charitable Institutions for retaining incomes against future’s activities when registered under section 12AA against financial year ending on March 31st when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lviii) | Oct 31st | 10-BC | To obtain audit report by electoral trusts when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lix) | Oct 31st | 10-CCF | To obtain audit report by Offshore Banking Units (OBUs) + also International Financial Services Centres (IFSCs) under section 80LA (3) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lx) | Oct 31st | 10-EE | To file statement (return) for exercising option to claim relief under section 89A against incomes are arising from retirement benefit account maintained in notified countries outside India at time of withdrawal or redemption (any) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxi) | Oct 31st | 10-IB | To exercise option by eligible entities for paying tax under section 115BA (A) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxii) | Oct 31st | 10-IC | To exercise option by domestic companies for paying tax under section 115BAA (5) where concessional Income tax rate @ 22% when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxiii) | Oct 31st | 10-IEA | (a) To exercise option under section 115BAC (6) (i)
or (b) To withdrawn option under section 115BAC (6)
when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxiv) | Oct 31st | 10-IF | To exercise option for paying tax under section 115BAD (4) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxv) | Oct 31st | 10-IFA | To exercise option by co-operative societies for Alternative Tax Regime (ATR) under section 115BAE when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxvi) | Oct 31st | 10-IK | To file statement (return) for exempted incomes under rule 21AJA(2) + also taxable incomes under rule 21AJAA (2) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxvii) | Oct 31st | 10-II | To file statement (return) for exempted incomes under section 10 (23FF) when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxviii) | Nov 30th | ITR-3
ITR-5 ITR-6 ITR-7 |
To file statement (return) by 100% assesses when books of accounts are to be audited + also assesses are required to obtain audit report for International Transactions (ITs) or Specified Domestic Transactions (SDTs) any under section 92E |
| (lxix) | Nov 30th | 3CEAA | To obtain Audit Report by constituent entities for international group when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxx) | Nov 30th | 3CEFA | To exercise option by corporates’ + also non-corporates’ (both) for safe harbor rules against international transactions when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxxi) | Nov 30th | 64 | To file statement (return) by venture capital companies + also venture capital funds (both) for distributing incomes to investors when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxxii) | Nov 30th | 64A | To file statement (return) by business trust for distributed incomes to unit holders when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxxiii) | Nov 30th | 64E | To file statement (return) by securitization trusts for distributing incomes to investors when accounts are to be audited + also ITR to be filed up to Nov 30th (both) |
| (lxxiv) | Dec 31st | ITR-1
to ITR-7 |
To file belated + also revised (both) returns by eligible entities like financial year ending on March 31, 2024 / Assessment Year (AY) 2024-25 |
| (lxxv) | Dec 31st | 3CEAD | (a) To obtain Transfer Pricing (TP) Report when parent entities are located outside India under section 286(4)
(b) When accounting year is followed by parent entities located outside India is Dec 31st like accounting year ending on Dec 31st 2023 for obtaining TP Report (3CEAD) up to Dec 31, 2024 |
| (lxxvi) | March 15th | 13 | To file application for TDS’s lower deduction or TCS’s lower collection or TDS’s Nil deduction or TCS’s collection (any) like for financial year ending March 31st 2025 |
| (lxxvii) | March 15th | — | To deposit 4th instalment by eligible entities for Advance Tax by 100% assesses against presumptive income scheme for financial year ending on March 31st under section 44AD + also 44ADA (both) like March 15, 2025 for financial year ending March 31st 2025 |
| (lxxviii) | March 31st | 67 | To upload claim by eligible entities for Foreign Tax Credit (FTC) against foreign tax deducted + also foreign tax paid (both) on foreign incomes offered like March 31, 2025 for financial year ending March 31st 2024 |
| (lxxix) | March 31st | — | To file statement (return) by eligible entities for 1 additional financial year with 25% additional income tax like filing statement (return) on March 31, 2025 for financial year ending on March 31, 2023 |
| (lxxx) | March 31st | — | To file statement (return) by eligible entities for 2 additional financial year with 50% additional income tax like filing statement (return) on March 31, 2025 for financial year ending on March 31, 2022 |
| (lxxxi) | March 31st | — | To furnish annual audited accounts by eligible entities for each approved programmes under section 35(2AA) |
–
| (D) Legal compliances under Companies Act (CA) 2013 | |||
| 12. Half yearly compliances | |||
|
S. No |
Date of Event | Form | Type of Legal Obligations |
| (i) | (a) April 30th
(b) Oct 31st |
MSME-1 | To submit information’s for MSMEs’ outstanding payments when period is exceeding 45 days |
| (ii) | (a) April 30th
(b) Oct 31st |
PAS-6 | To submit share capital’s reconciliation by unlisted public companies |
–
| 13. Annually compliances | ||||
| S. No | Date of Event | Form | Type of Legal Obligations | |
| (i) | April 1st | DIR-8 | To submit intimation by directors to company for their disqualifications | |
| (ii) | April 1st | MBP-1 | To submit intimation by directors to company for their interest in other companies + firms + LLPs + body corporates + also Association of Individuals (AIs) all | |
| (iii) | April 30th | MSC-3 | To file return by dormant companies to ROC | |
| (iv) | April 30th | —- | To pass resolutions by Board of Directors (BoDs) for public deposits’ non-acceptance | |
| (v) | May 30th | FC-4 | To file return by foreign companies to ROC when working in India through Branch Office (BO) or Liaison Office (LO) any | |
| (vi) | May 30th | 11 | To file return by LLPs to ROC | |
| (vii) | June 30th | DPT-3 | To file return by companies to ROC for public deposits are outstanding at end of financial year | |
| (viii) | Sep 27h | —- | To file accounts by One Person Companies (OPCs) to ROC | |
| (ix) | Sep 30th | FC-3 | To file accounts by foreign companies to ROC when working in India through Branch Office (BO) or Liaison Office (LO) any | |
| (x) | Sep 30th | DIR-3 | To apply or to renew KYC by directors | |
| (xi) | Sep 30th | —- | To obtain ISIN by private limited companies from CDSL or NSDL (any) | |
| (xii) | Sep 30th | —- | To Convene Annual General Meeting (AGM) by 100% companies | |
| (xiii) | Oct 29th | AOC-4 | To file financial statements (balance sheet etc.) by 100% companies to ROC | |
| (xiv) | Oct 30th | LLP-8 | To file statement for Account and Solvency by 100% LLPs to ROC | |
|
(xv) |
Nov 29th | MGT-7 | To file return by 100% companies to ROC | |
| (xvi) | Nov 29th | MGT-7A | To file Abridged return by OPCs + also small companies (both) to ROC | |
| (xvii) | Nov 29th | MGT-8 | To obtain certificate from practicing Company Secretary (CS) by eligible companies like:
(a) When paid-up share capital is 10 crore or above Or (b) When turnover is 50 crore or above |
|
| (xviii) | Nov 30th | NFRA-2 | To file return by Statutory Auditors to ROC when NFRA is applicable | |
| (xix) | Dec 31st | CSR-2 | To file report by eligible companies to ROC for Corporate Social Responsibility (CSR) after filing form AOC-4 | |
| (xx) | Dec 31st | ODI Part III | To file intimation by companies to ROC for disinvestment through different modes like:
(a) Through company’s shares sale (b) Through company’s shares transfer (c) Through company’s closure (d) Through company’s voluntary liquidation (e) Through company’s winding up (f) Through company’s merger (g) Through company’s amalgamation |
|
–
| 14. Event based compliances | |||
| S. No | Form | Type of Legal Obligations | |
| (i) | ADT-1 | To file intimation by 100% companies for Statutory Auditors’ appointment + also re-appointment (both) to ROC | |
| (ii) | CSR-1 | To file registration’s application by eligible companies for undertaking CSR activities to ROC | |
| (iii) | CRA-2 | To file intimation by eligible companies for Cost Auditor’s appointment to ROC
(a) Within 30 days from date of BoDs Or (b) Up to September 28th whichever is earlier |
|
| (iv) | CRA-4 | To file Cost Audit Report (CAR) to central govt. by eligible companies in 30 days from its receipt to ROC | |
| (v) | DIR-12 | To file intimation by eligible companies for CEO + CFOs + also CSs (all) appointments to ROC | |
| (vi) | FC-2 | To file return by eligible foreign companies for alternations in documents to ROC within 30 days from date of its alternation. | |
| (vii) | IEPF-1 | To file statement by 100% companies for amount credited to Investor Education and Protection Fund (IEPF) to ROC within 30 days from date it’s become due | |
| (viii) | IEPF-4 | To file statement by 100% companies for shares transferred to Investor Education and Protection Fund (IEPF) to ROC within 30 days from date it’s corporate action. | |
| (ix) | MGT-3 | To file intimation by foreign companies for office address change to ROC in 30 days from change | |
| (x) | MGT-6 | To file intimation by 100% companies for registered person’s name when he is not holding Beneficial Ownership (BO) interest to ROC in 30 days from date of registration in shareholder register | |
| (xi) | MGT-10 | To file return by 100% listed companies for changes in number of shares
(a) Held by promoters Or (b) Held by top 10 shareholders to ROC within 15 days from change’s date |
|
| (xii) | MGT-14 | To file resolutions + also agreements (both) by 100% companies to ROC within 30 days from date of BoDs’ meeting | |
| (xiii) | MGT-15 | To file report by 100% Listed Companies for AGM to ROC within 30 days from AGM’s conclusion date | |
| (xiv) | MR-1 | To file return by eligible companies for appointment + re-appointment against Managing Director (MD) + Whole Time Director (WTD) + also manager (all) | |
| (xv) | NFRA-1 | To file intimation by NFRA eligible companies for Statutory Auditors’ appointment + also re-appointment (both) to ROC | |
| (xvi) | PAS-3 | To file return by 100% companies for allotment with register against private placement within 15 days | |
| (xvii) | PAS-3 | To file return by 100% companies for allotment with register against non-private placement within 30 days | |
–
| (E) Legal compliances under Goods and Services Tax (GST) Act, 2017 | ||||
| 15. Monthly compliances | ||||
| S. No | Date of Event | Form or
Challan |
Period Ending on | Type of Legal Obligations |
| (i) | 10th of month | SRM -II | Preceding month | To file return by manufacturers for specified goods against inputs used in final products produced |
| (ii) | 10th of month | GSTR – 7 | Preceding month | To file return by Tax deductors |
| (iii) | 10th of month | GSTR – 8 | Preceding month | To file return by E-Commerce operators |
| (iv) | 11th of month | GSTR – 1 | Preceding month | To file return when annual turnover is exceeding INR 5 crore |
| (v) | 13th of month | GSTR – IFF | Preceding month | (a) Not to upload invoice under QRMP scheme when not required for month of Aug + Oct + Feb + Aug = 4 months
or (b) To upload invoice under QRMP scheme when required for month of Aug + Aug + Aug + Aug + Feb + Feb + Aug + Aug = 8 months |
| (vi) | 13th of month | GSTR – 5 | Preceding month | To file return by Non-resident dealers |
| (vii) | 13th of month | GSTR – 6 | Preceding month | To file return by Input Service Distributors (ISDs) |
| (viii) | 18th of month | CMP-08 | Preceding month | To file Declaration by composition dealer for summary of self-assessed tax payable |
| (ix) | 20th of month | GSTR – 1A | Preceding month | To amend details already furnished in GSTR-1 “if needed” |
| (x) | 20th of month | GSTR – 3B | Preceding month | To deposit GST when annual turnover is exceeding INR 5 crore |
| (xi) | 20th of month | GSTR – 5A | Preceding month | To file return by OIDAR service providers |
| (xii) | 22nd of month | GSTR – 3B | Preceding month | To deposit GST when annual turnover is not exceeding 5 crore for Category- I States |
| (xiii) | 24th of month | GSTR – 3B | Preceding month | To deposit GST when annual turnover is not exceeding INR 5 crore for Category- II States |
| (xiv) | 25th of month | GSTR – 3B | Preceding month | To deposit GST when annual turnover is not exceeding INR 5 crore + also opted QRMP Scheme (both) |
| (xv) | 25th of month | GSTR- PMT-06 | Preceding month | To deposit GST by dealers when opted QRMP Scheme |
| (xvi) | 28th of month | GSTR – 11 | Preceding month | To file return by Unique Identification Number (UIN) holder like embassies + etc. (both) to get refund against ITC |
–
| 16. Quarterly compliances | |||
| S. No | Date of Event | Form or
Challan |
Type of Legal Obligations |
| (i) | (a) April 18th
(b) July 18th (c) Oct 18th (d) Jan 18th
|
CMP-08 | To deposit GST by composition dealers when opted Composition Scheme |
| (ii) | (a) April 13th
(b) July 13th (c) Oct 13th (a) Jan 13th |
GSTR-1 | To file return by dealers when opted QRMP scheme |
| (iii) | (b) April 22nd
(c) July 22nd (d) Oct 22nd (e) Jan 22nd |
GSTR-3B | To file return by dealers when opted QRMP Scheme (State-A) |
| (iv) | (a) April 24th
(b) July 24th (c) Oct 24th (d) Jan 24th |
GSTR-3B | To file return by dealers when opted QRMP Scheme (State-B) |
| (v) | (a) April 30th
(b) July 30th (c) Oct 30th (e) Jan 30th |
GSTR-04 | To file return by composition dealers when opted composition scheme |
| (vi) | (a) April 25th
(b) July 25th (c) Oct 25th (d) Jan 25th |
ITC-04 | To file return by dealers for input of goods + capital goods sent or received + also from or to job workers (all) |
|
(vii) |
(a) June 25th
(b) Sep 25th (c) Dec 25th (d) March 25th |
— | To deposit GST when ITC is not sufficient |
–
| 17. Annually compliances | |||
| S. No | Date of Event | Form or
Challan |
Type of Legal Obligations |
| (i) | April 01st | CMP-02 | To exercise option by dealers for Composition scheme |
| (ii) | Nov 30th | GSTR-1 | To declare details by dealers for credit notes |
| (iii) | Nov 30th | — | To rectify errors or omissions by dealers in already filed Form GSTR-1 |
| (iv) | Nov 30th | — | To rectify errors or omissions or incorrect particulars (any) by dealers in already filed Form GSTR-3B |
| (v) | Nov 30th | — | To rectify errors or omissions or incorrect particulars (any) by dealers in already filed Form GSTR-8 |
| (vi) | Dec 31st | 9 | To file Annual return by dealers |
| (vii) | Dec 31st | 9A | To file Annual return by composition dealers |
| (viii) | Dec 31st | 9C | To file reconciliation statement (return) by dealers |
–
| (F) Legal compliances under Special Economic Zones (SEZ) Act 2005 | |||
| 18. Monthly compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | 5th of month | —- | To file Progress Report (PR) by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
| (ii) | 10th of month | SERF | To file report by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
| (iii) | 30th of month | —- | To file SOFTEX by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
–
| 19. Annually compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | June 30th | —- | To file Performance Report (PR) by SEZ’s units under Special Economic Zones (SEZ) Act, 2005 |
–
| (G) Legal compliances under Software Technology Parks of India (STPI) Act 2010 | |||
| 20. Monthly compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | 7th of month | —- | To file Progress Report (PR) by STP units + also Non STP units (both) under Software Technology Parks of India (STPI) Act, 2010 |
| (ii) | 10th of month | SERF | To file report by STP units under Software Technology Parks of India (STPI) Act, 2010 |
| (iii) | 30th of month | —- | To file SOFTEX by STP units under Software Technology Parks of India (STPI) Act, 2010 |
–
| 21. Annually compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | June 30th | —- | To file Performance Report (PR) by STP units under Software Technology Parks of India (STPI) Act, 2010 |
–
| (H) Legal compliances under Real Estate Regulatory Authority (RERA) Act, 2016 | |||
| 22. Annually compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | June 30th | 2A | To file Engineer’s Certificate by eligible entities for Quality Assurance to RERA Authority under RERA Act, 2016 |
| (ii) | Sep 30th | 5 | To file report by eligible entities to RERA Authority under RERA Act, 2016 |
–
| 23. Event based compliances | ||
| S. No | Form | Type of Legal Obligations |
| (i) | 1 | To file Architect’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| (ii) | 2 | To file Structural Engineer’s certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| (iii) | 3 | To file CA’s Certificate by eligible entities to RERA Authority for withdrawal of funds from RERA’s designated bank accounts under RERA Act, 2016 |
| (iv) | 4 | To file Architect’s certificate by eligible entities to RERA Authority for project’s registrations under RERA Act, 2016 |
–
| (I) Legal compliances under Labour Law Act (LLA) 1988 | ||||
| 24. Monthly compliances | ||||
| S. No | Date of Event | Form | Period Ending on | Type of Legal Obligations |
| (i) | 15th of month | EPF | Preceding month | To deposit Employee Provident Fund (EPF) Contribution by employers under Employee Provident Fund and Miscellaneous Provisions Act, 1952 |
| (ii) | 15th of month | ESIC | Preceding month | To deposit Employee State Insurance (ESI) Contribution by employers under ESIC Act, 1948 |
| (iii) | 30th of month | — | Preceding month | To deposit Maharashtra State Tax by professionals under Professions, Trades, Callings and Employments Act, 1975 |
–
| 25. Quarterly compliances | |||
| S. No | Date of Event | Form | Type of Legal Obligations |
| (i) | (i) April 30th
(ii) July 30th (iii) Oct 30th (iv) Jan 30th
|
ER-1 | To file return by eligible entities for employees under Employment Exchange Act,1959 |
–
| 26. Half yearly compliances | ||||
| S. No | Date of Event | Form | Type of Legal Obligations | |
| (ii) | (a) April 15th
(b) Oct 15th |
APR-2 | To file return by eligible entities for apprentices under The Apprentice Act,1961 | |
| (iii) | (a) May 12th
(b) Nov 12th |
ESIC | To file return by eligible entities for ESI under Employee State Insurance Act, 1948 | |
| (iv) | (a) July 15th
(b) Jan 15th |
LWF | To file return by eligible entities for LWF under Labour Welfare Act, 1953 | |
–
| 27. Annually compliances | ||||
| S. No | Date of Event | Form | Type of Legal Obligations | |
| (i) | April 30th | 1 | To file return by eligible entities for employees under Trade Union Act, 1926 | |
| (ii) | April 30th | —- | To file return by eligible entities for information’s under Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 | |
| (iii) | Jan 15th | 11 | To file return by eligible entities for employees under Maturity Benefits Act, 1961 | |
| (iv) | Jan 21st | X | To file return by eligible entities for Industrial disputes under Industrial Dispute Act, 1947 | |
| (v) | Jan 30th | XXI | To file unified return by contractors for contracts executed under Contract Labour Act, 1970 | |
| (vi) | Jan 31st | 01-A | To file information’s by eligible entities for factory or establishment (any) under Employees State Insurance Corporation, 1948 | |
| (vii) | Jan 31st | —- | To file report by eligible entities for Sexual Harassment of Women under Workplace Act, 2013 | |
| (viii) | Feb 01st | D | To file unified return by eligible entities for employees’ bonus under Payment of Bonus Act, 1965 / 2015 | |
| (ix) | Feb 01st | G-1 | To file unified return by eligible entities for Industrial disputes under Industrial Dispute Act, 1947 | |
| (x) | Feb 01st | III | To file unified return by eligible entities for information’s under Minimum Wages Act, 1948 | |
| (xi) | Feb 01st | XX | To file unified return by eligible entities for information’s under Building & other Construction Act, 1966 | |
| (xii) | Feb 01st | XXI | To file return by eligible entities for information’s under Contract Labour Act, 1970 | |
| (xiii) | Feb 01st | 27 | To file return by eligible entities for information’s under Factories Act, 1948 | |
| (xiv) | Feb 01st | —- | To file return by eligible entities for information’s under National & Festive Holidays Act, 1963 | |
| (xv) | Feb 15th | XXI | To file return by eligible entities for information’s under Contract Labour Act, 1970 | |
–
| 28. Event based compliances | |||
| S. No | Form | Type of Legal Obligation | |
| (i) | 5A | To file intimation by eligible entities for changes under Employees Provident Fund Act, 1952 within 15 days from change | |
| (ii) | MR | To file intimation by eligible employers for gratuities under Payment of Gratuity Act, 1972 within 30 days | |
(J) Legal updates under Income Tax (IT) Act 1961
(i) CBDT has announced Gross Direct Tax collection for Financial Year (FY) 2024-25 (up to 10 Oct 2024) is Rs. 57 Lakh Crore, 22.30% higher than gross collection for corresponding period last year
-
- Vide Press Release dated Oct 10, 2024
(ii) CBDT has extended due date for submission of Income-tax Return (ITR) for Assessment Year (AY) 2024-25 from Oct 31, 2024 to November 15, 2024
-
- Vide Press Release dated Oct 26, 2024.
- Vide Circular dated Oct 26, 2024
(iii) CBDT has issued revised guidelines for compounding offences
-
- Vide Press Release dated Oct 17, 2024.
- Vide guidelines dated Oct 17, 2024.
(iv) CBDT has notified revised Form 12BAA for enabling employees to report details report to employers for tax deducted or tax collected at source against several sources of income
-
- Vide Press Release dated Oct 16, 2024.
- Vide Notification No. 112/2024 dated Oct 15, 2024.
(v) CBDT has issued guidance note for Direct Tax Vivad se Vishwas Scheme, 2024
-
- Vide Circular No. 12 dated Oct 15, 2024.
(vi) CBDT has issued new guidelines for handling applications against condonation of delay in filing ITRs with refunds or losses (any)
-
- Vide Circular No. 11 dated Oct 01, 2024.
(K) Legal updates under Goods and Services Tax (GST) Act, 2017
(i) CBIC has informed that revenue collection for Oct 2024 INR 1,87,346 crore (4% higher than GST revenue in Oct 2023)
-
- Vide revenue report dated November 01, 2024.
(ii) GSTN has issued advisory for time bared against filing of GST returns after 3 years’ expiry
-
- Vide advisory dated Oct 29, 2024.
(iii) GSTN has issued advisory for bank account’s validation on GST portal
-
- Vide advisory dated Oct 22, 2024.
(iv) GSTN has issued additional Frequently Asked Questions (FAQs) for Invoice Management System (IMS)
-
- Vide additional FAQs issued on Oct 17, 2024.
(v) GSTN has issued advisory for Forms GSTR-9 (annual return) + also GSTR-9C (reconciliation statement) both
-
- Vide advisory dated Oct 15, 2024.
(vi) CBIC has issued notifications for giving effect to 54th GST Council Meeting’s recommendations
-
- Vide Notification No. 20 dated Oct 08, 2024
- Vide Notification No. 21 dated Oct 08, 2024
- Vide Notification No. 22 dated Oct 08, 2024
- Vide Notification No. 23 dated Oct 08, 2024
- Vide Notification No. 24 dated Oct 08, 2024
- Vide Notification No. 25 dated Oct 08, 2024
- Vide Notification No. 05 dated Oct 08, 2024
- Vide Notification No. 06 dated Oct 08, 2024
- Vide Notification No. 07 dated Oct 08, 2024
- Vide Notification No. 08 dated Oct 08, 2024
- Vide Notification No. 09 dated Oct 08, 2024
(vii) GSTN has issued advisory for e-Services app to replace e-Invoice QR code verifier app
-
- Vide advisory dated Oct 01, 2024.
(viii) CBIC has notified effective date for amendments made in GST law through Finance Act 2024
-
- Vide Notification No. 17 dated September 27, 2024
- Vide Notification No. 18 dated September 30, 2024
- Vide Notification No. 19 dated September 30, 2024
(L) Legal updates under International Taxation
(i) CBDT has notified tolerance limit for computing Arm’s Length Price (ALP) under Transfer Pricing (TP) principles for Assessment Year (AY) 2024-25
-
- Vide Notification No. 116 dated Oct 18, 2024.
*****
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(Republished with amendments)
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Composition due dates are missing from GST, IFF not applicable for last month of Quarter