The Tax Compliance Tracker for November 2024 outlines key deadlines under the Income Tax Act and GST regulations. For Income Tax, various TDS certificates and returns are due, including deposits for taxes collected in October, with specific due dates ranging from November 7 to November 30. In GST compliance, the tracker notes deadlines for filing GSTR-3B, GSTR-1, and various other forms, with dates primarily falling between November 10 and November 28. Taxpayers are reminded to adhere to these deadlines to ensure compliance and avoid penalties.
Page Contents
- Tax Compliance Tracker – November, 2024 (Updated on 1st November 2024)
- Tax Compliance Tracker – October, 2024 (Updated on 30th September 2024)
- Tax Compliance Tracker – September, 2024 (Updated on 30th August 2024)
- Tax Compliance Tracker – August, 2024 (Updated on 30.07.2024)
- Tax Compliance Tracker – July, 2024 (Updated on 30.06.2024)
- Tax Compliance Tracker – June, 2024 (Updated on 30.05.2024)
- Tax Compliance Tracker – May, 2024 (Updated on 02.05.2024)
- Tax Compliance Tracker – April, 2024 (Updated on 29.03.2024)
- Tax Compliance Tracker – March, 2024 (Updated on 02.03.2024)
- Tax Compliance Tracker – February, 2024 (Updated on 28.01.2024)
- Tax Compliance Tracker – January, 2024 (Updated on 27.12.2023)
- Tax Compliance Tracker – December, 2023 (Updated on 02.12.2023)
- Tax Compliance Tracker – November , 2023 (Updated on 29.10.2023)
- Tax Compliance Tracker – October, 2023 (Updated on 01.10.2023)
Tax Compliance Tracker – November, 2024 (Updated on 1st November 2024)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of October, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.11.2024 |
|
2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2024 |
14.11.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2024 | 14.11.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2024 | 14.11.2024 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of September, 2024 | 14.11.2024 |
| 6 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2024 | 15.11.2024 |
| 7 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2024 has been paid without the production of a challan | 15.11.2024 |
| 8 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2024 | 15.11.2024 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2024 | 30.11.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2024 | 30.11.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2024 | 30.11.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of October, 2024 | 30.11.2024 |
| 13 | Return of income for the assessment year 2024-25 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) | 30.11.2024 |
| 14 | Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2023-24 | 30.11.2024 |
| 15 | Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2023-24 (Form No. 64) | 30.11.2024 |
| 16 | Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2023-24) to units holders | 30.11.2024 |
| 17 | Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA | 30.11.2024 |
| 18 | Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB | 30.11.2024 |
| 19 | Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2023-24. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A | 30.11.2024 |
| 20 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction]. | 30.11.2024 |
| 21 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2024) | 30.11.2024 |
| 22 | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2024) | 30.11.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Oct., 2024 | 20th November, 2024 | Due Date for filling GSTR – 3B return for the month of Oct., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Oct., 2024 | 22nd November,
2024 |
Due Date for filling GSTR – 3B return for the month of Oct., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Oct., 2024 | 24th November,
2024 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Oct., 2024) | 11.11.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars
|
Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.11.2024 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.11.2024 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.11.2024 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.11.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of Oct., 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.11.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons:
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. |
2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Challan for deposit of goods and services tax
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.11.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.11.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – October, 2024 (Updated on 30th September 2024)
The October 2024 tax compliance tracker highlights key deadlines for Income Tax Act, 1961, and GST. Under the Income Tax Act, crucial dates include the 7th October 2024 deadline for the deposit of TDS for September and filing of audit reports under section 44AB. Other significant due dates include 15th October for issuing TDS certificates for various sections like 194-IA and quarterly TCS statement filings. By 31st October, corporate and non-corporate assessees must file their income tax returns for the assessment year 2024-25, along with reports on international transactions under sections 92E and 3CEB.
For GST compliance, taxpayers with turnover above ₹5 crores must file GSTR-3B by 20th October, while smaller taxpayers under the QRMP scheme have deadlines of 22nd and 24th October. GSTR-1 filings for September are due by 11th October, and GSTR-6 (Input Service Distributor) filings are due by 13th October. Non-resident taxpayers and e-commerce operators must meet their compliance obligations, including GSTR-5, GSTR-7, and GSTR-8, by mid-October. Additionally, GST payments under the QRMP scheme are due on 25th October, with refund claims (RFD-10) to be filed within 18 months.
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of tax deducted/collected for the month of September, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.10.2024 |
| 2. | Due date for deposit of TDS for the period July 2024 to September 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.10.2024 |
| 3 | 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 his/its return of income on October 31, 2024)
Note: The due date for filing audit report under section 44AB for the assessment year 2024-25 has been extended from September 30, 2024 to October 07, 2024 vide Circular No. 10/2024, dated 29-09-2024 |
07.10.2024 |
| 4 | Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution
Note: The due date for filing audit report in Form no. 10B/10BB has been extended from September 30, 2024 to October 07, 2024 vide Circular No. 10/2024, dated 29-09-2024 |
07.10.2024 |
| 5 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2024 has been paid without the production of a challan | 15.10.2024 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2024 | 15.10.2024 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2024 | 15.10.2024 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2024 | 15.10.2024 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2024 | 15.10.2024 |
| 10 | Quarterly statement of TCS deposited for the quarter ending September 30, 2024 | 15.10.2024 |
| 11 | Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2024 | 15.10.2024 |
| 12 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2024 | 15.10.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2024 | 30.10.2024 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2024 | 30.10.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2024 | 30.10.2024 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2024 | 30.10.2024 |
| 17 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2024 | 30.10.2024 |
| 18 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2023-24 | 31.10.2024 |
| 19 | Quarterly statement of TDS deposited for the quarter ending September, 2024 | 31.10.2024 |
| 20 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) | 31.10.2024 |
| 21 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2024 | 31.10.2024 |
| 22 | Copies of declaration received in Form No. 60 during April 1, 2024 to September 30, 2024 to the concerned Director/Joint Director | 31.10.2024 |
| 23 | Due date for filing of return of income for the assessment year 2024-25 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply | 31.10.2024 |
| 24 | Audit report under section 44AB for the assessment year 2024-25 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | 31.10.2024 |
| 25 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction | 31.10.2024 |
| 26 | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2024) | 31.10.2024 |
| 27 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2024) | 31.10.2024 |
| 28 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] | 31.10.2024 |
| 29 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2024 | 31.10.2024 |
| 30 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2024 | 31.10.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Sept., 2024 | 20th October, 2024 | Due Date for filling GSTR – 3B return for the month of Sept., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Sept., 2024 | 22nd October, 2024 | Due Date for filling GSTR – 3B return for the month of Sept., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Sept.., 2024 | 24th October, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Sept.., 2024) | 11.10.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.10.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of July, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month Monthly Quarterly Return | 13.10.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.10.2024 |
G. Statement for payment of self-assessed Tax (CMP-08):
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: (Jul-Sep, 2024) |
18.10.2024 |
H. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.10.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
******
Tax Compliance Tracker – September, 2024 (Updated on 30th August 2024)
September 2024 brings several critical tax compliance deadlines under the Income Tax Act, 1961, and GST laws. Key Income Tax deadlines include the deposit of TDS/TCS for August by September 7, issuance of TDS certificates under various sections by September 14, and the filing of audit reports for the assessment year 2024-25 by September 30. Advance tax payments and Form 24G submissions are also due by mid-September. On the GST front, GSTR-3B returns for August are due on September 20 for taxpayers with a turnover exceeding ₹5 crores, and by September 22 or 24 for smaller taxpayers based on their state grouping. Additionally, GSTR-1 for August, GSTR-6 for Input Service Distributors, and GSTR-7 and GSTR-8 for tax deductors and e-commerce operators have specific deadlines in September. Other significant deadlines include the monthly payment of GST under the QRMP scheme by September 25 and filing GSTR-11 by UIN holders by September 28. Adhering to these deadlines is crucial to maintain compliance and avoid penalties.
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of August, 2024. However, all sum deducted /collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.09.2024 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2024 | 14.09.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2024 | 14.09.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2024 | 14.09.2024 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of July, 2024 | 14.09.2024 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2024 has been paid without the production of a challan | 15.09.2024 |
| 7 | Second instalment of advance tax for the assessment year 2025-26 | 15.09.2024 |
| 8 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2024 | 15.09.2024 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2024 | 30.09.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2024 | 30.09.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of August, 2024 | 30.09.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of August, 2024 | 30.09.2024 |
| 13 | 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 his/its return of income on October 31, 2024) | 30.09.2024 |
| 14 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on November 30, 2024) | 30.09.2024 |
| 15 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on November 30, 2024) | 30.09.2024 |
| 16 | Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution | 30.09.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Aug., 2024 | 20th September, 2024 | Due Date for filling GSTR – 3B return for the month of Aug., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Aug., 2024 | 22nd September, 2024 | Due Date for filling GSTR – 3B return for the month of Aug, 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Aug., 2024 | 24th September, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Aug.., 2024) | 11.09.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.09.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.09.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.09.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.09.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of July, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return | 13.09.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.09.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.09.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
*****
Tax Compliance Tracker – August, 2024 (Updated on 30.07.2024)
Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of July, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.08.2024 |
| 2. | Due date for issue ofTDS Certificate for tax deducted under section 194-IA in the month of June, 2023 | 14.08.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2023 | 14.08.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2023 | 14.08.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
14.08.2024 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan | 15.08.2024 |
| 7 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of July, 2023 | 15.08.2024 |
| 8 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023
Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023 |
15.08.2024 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2023 | 30.08.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2023 | 30.08.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2023 | 30.08.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of July, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
30.08.2024 |
| 13 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023). | 31.08.2024 |
| 14 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023). | 31.08.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| July., 2024 | 20th August, 2024 | Due Date for filling GSTR – 3B return for the month of July, 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| July., 2024 | 22nd August, 2024 | Due Date for filling GSTR – 3B return for the month of July, 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| July., 2024 | 24th August, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (July., 2024) | 11.08.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.08.2024 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.08.2024 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.08.2024 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.08.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of July, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.08.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date
|
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.08.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.08.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – July, 2024 (Updated on 30.06.2024)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of June, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.07.2024 |
|
2. |
Due date for deposit of TDS for the period April 2024 to June 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.07.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May, 2024 | 15.07.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of May, 2024 | 15.07.2024 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of May, 2024 | 15.07.2024 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of May, 2024 | 15.07.2024 |
| 7 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2024 | 15.07.2024 |
| 8 | Quarterly statement of TCS deposited for the quarter ending June 30, 2024 | 15.07.2024 |
| 9 | Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2024 | 15.07.2024 |
| 10 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2024 | 15.07.2024 |
| 11 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2024 | 30.07.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of June, 2024 | 30.07.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for the month of June, 2024 | 30.07.2024 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for the month of June, 2024 | 30.07.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of June, 2024 | 30.07.2024 |
|
16 |
Quarterly statement of TDS deposited for the quarter ending June 30, 2024 | 31.07.2024 |
| 17 | Return of income for the assessment year 2024-25 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E. | 31.07.2024 |
| 18 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2024 | 31.07.2024 |
| 19 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2024) | 31.07.2024 |
| 20 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June, 2024 | 31.07.2024 |
| 21 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June, 2024 | 31.07.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| June., 2024 | 20th July, 2024 | Due Date for filling GSTR – 3B return for the month of June, 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| June., 2024 | 22nd July, 2024 | Due Date for filling GSTR – 3B return for the month of June, 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| June., 2024 | 24th July, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return
(June., 2024) |
11.07.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars
|
Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.07.2024 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.07.2024 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.07.2024 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.07.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of May, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.07.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.07.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.07.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: April – June, 2024 |
18.07.2024 |
Tax Compliance Tracker – June, 2024 (Updated on 30.05.2024)
1. Compliance requirement under Income Tax act, 1961
|
Sl. |
Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of May, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.06.2024 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2024 | 14.06.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2024 | 14.06.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2024 | 14.06.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of April, 2024 | 14.06.2024 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2024 has been paid without the production of a challan | 15.06.2024 |
| 7 | Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March, 2024 | 15.06.2024 |
| 8 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2023-24 | 15.06.2024 |
| 9 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of May, 2024 | 15.06.2024 |
| 10 | Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year 2023-24 | 15.06.2024 |
| 11 | Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2023-24 | 29.06.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2024 | 30.06.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2024 | 30.06.2024 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of May, 2024 | 30.06.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of May, 2024 | 30.06.2024 |
|
16 |
Return in respect of securities transaction tax for the financial year 2023-24 | 30.06.2024 |
| 17 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2024 | 30.06.2024 |
| 18 | Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2023-24 | 30.06.2024 |
| 19 | Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2024 | 30.06.2024 |
| 20 | Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2023-24. This statement is required to be furnished to the unit holders in form No. 64B | 30.06.2024 |
| 21 | Furnishing of Equalisation Levy statement for the Financial Year 2023-24 | 30.06.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| May. 2024 | 20th June, 2024 | Due Date for filling GSTR – 3B return for the month of May, 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
|
Tax period |
Due Date | Particulars |
| May., 2024 | 22nd June, 2024 | Due Date for filling GSTR – 3B return for the month of May, 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
|
Tax period |
Due Date | Particulars |
| May., 2024 | 24th June, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
|
Tax period |
Due Date | Remarks |
| Monthly return (May., 2024) | 11.06.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.06.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.06.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.06.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.06.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of May, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly
Quarterly Return |
13.06.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.06.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.06.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – May, 2024 (Updated on 02.05.2024)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of April, 2024. However, all sum deducted/ collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.05.2024 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2024 | 15.05.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2024 | 15.05.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March, 2024 | 15.05.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of March, 2024 | 15.05.2024 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2024 has been paid without the production of a challan | 15.05.2024 |
| 7 | Quarterly statement of TCS deposited for the quarter ending March 31, 2024 | 15.05.2024 |
| 8 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2024 | 15.05.2024 |
| 9 | Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2023-24 | 30.05.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2024 | 30.05.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April, 2024 | 30.05.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2024 | 30.05.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of April, 2024 | 30.05.2024 |
| 14 | Issue of TCS certificates for the 4th Quarter of the Financial Year 2023-24 | 30.05.2024 |
| 15 | Quarterly statement of TDS deposited for the quarter ending March 31, 2024 | 31.05.2024 |
| 16 | Return of tax deduction from contributions paid by the trustees of an approved superannuation fund | 31.05.2024 |
| 17 | Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2023-24 | 31.05.2024 |
| 18 | Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2023 by reporting financial institutions | 31.05.2024 |
| 19 | Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2023-24 and hasn’t been allotted any PAN | 31.05.2024 |
| 20 | Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN | 31.05.2024 |
| 21 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2024) | 31.05.2024 |
| 22 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2024) | 31.05.2024 |
| 23 | Statement of donation in Form 10BD to be furnished by reporting person under section 80G(5)(iii) or section section 35(1A)(i) in respect of the financial year 2023-24 | 31.05.2024 |
| 24 | Certificate of donation in Form no. 10BE as referred to in section 80G(5)(ix) or section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2023-24. | 31.05.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Apr., 2023 | 20th May, 2024 | Due Date for filling GSTR – 3B return for the month of Apr, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars |
| Apr., 2023 | 22nd May, 2024 | Due Date for filling GSTR – 3B return for the month of Apr, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars |
| Apr., 2023 | 24th May, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Apr., 2023) | 11.05.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.05.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.05.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.05.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.05.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly
Quarterly Return |
13.05.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.05.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.05.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – April, 2024 (Updated on 29.03.2024)
1. Compliance requirement under Income Tax act, 1961
|
Sl. |
Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2024. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.04.2024 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2024 | 14.04.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2024 | 14.04.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of February, 2024 | 14.04.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of February, 2024 | 14.04.2024 |
| 6 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2024 | 15.04.2024 |
| 7 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2024 | 15.04.2024 |
| 8 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2024 has been paid without the production of a challan | 30.04.2024 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2024 | 30.04.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2024 | 30.04.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of March, 2024 | 30.04.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of March, 2024 | 30.04.2024 |
| 13 | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2024 | 30.04.2024 |
| 14 | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2023 to March 31, 2024 | 30.04.2024 |
| 15 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2024 | 30.04.2024 |
| 16 | Due date for deposit of TDS for the period January 2024 to March 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 30.04.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Due Date | Particulars |
| Mar., 2023 | 20th April, 2024 | Due Date for filling GSTR – 3B return for the month of Mar, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
|
Tax period |
Due Date | Particulars |
| Mar., 2023 | 22nd April, 2024 | Due Date for filling GSTR – 3B return for the month of Mar., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
|
Tax period |
Due Date | Particulars |
| Mar., 2023 | 24th April, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||
B. Filing Form GSTR-1:
|
Tax period |
Due Date | Remarks |
| Monthly return (Mar., 2023) | 11.04.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.04.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.04.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.04.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.04.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly
Quarterly Return |
13.04.2024 |
E. GST Refund:
|
Form No. |
Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
|
Compliance Particular |
Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.04.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.04.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
|
Compliance Particular |
Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: Jan – Mar, 2024 |
18.04.2024 |
Tax Compliance Tracker – March, 2024 (Updated on 02.03.2024)
1. Compliance Requirement Under Income Tax Act, 1961
|
S. No |
Compliance Particulars | Due Dates |
|
1 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2024 |
01.03.2024 |
|
2. |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2024 | 01.03.2024 |
| 3 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of Janu.ary, 2024 | 01.03.2024 |
| 4 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of January, 2024 | 01.03.2024 |
|
5 |
Due date for deposit of Tax deducted/collected for the month of February, 2024. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.03.2024 |
| 6 | Fourth instalment of advance tax for the assessment year 2024-25 | 15.03.2024 |
| 7 | Due date for payment of whole amount of advance tax in respect of assessment year 2024-25 for assessee covered under presumptive scheme of section 44AD / 44ADA | 15.03.2024 |
| 8 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2024 has been paid without the production of a Challan | 15.03.2024 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2024 | 16.03.2024 |
| 10 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2024 | 16.03.2024 |
| 11 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of January, 2024 | 16.03.2024 |
| 12 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of January, 2024 | 16.03.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2024 | 30.03.2024 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2024 | 30.03.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February, 2024 | 30.03.2024 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of February, 2024 | 30.03.2024 |
| 17 | Country-By-Country Report in Form No. 3CEAD for the previous year 2022-23 by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group | 31.03.2024 |
| 18 | Country-By-Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2022 to March 31, 2023) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | 31.03.2024 |
| 19 | Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4) | 31.03.2024 |
| 20 | Furnishing of an updated return of income for the Assessment Year 2021-22 |
31.03.2024 |
2. Compliance Requirement Under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Due Date | Particulars |
| Feb., 2023 | 20th March, 2024 |
Due Date for filling GSTR – 3B return for the month of Feb, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
|
Tax period |
Due Date | Particulars | |
| Feb., 2023 | 22nd March, 2024 | Due Date for filling GSTR – 3B return for the month of Feb., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
|
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
|||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
|
Tax period |
Due Date | Particulars | |
| Feb., 2023 | 24th March, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
|
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
|||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
|
Monthly return (Feb., 2023) |
11.03.2024 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.03.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month |
13.03.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.03.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month |
10.03.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.03.2024 |
E. GST Refund:
|
Form No. |
Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
|
Compliance Particular |
Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.03.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.03.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Taxation Update: Taxpayers can opt for Composition Scheme for the Financial Year 2024-25 by accessing the GST Portal, which will be open upto March 31, 2024. Use Navigation ‘Services -> Registration -> Application to Opt for Composition Levy’, and file Form CMP-02.
Tax Compliance Tracker – February, 2024 (Updated on 28.01.2024)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of January, 2024. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.02.2024 |
|
2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2023 | 14.02.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2023 | 14.02.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2023 | 14.02.2024 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2023 | 14.02.2024 |
|
6 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2024 has been paid without the production of a challan | 15.02.2024 |
| 7 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2023 | 15.02.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Jan., 2023 | 20th February, 2024 | Due Date for filling GSTR – 3B return for the month of Jan, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
|
Jan., 2023 |
22nd February, 2024 | Due Date for filling GSTR – 3B return for the month of Jan., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
|
Tax period |
Due Date | Particulars | |
| Jan., 2023 | 24th February, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
|
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. |
|||
B. Filing Form GSTR-1:
|
Tax period |
Due Date | Remarks |
| Monthly return
(Jan., 2023) |
11.02.2024 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.02.2024 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month | 13.02.2024 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.02.2024 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month |
10.02.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.02.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.02.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.02.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – January, 2024 (Updated on 27.12.2023)
1. Compliance requirement under Income Tax act, 1961 for January, 2024
|
Sl. |
Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of December, 2023. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.01.2024 |
|
2. |
Due date for deposit of TDS for the period October 2023 to December 2023 when Assessing Officer has permitted quarterly deposit of TDS under 192, 194A, 194D or 194H | 07.01.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2023 | 14.01.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2023 | 14.01.2024 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2023 | 14.01.2024 |
|
6 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2023 has been paid without the production of a challan | 15.01.2024 |
| 7 | Quarterly statement of TCS for the quarter ending December 31, 2023 | 15.01.2024 |
| 8 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending Dec., 2023 | 15.01.2024 |
| 9 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2023 | 15.01.2024 |
| 10 | Quarterly TCS certificate in respect of quarter ending December 31, 2023 | 30.01.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2023 | 30.01.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2023 | 30.01.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2023 | 30.01.2024 |
| 14 | Quarterly statement of TDS for the quarter ending December 31, 2023 | 31.01.2024 |
| 15 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec. 31, 2023 | 31.01.2024 |
| 16 | Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident | 31.01.2024 |
2. Compliance Requirement under GST, 2017 for January, 2024
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Due Date | Particulars |
| Dec., 2023 | 20th January, 2024 |
Due Date for filling GSTR – 3B return for the month of Dec, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
|
Tax period |
Due Date | Particulars | |
| Dec., 2023 | 22nd January, 2024 | Due Date for filling GSTR – 3B return for the month of Jan., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
|
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep. |
|||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
|
Tax period |
Due Date | Particulars | |
| Dec., 2023 | 24th January, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
|
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. |
|||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
|
Monthly return (Dec., 2023) |
11.01.2024 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.01.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.01.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.01.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month |
10.01.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.01.2024 |
E. GST Refund:
|
Form No. |
Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
|
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.01.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.01.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: Oct-Dec, 2023 |
18.01.2024 |
I. Please note: GST Amnesty scheme appeals applicable till January 31, 2024
In a bid to assist taxpayers grappling with Goods and Services Tax (GST) issues, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant amnesty scheme. This initiative allows specified GST taxpayers to lodge appeals against GST tax demand orders until January 31, 2024.
Tax Compliance Tracker – December, 2023 (Updated on 02.12.2023)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of November, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.12.2023 |
|
2. |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2023 has been paid without the production of a challan | 15.12.2023 |
| 3 | Third instalment of advance tax for the assessment year 2024-25 | 15.12.2023 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2023 | 15.12.2023 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2023 | 15.12.2023 |
|
6 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2023 | 15.12.2023 |
| 7 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of November, 2023 | 15.12.2023 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
15.12.2023 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2023 | 30.12.2023 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2023 | 30.12.2023 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2023 | 30.12.2023 |
| 12 | Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2022 to December 31, 2022) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | 30.12.2023 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of November, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
30.12.2023 |
| 14 | Filing of belated/revised return of income for the assessment year 2023-24 for all assessee (provided assessment has not been completed before December 31, 2023) | 31.12.2023 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Nov., 2023 | 20th December, 2023 | Due Date for filling GSTR – 3B return for the month of Nov, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Nov., 2023 | 22nd December, 2023 | Due Date for filling GSTR – 3B return for the month of Nov., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Nov., 2023 | 24th December,
2023 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. | |||
B. Filing Form GSTR-1:
|
Tax period |
Due Date | Remarks |
| Monthly return
(Nov., 2023) |
11.12.2023 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars
|
Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.12.2023 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.12.2023 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month |
10.12.2023 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.12.2023 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.12.2023 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date
|
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.12.2023 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.12.2023
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
Tax Compliance Tracker – November , 2023 (Updated on 29.10.2023)
1. Compliance requirement under Income Tax act, 1961
|
Sl. |
Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of Tax deducted/collected for the month of October, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan | 07.11.2023 |
|
2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September, 2023 | 14.11.2023 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of September, 2023 | 14.11.2023 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of September, 2023 | 14.11.2023 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of September, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
14.11.2023 |
|
6 |
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2023 | 15.11.2023 |
| 7 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2023 has been paid without the production of a challan | 15.11.2023 |
| 8 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October, 2023 | 15.11.2023 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2023 | 30.11.2023 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2023 | 30.11.2023 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of October, 2023 | 30.11.2023 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of October, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
30.11.2023 |
| 13 | Return of income for the assessment year 2023-24 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) | 30.11.2023 |
| 14 | Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2022-23 | 30.11.2023 |
| 15 | Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2022-23 (Form No. 64) | 30.11.2023 |
| 16 | Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2022-23) to units holders | 30.11.2023 |
| 17 | Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA. | 30.11.2023 |
| 18 | Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB | 30.11.2023 |
| 19 | Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2022-23. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A | 30.11.2023 |
| 20 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company has any international/specified domestic transaction]. | 30.11.2023 |
| 21 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is November 30, 2023). | 30.11.2023 |
|
22 |
Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager. (if the assessee is required to submit return of income on November 30, 2023). | 30.11.2023 |
|
23 |
The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023-24 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1).
Note: The due date has been extended from October 31, 2023 to November 30, 2023 vide Circular no. 16/2023, dated 18-09-2023 |
30.11.2023 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
|
Oct., 2023 |
20th November, 2023 |
Due Date for filling GSTR – 3B return for the month of Oct, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
|
Oct., 2023 |
22nd November, 2023 | Due Date for filling GSTR – 3B return for the month of Oct.., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
|
Oct., 2023 |
24th November, 2023 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing |
|
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
|
Monthly return (Oct., 2023) |
11.11.2023 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.11.2023 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month | 13.11.2023 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.11.2023 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month |
10.11.2023 |
D. GSTR – 1 QRMP monthly / Quarterly return
|
Form No. |
Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly Quarterly Return |
13.11.2023 |
E. GST Refund:
|
Form No. |
Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
|
Compliance Particular |
Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.11.2023 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – 28.11.2023
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
*****
Tax Compliance Tracker – October, 2023 (Updated on 01.10.2023)
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
|
1 |
Due date for deposit of tax deducted/collected for the month of September, 2023. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan |
07.10.2023 |
|
2. |
Due date for deposit of TDS for the period July 2023 to September 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.10.2023 |
| 3 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2023 has been paid without the production of a challan | 15.10.2023 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2023 | 15.10.2023 |
|
5 |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2023 | 15.10.2023 |
|
6 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2023 | 15.10.2023 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of August, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
15.10.2023 |
| 8 | Quarterly statement of TCS deposited for the quarter ending September 30, 2023 | 15.10.2023 |
| 9 | Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2023 | 15.10.2023 |
| 10 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of September, 2023 | 15.10.2023 |
| 11 | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2023
Note: Due to extension of due date of TCS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TCS certificate shall be October 15, 2023 |
15.10.2023 |
| 12 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023
Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023 |
15.10.2023 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2023 | 30.10.2023 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2023 | 30.10.2023 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2023 | 30.10.2023 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of September, 2023
Note: Applicable in case of specified person as mentioned under section 194S |
30.10.2023 |
| 17 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2023 | 30.10.2023 |
| 18 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23 | 31.10.2023 |
| 19 | Quarterly statement of TDS deposited for the quarter ending September, 2023 | 31.10.2023 |
| 20 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) | 31.10.2023 |
| 21 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2023 | 31.10.2023 |
| 22 | Copies of declaration received in Form No. 60 during April 1, 2023 to September 30, 2023 to the concerned Director/Joint Director | 31.10.2023 |
| 23 | Due date for filing of return of income for the assessment year 2023-24 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply.
Note: The due date of furnishing of Return of Income in Form ITR-7 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1) has been extended from October 31, 2023 to November 30, 2023, vide Circular no. 16/2023, dated 18-09-2023 |
31.10.2023 |
| 24 | Audit report under section 44AB for the assessment year 2023-24 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | 31.10.2023 |
| 25 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction. | 31.10.2023 |
| 26 | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2023). | 31.10.2023 |
| 27 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2023). | 31.10.2023 |
| 28 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] |
31.10.2023 |
| 29 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2023 | 31.10.2023 |
| 30 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2023 | 31.10.2023 |
| 31 | Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution.
Note: the due date for furnishing the Audit report in Form no. 10B/10BB has been extended from September 30, 2023 to October 31, 2023 vide Circular no. 16/2023, dated 18-09-2023 |
31.10.2023 |
Important Update:
- Centre Announces 3-Month Extension For Implementing Revised TCS Rates : Increased TCS rates to apply from 1st October, 2023: The increase in TCS rates; which were to come into effect from 1st July, 2023 shall now come into effect from October 1, 2023.
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Sep, 2023 | 20th October, 2023 | Due Date for filling GSTR – 3B return for the month of Sep, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Sep, 2023 | 22nd October, 2023 | Due Date for filling GSTR – 3B return for the month of Sep., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
|
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
|||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Sep, 2023 | 24th October,
2023 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return
(Sep., 2023) |
11.10.2023 |
1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.10.2023 |
|
GSTR -6 |
Every Input Service Distributor (ISD) | 13th of succeeding month |
13.10.2023 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.10.2023 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2023 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
|
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme.
|
a) GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.
b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month – Monthly
Quarterly Return |
13.10.2023 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
25.10.2023 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – 28.10.2023
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
*****
In case of any queries or suggestions, please contact [email protected].
Disclaimer: While every effort has been made to provide accurate and up-to-date information, errors or omissions may occur. The author shall not be liable for any direct, indirect, special, or incidental damages resulting from the use of this information. It is recommended to verify the details and seek professional advice for specific tax compliance requirements.
Author Bio
GSTR 9 and 9C are different. GSTR 9 is annual return while GSTR 9C is reconciliation statement.