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Managing compliance-related deadlines is crucial for businesses. This article provides an organized compilation of the due dates for compliance related to GST, Income Tax, ESI, PF Acts, and FEMA in May 2024. Stay informed about the important dates to ensure smooth operations and avoid penalties.

The compliance calendar covers various aspects, including GST returns like GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, and RFD-10. It also includes due dates for TDS/TCS payment, Advance Tax payment, TDS/TCS certificate issuance, Aadhaar-PAN linking, PF/ESIC payment, and PF return filing. Additionally, it highlights the due date for the annual return on Foreign Liabilities and Assets under FEMA.

Due Date Compliance Calendar for the Month of  May 2024 (As updated on 05th May 2024)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. APRIL -2024 20-MAY

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. APRIL -2024 11-MAY
GSTR-1 /(IFF Optional) for Taxpayers who have opted for QRMP APRIL -2024 13-MAY

> 25-05-2024- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for APRIL month

> 13-05-2024- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for APRIL month

> 20-05-2024- Due date for filing GSTR-5A (to be filed by the OIDAR) for APRIL month

> 13-05-2024- Due date for filing GSTR-6 (to be filed by Input Service Distributor for APRIL month.

> 10-05-2024- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for APRIL month

> 10-05-2024- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to collect TCS under GST for APRIL month.

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

> 30-05-2024-ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 24-25.

B. Due dates for Compliance under Income tax

  • 07-05-2024 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of APRIL
  • 15-05-2024- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o MARCH
  • 15-05-2024 Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o MARCH
  • 15-05-2024- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o MARCH
  • 15-05-2024- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o MARCH
  • 15-05-2024- Quarterly statement of TCS deposited for the quarter ending March 31, 2024
  • 30-05-2024-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of APRIL
  • 30-05-2024-Issue of TCS certificates for the 4th Quarter of the Financial Year 2023-24
  • 31-05-2024-Quarterly statement of TDS deposited for the quarter ending March 31, 2024​
  • 31-05-2024-Last date to Link with Aadhaar with PAN to make the PAN operative to have normal TDS rates instead of higher for the period ending 31st March 2024.

C. Due dates Compliances under ESI, PF Acts

> 15-05-2024- ESIC Payment for m/o APRIL

> 15-05-2024-PF Payment for m/o APRIL

D. Due dates Compliances under Companies Act / FEMA / FSSAI

> 15-05-2024- LLP BEN 2 Extended date for filing form for declarations received from Individuals meeting the criteria for Significant Beneficial Ownership in Form No. LLP BEN-1

> 15-05-2024- Extended date for filing return when an LLP receives a declaration of beneficial interest from registered partner in Form 4B or beneficial partner in Form 4C and records the same in the register of partners.

> 30-05-2024-Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 23-24.

> 30-05-2024-Annual Return of Limited Liability Partnership (LLP) for FY 23-24.

> 31-05-2024-“Report on Corporate Social Responsibility for FY 23-24 by companies to whom it is applicable. “

> 31-05-2024-“E-filing of Annual Return for FY 23-24 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.

> 07-05-2024 – ECB-2 – Return of External Commercial Borrowings for April.

Due Date Compliance Calendar for the Month of  March 2024 (As updated on 05th March 2024)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year

Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

FEB-2024 20-MARCH

GSTR-1

Turnover

Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. FEB -2024 11-MARCH
GSTR-1 /(IFF Optional) for Taxpayers who have opted for QRMP FEB -2024 13-MARCH

> 25-03-2024- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for FEB month

> 13-03-2024- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for FEB month

> 20-03-2024- Due date for filing GSTR-5A (to be filed by the OIDAR) for FEB month

> 13-03-2024- Due date for filing GSTR-6 (to be filed by Input Service Distributor for FEB month.

> 10-03-2024- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for FEB month

> 10-03-2024- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for FEB month.

> 31-03-2024- RFD – 11: Application for Letter of Undertaking (LUT) for FY 2024-2025.

> 15-03-2024-Annexure – V: Opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)

> 31-03-2024- CMP – 02: Regular taxpayers to opt for Composition Scheme for FY 2024-25

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

Compliance Calendar

B. Due dates for Compliance under Income tax

> 07-03-2024 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of FEB

> ​15-03-2024- Third instalment of advance tax for the assessment year 2024-25​

> 01-03-2024- Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of JAN

> 16-03-2024 Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Jan

> 16-03-2024- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o Jan

> 16-03-2024- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o Jan

> 30-03-2024-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of FEB

> 31-03-2024-Last date for COMPLETING Tax Saving Investments

> 31-03-2024-Last date for filling ITR -U for the FY 2020-21.

C. Due dates Compliances under ESI, PF Acts

> 15-03-2024- ESIC Payment for m/o FEB

> 15-03-2024-PF Payment for m/o FEB

Due Date Compliance Calendar for the Month of  February 2024 (As updated on 05th February 2024)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year

Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore  

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JAN-2024 20-FEB

GSTR-1

Turnover

Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JAN -2024 11-FEB
GSTR-1 /(IFF Optional) for Taxpayers who have opted for QRMP JAN -2024 13-FEB

> 25-01-2024- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for JAN month

> 13-02-2024- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for JAN month

> 20-02-2024- Due date for filing GSTR-5A (to be filed by the OIDAR) for JAN month

> 13-02-2024- Due date for filing GSTR-6 (to be filed by Input Service Distributor for JAN month.

> 10-02-2024- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for JAN month

> 10-02-2024- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for JAN month.

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

> 07-02-2024 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of JAN

> ​14-02-2024- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o DEC

> 14-02-2024 Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o DEC

> 14-02-2024- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o DEC

> 14-02-2024- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o DEC

> ​15-02-2024-QUARTERLY TDS CERTIFICATE FOR Dec Quarter.

C. Due dates Compliances under ESI, PF Acts

> 15-02-2024- ESIC Payment for m/o JAN

> 15-02-2024-PF Payment for m/o JAN

Due Date Compliance Calendar for the Month of  January 2024 (As updated on 04th January 2024)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year

Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. DEC-2023 20-JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I DEC Quarter 22- JAN
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II DEC Quarter 24- JAN

GSTR-1

Turnover

Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. DEC -2023 11-JAN
GSTR-1 /(IFF Optional) for Taxpayers who have opted for QRMP DEC -2023 13-JAN

> 13-01-2024- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for DEC month

> 18-01-2024- CMP-08 (DEC Quarter) – The Due Date for filing Form CMP-08 for Composition Dealers

> 20-01-2024- Due date for filing GSTR-5A (to be filed by the OIDAR) for DEC month

> 13-01-2024- Due date for filing GSTR-6 (to be filed by Input Service Distributor for DEC month.

> 10-01-2024- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for DEC month

> 10-01-2024- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for DEC month.

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

> 07-01-2024 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Dec

> ​14-01-2024- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Nov

> 14-01-2024 Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o NOV

>14-01-2024- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o NOV

>14-01-2024- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o NOV

>15-01-2024- Quarterly statement of TCS for the quarter ending December 31, 2023

>30-01-2024- Quarterly TCS certificate in respect of quarter ending December 31, 2023

>​​31-01-2024Quarterly statement of TDS for the quarter ending December 31, 2023

> 30-01-2024-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of DEC

 C. Due dates Compliances under ESI, PF Acts

> 15-01-2024- ESIC Payment for m/o DEC

> 15-01-2024-PF Payment for m/o DEC

Due Date Compliance Calendar for the Month of  December 2023 (As updated on 3rd December 2023)

A. Due dates for Compliances under GST 

  • 31-12-2023- GSTR 9 – The Most Comprehensive Annual Return for FY 2022-23 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. However, registered person with aggregate turnover upto INR 2 Crores have option to file GSTR-9. 
  • 31-12-2023- GSTR-9C – Annual Return for FY 2022-23 by registered person whose Annual Turnover for FY 2022-23 is above Rs. 5 Cores (Annual Return + Reconciliation Statement in GSTR-9C self-certified by the businesses themselves). 
  • GSTR-3B – Monthly GST Return
Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore 

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

NOV-2023 20-DEC

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

NOV -2023 11-DEC
GSTR-1 /(IFF Optional) for Taxpayers who have opted for QRMP NOV -2023 13-DEC
  •  25-12-2023- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for NOV month 
  • 13-12-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for NOV month 
  • 20-12-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for NOV month 
  • 13-12-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for NOV month. 
  • 10-12-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for NOV month 
  • 10-12-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for NOV month. 
  • RFD-10 – 18 Months after the end of quarter for which refund is to be claimed. 

Due Date Compliance Calendar

B. Due dates for Compliance under Income tax 

  • 07-12-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Nov. 
  • ​15-12-2023- Third instalment of advance tax for the assessment year 2024-25​ 
  • 15-12-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o Oct
  • 15-12-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o Oct 
  • 15-12-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o Oct 
  • 15-12-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o Oct 
  • 30-12-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of Nov 
  • ​​31-12-2023-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)

C. Due dates Compliances under ESI, PF Acts

  • 15-12-2023- ESIC Payment for m/o SEP 2023
  • 15-12-2023-PF Payment for m/o SEP 2023

D. Due dates Compliances under FEMA

  • 31-12-2023-Filing of APR by An Indian Party / Resident Individual which has made an Overseas Direct Investment. The report needs to be submitted for each Joint Venture / Wholly Owned Subsidiary outside India

Due Date Compliance Calendar for the Month of October 2023 (As updated on 4th October 2023)

A. Due dates for Compliances under GST 

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year

Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. SEP-2023 20-OCT
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I SEP Quarter 22- OCT
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II SEP Quarter 24- OCT

GSTR-1

Turnover

Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. SEP -2023 11-OCT
GSTR-1 /(IFF Optional -NA) for Taxpayers who have opted for QRMP SEP -2023 13-OCT

> 13-10-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for SEP month

> 18-10-2023- CMP-08 (SEP Quarter) – The Due Date for filing Form CMP-08 for Composition Dealers

> 20-10-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for SEP month

> 13-10-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for SEP month.

> 10-10-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for SEP month

> 10-10-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for SEP month.

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

> 07-10-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of SEP.

> 15-10-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o AUG

> 15-10-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o AUG

> 15-10-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident) in m/o AUG

> 15-10-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (On payment for transfer of a virtual digital asset) in m/o AUG

> 15-10-2023- Quarterly statement of TCS deposited for the Sep quarter

> 15-10-2023- Quarterly TCS certificate in respect of tax collected by any person for the June quarter

> 15-10-2023-Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the June quarter

> 30-10-2023-Quarterly TCS certificate (in respect of tax collected by any person) for the Sep quarter

> 31-10-2023-​Quarterly statement of TDS deposited for the Sep quarter

> 30-10-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of SEP

> 31-10-2023​​-Due date for filing of return of income for AY 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 5Aapply (Due date of Return in Form ITR-7 has been extended to November 30, 2023

> 31-10-2023​​-Audit report under section 44ABfor the AY 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

C. Due dates Compliances under ESI, PF Acts

>15-10-2023- ESIC Payment for m/o SEP 2023

> 15-10-2023-PF Payment for m/o SEP 2023

D. Due dates Compliances under Companies Act

> 14-10-2023- Due date for filling of ADT-1

> 29-10-2023- Due date for filling of AOC 4 for Financial Statements

> 31-10-2023- Due Date for Filing Form MSME-1 for the period of April to September.

> 31-10-2023- Due date for Form 8 FOR LLP

Due Date Compliance Calendar for the Month of  September 2023 (As updated on 02nd September 2023)

Due dates for Compliances under GST 

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. AUG-2023 20-SEP

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

AUG -2023 11-SEP
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP AUG -2023 13-SEP

25-09-2023- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for AUG month

> 13-09-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for AUG month

> 20-09-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for AUG month

13-09-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for AUG month.

> 10-09-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for AUG month

> 10-09-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for AUG month.

28-9-2023- Due date for filing GSTR-11- Statement for Inward supplies by persons having UIN for claiming GST Refund (for AUG month)

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

07-09-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of Aug.

> 30-09-2023 – Due date for filing of audit report under section 44AB​ for the assessment year 2023-24 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2023)​

30-09-2023 – Quarterly statement of TCS deposited for the quarter ending June 30, 2023 (Note: The due date of furnishing TCS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023)

> 30-09-2023 – Quarterly statement of TDS deposited for the quarter ending June 30, 2023 (Note: The due date of furnishing TDS statement has been extended from June 30, 2023 to September 30, 2023 vide Circular no. 9/2023, dated 28-06-2023)

> 15-09-2023 – Second instalment of advance tax Assessment year 2024-25 (FY 2023-24)

> 14-09-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o JULY

> 14-09-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JULY

> 14-09-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) in m/o JULY

> 14-09-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (TDS on payment to resident contractor or resident professional) in m/o JULY

> 30-09-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of AUG

C. Due dates Compliances under ESI, PF Acts

> 15-09-2023- ESIC Payment for m/o AUG 2023

> 15-09-2023-PF Payment for m/o AUG 2023

D. Due dates Compliances under Companies Act

> 27-09-2023- AOC 4 (OPC) – Form for filing Financial Statements

> 30-09-2023-DIR 3 KYC Mandatory for Every individual having DIN.

Due Date Compliance Calendar for the Month of  August 2023 (As updated on 03rd August 2023)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JULY-2023 20-AUG

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JULY -2023 11-AUG
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP JULY -2023 13-AUG

> 25-08-2023- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for JULY month

> 20-08-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for JULY month

> 20-08-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for JULY month

> 13-08-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for JULY month.

> 10-08-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for JULY month

> 10-08-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for JULY month.

> 28-08-2023- Due date for filing GSTR-11- Statement for Inward supplies by persons having UIN for claiming GST Refund (for JULY month)

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

> 07-08-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of JULY.

> 14-08-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o JUNE

>14-08-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JUNE

> 14-08-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) in m/o JUNE

> 14-08-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (TDS on payment to resident contractor or resident professional) in m/o JUNE

> 30-08-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of JULY

C. Due dates Compliances under ESI, PF Acts

> 15-08-2023- ESIC Payment for m/o JULY 2023

> 15-08-2023-PF Payment for m/o JULY 2023

Due Date Compliance Calendar for the Month of  July 2023 (As updated on 4th July 2023)

DUE DATE COMPLIANCE CALENDAR FOR JULY 2023 

A. Due dates for Compliances under GST 

  • GSTR-3B – Monthly GST Return
Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JUNE-2023 20-JULY
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I JUNE Quarter 22- JULY
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II JUNE Quarter 24- JULY

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

JUNE -2023 11-JULY
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP JUNE -2023 13-JULY
  •  20-07-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for JUNE month 
  • 18-07-2023- CMP-08 (JUNE Quarter) – The Due Date for filing Form CMP-08 for Composition Dealers 
  • 20-07-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for JUNE month 
  • 13-07-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for JUNE month. 
  • 10-07-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for JUNE month 
  • 10-07-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for JUNE month. 
  • RFD-10 – 18 Months after the end of quarter for which refund is to be claimed. 

B. Due dates for Compliance under Income tax 

  • 31-07-2023- Return of income for the assessment year 2023-24 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. 
  • 07-07-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of JUNE. 
  • 15-07-2023- Quarterly statement of TCS deposited for the quarter ending JUNE 30, 2023 
  • 30-05-2023- Issue of TCS certificates for the 4th Quarter of the Financial Year 2021-22 
  • 31-07-2023- Quarterly statement of TDS deposited for the quarter ending JUNE 30, 2023
  • 15-07-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable property) in m/o JUNE
  • 15-07-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o JUNE 
  • 15-07-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) in m/o JUNE 
  • 15-07-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (TDS on payment to resident contractor or resident professional) in m/o JUNE 
  • 30-07-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of JUNE

C. Due dates Compliances under ESI, PF Acts

  • 15-07-2023- ESIC Payment for m/o JUNE 2023
  • 15-07-2023-PF Payment for m/o JUNE 2023

D. Due dates Compliances under FEMA

15-07-2023- Annual return on Foreign Liabilities and Assets is required to be submitted by all the India resident companies which have received FDI and/ or made overseas investment in any of the previous year(s), including current year by July 15th every year.

Due Date Compliance Calendar for the Month of  May 2023 (As updated on 30th April 2023)

A. Due dates for Compliances under GST

> GSTR-3B – Monthly GST Return

Turnover in the previous financial year

Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore  & For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores. APRIL-2023 20-MAY

GSTR-1

Turnover

Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

APRIL -2023 11-MAY
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP APRIL -2023 13-MAY

25-05-2023- Payment of tax in PMT-06 by a registered person who has opted to file return under QRMP Scheme in PMT-06 – challan for APRIL month

> 20-05-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for APRIL month

20-05-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for APRIL month

13-05-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for APRIL month.

10-05-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for APRIL month

> 10-05-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for APRIL month.

> RFD-10 – 18 Months after the end of quarter for which refund is to be claimed.

B. Due dates for Compliance under Income tax

07-05-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of APRIL.

> 15-05-2023- Quarterly statement of TCS deposited for the quarter ending March 31, 2023

> 30-05-2023- Issue of TCS certificates for the 4th Quarter of the Financial Year 2021-22

31-05-2023- Quarterly statement of TDS deposited for the quarter ending March 31, 2023

> 15-05-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o MARCH

>15-05-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o MARCH

> 15-05-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) in m/o MARCH

15-05-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (TDS on payment to resident contractor or resident professional) in m/o APRIL 

> 30-05-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of APRIL

C. Due dates Compliances under ESI, PF Acts

> 15-05-2023- ESIC Payment for m/o APRIL 2023

> 15-05-2023-PF Payment for m/o APRIL 2023

Due Date Compliance Calendar for the Month of  April 2023 (As updated on 03rd April 2023)

A. Due dates for Compliances under GST 

  • GSTR-3B – Monthly GST Return
Turnover in the previous financial year Return for the Month Due Date
For Taxpayer with Annual Turnover More than Rs 5 crore  

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

MARCH -2023 20-APRIL
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – I MARCH Quarter 22- APRIL
For Taxpayer who is opting for QRMP Scheme having Turnover up to 5 crores. – category – II MARCH Quarter 24- APRIL

GSTR-1

Turnover Return for Month / Quarter Due Date
ABOVE INR. 5.00 Crore

& For Taxpayer who is not opting for QRMP Scheme having Turnover up to 5 crores.

MARCH -2023 11-APRIL
GSTR-1 / IFF – Optional for Taxpayers who have opted for QRMP MARCH -2023 13-APRIL
  •  20-04-2023- Due date for filing GSTR-5 (to be filed by Non-Resident taxable person) for MARCH month 
  • 20-04-2023- Due date for filing GSTR-5A (to be filed by the OIDAR) for MARCH month 
  • 13-04-2023- Due date for filing GSTR-6 (to be filed by Input Service Distributor for MARCH month. 
  • 10-04-2023- Due date for filing GSTR-7 (to be filed by the by the person who is required to deduct TDS under GST under GST for MARCH month 
  • 10-04-2023- Due date for filing GSTR-8 (to be filed by the e-commerce operators required to deduct TDS under GST for MARCH month. 
  • 18-04-2023- CMP-08 (March Quarter) – The Due Date for filing Form CMP-08 for Composition Dealers 
  • 25-04-2023- ITC-04 (OCT -March) – The summery for goods sent for Job work and received after Job work. 
  • 30-04-2023- GSTR-04 (FY 2022-23) – to be filed by a composition dealer on an annual basis 
  • RFD-10 – 18 Months after the end of quarter for which refund is to be claimed. 

B. Due dates for Compliance under Income tax 

  • 30-04-2023 – Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of MARCH. 
  • 14-04-2023- Due date for issue of TDS Certificate for tax deducted u/s 194-IA (TDS on Immovable   property) in m/o FEB 
  • 14-04-2023- Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in m/o FEB 
  • 14-04-2023- Due date for issue of TDS Certificate for tax deducted under section 194-M (TDS on payment to resident contractor or resident professional) in m/o FEB 
  • 14-04-2023- Due date for issue of TDS Certificate for tax deducted under section 194-S (TDS on payment to resident contractor or resident professional) in m/o FEB 
  • 30-04-2023-Last date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M, 194S in the month of MARCH

C. Due dates Compliances under ESI, PF Acts

  • 15-04-2023- ESIC Payment for m/o MARCH 2023
  • 15-04-2023-PF Payment for m/o MARCH 2023

(Author can be reached at fcamkguptaldh@gmail.com)

(Republished with amendments)

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71 Comments

  1. CA RAHUL J JAJU says:

    Due date for 3B GST payment for QRMP dealer opted for monthly return is 20.5.23 for April

    but there seems some wrong wording in above, pls check

  2. Sanjay Kumar Sinha says:

    Dear Sir
    I am Sanjay Kumar Sinha recently joined in a Company in Manesar, Gurgaon as an Accounts Manager and i have found that the previous employee does not filed TRAN 1 and due to this the Company suffered a loss of Rs, 14,97,580.
    Is it possible to take input credit of this amount allowed by VAT officer in TRAN 1 or is it possible to file TRAN 1?

    Please Guide in this matter.

    Regards
    Sanjay Kumar Sinha
    9811627106

  3. R K BHUWALKA says:

    On hitting the PRINT button it reads as ‘Due Date Compliance Calendar June 2020’ instead of February 2021.
    Please check and do the correction.
    Thanks.

  4. Kinkini (Trust) says:

    We are registered under Sn 12A in 1984. we have to re-register under Sn.12a(1) ac. Form10A provides only for registration u/s12 A(1)a and 12A(1)ab.
    What is last date for re-registration . Can we use Form 10A itself ?

  5. VIJAY SHETTY says:

    Sir, Your presentation is very nice except for Annual Return Form GSTR- 9C is not mandatory for the persons having turnover above 2 crores and below 5 crores

  6. Vivek Kasat says:

    Thanks for the compilation. In case of PF – Don’t you think that in May compliance calendar, reference to April month’s contribution payment in addition to March to be given in the absence of any announcement by EPFO to extend April 2020 wage month’s PF contribution payment due date?

  7. Monica Patadia says:

    We had TDS payment to be made via Bank manual challans for April ’20, which was not processed on 07.05.20 on account of Buddha Purnima (Public / BAnk holiday). The same was duly processed on 08.05.20 i.e. next day was public holiday. Would this be considered as late payment?

  8. Nitin Bansal says:

    In April month I have registered myself for ESIC for the purpose of getting contract but I couldn’t get that contract I have not employed any person. Is mandatory to file monthly contribution. I have also not obtain any IP for any person on my employer portal.

  9. rajesh agarwal says:

    sir, ur presentation is excellent. i just wanted to know, if the compliance date for esi and pf is 15th august ,a national holiday,can the date be read as 16th august as the last date.

  10. V.SURESH says:

    TO COMPLY WITH VARIOUS STATUTORY PROCEDURES OF OUR GOVT., THE PLANNING IS COMPULSORY, FOR WHICH YOUR DUE DATE COMPLIANCE CALENDAR IS VERY MUCH USEFUL.

  11. FCAMKGUPTA says:

    Subscribe to our YouTube channel, “Tax Expert MK GUPTA” for Latest / instant legal updates.
    M.K. Gupta. Chartered Accountant

  12. Paul Chandra Kumar says:

    May add – Statement of Specified Financial Transactions u/s 285BA(1) of the Income tax Act, 1961 – FY 2018-19 -Due Date 31 May 2019

  13. Ahmad says:

    DEAR SIRS
    MY TURNOVER IS BELOW 1.5 cr, I FILED GSTR1 FOR JULY-17 FOR JULY-17 AFTER THAT GOVT GAVE RELIEF FOR SMALL BUSINESS TO FILE GSTR-1 QTRLY SO I FILED GSTR-1 FOR (JUL-AUG-SEP) IN SEP-17,
    NOW JULY-17 DATA HAS BEEN POSTED TWICE AND IT WAS NOT DELETED AUTOMATICALLY AS PER INSTRUCTIONS IN THE MEDIA AT THAT TIME
    I FEEL CONFIDENT OF RECEIVING A HELPFUL REPLY

  14. Vinoth says:

    Dear Sir/Madam,
    I’ve enrolled in GST dt on 11.10.2018 and paid the Tax Amount for the months of October, November & December 2018 before 20th every month. But I don’t know about the e-filing of the returns. I’ve thought that quarterly option is there. When I tried to file the e-returns through online, it shows me about the penalty which is very high. Due to less knowledge and experience of this new GST, I couldn’t able to follow this properly. I don’t know how to waiver the penalty in GST. Pls help me if anyone knows..

  15. AVINASH KUMAR says:

    Dear Sir,
    B. Due dates for Compliance under Income tax
    ≥ 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in m/o Nov 2018.

    here it should be Oct.2018 instead of Nov.2018.
    Pls. revert if I am incorrect.
    Thanks
    Avinash

  16. CA. Monika N Rathi says:

    Hello Sir,
    in compliance calender for the month of october, you have written GSTR-4 for Non Resident taxable person but it for Composition Dealer.

  17. CA Sumit Jalan says:

    Hello sir,
    Could you please quote me the notification/circular/order issued by CBIC based on which you mentioned that the due date of FORM GSTR-3B for July, 2018 to be 20 August, 2018? Thanks in advance.

  18. Aman Garg says:

    If F.y. of WOS outside india is Jan-Dec, we have to file Form ODI Part II along with Balance sheet ending 31st March or 31st December? And till when it is to be filed?

  19. Abhishek says:

    Dear Sir for job work related reporting Form ITC-04 is being used for which last date to file the same was December 31, 2017. ITC-01 is mentioned under your note by typical mistake please correct the same.

  20. SMARTASSOCIATES says:

    SIR, IF I am Filing gstr1 for August months( turnover below1.5 CR) WEBSITE IS NOT Accepting it and only taking return for the months JULY only., which is already filed by me. so what to do? now i have to file GSTR1 return for july, aug, sep, combine or i have to file that Individually?

  21. Anuradha says:

    This query is from the owner of a commercial property, who has given the property on monthly lease rent of Rs 3,60,000. After the introduction of GST, for the first time, Rent and GST are received on 9th October, 2017. Annual gross receipts of Lease rent are Rs 43,20,000 only.
    Pl advise on GST payment and return filing compliances;
    Query 1 : what is the due date for payment of GST, as per the latest timelines ?
    Query 2 : what are the returns to be filed by the owner of the property and the due dates for compliance as per the latest revised guidelines.

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