Navigate February 2024 seamlessly with our Statutory and Tax Compliance Calendar. Stay on top of GST, Income Tax, EPF, ESIC, LODR/SEBI, and Companies Act compliance. Understand due dates and filing requirements for a hassle-free start to the year. Please note, the list may not cover all compliances.

Statutory and Tax Compliance Calendar contains compliance’s related to GST (GSTR 1, GSTR 3B, GSTR 6, GSTR 5 & GSTR 5A), Income Tax (Due date of TDS Payment, Advance Tax payment, TDS Return Filing, Income Tax Return Filing, TDS Certificate Issue etc.), EPF, ESIC, LODR/SEBI, Companies Act, 2013 and other compliances. It explains form which needs to be filed and due date of the same. Please note List of Compliance may not be exhaustive list of Compliances.

Statutory and Tax Compliance Calendar for the Month of February 2024

S. No Particulars of Compliance Forms/returns Due Date
Compliance Calendar Under GST
1 Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of January 2024 GSTR-7 10.02.2024
2 The due date for furnishing statement by e-commerce companies for the Month of January 2024 GSTR-8 10.02.2024
3 GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year. Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for monthly filing of return. GSTR-1 11.02.2024
4 Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme GSTR-1 11.02.2024
5 Taxpayers who Opted for quarterly filing as per QRMP Scheme GSTR-1-IFF 13.02.2024
6 Return of Input Service Distributor (ISD) GSTR-6 13.02.2024
7 Every Non-resident taxable person file Monthly GST Return  Earlier of

a. 20 days after the end of the Calendar month (OR)

b. within 7 days  after the last day of validity period of registration

GSTR-5 13.02.2024
8 OIDARS providing service to other then registered person shall file a monthly GST Return GSTR-5A 20.02.2024
9 GST return for the month of January 2024.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B. And for the taxpayer with Aggregate turnover more than INR 5 crores during previous year

GSTR-3B 20.02.2024
10 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Belonging to 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

GSTR-3B 22.02.2024
11 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

Belonging to 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

GSTR-3B 24.02.2024
12 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. GST – PMT-06 25.02.2024
13 Statement of inward supplies having Unique Identification Number (UIN) for claiming GST refund GSTR-11 28.02.2024
 
S. No Compliance Calendar Under ESI & PF Forms/returns Due Date
1 Payment and filing of ESIC Return for the month of January 2024 ESI challan 15.02.2024
2 Payment and filing of PF Return for the month of January 2024 ECR 15.02.2024
 
S. No Compliance Calendar Under FEMA Forms/returns Due Date
1 The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) Form ECB 2 09.02.2024
       
S. No Compliance Calendar Under SEBI Forms/returns Due Date
1 Statement of deviation(s) or variation(s). Reg 32 (1) 14.02.2024
2 Financial Results along with Limited review report/Auditor’s report. Reg 33 (3) (a) 14.02.2024
 
S. No Compliance Calendar Under Income Tax Forms/returns Due Date
1 Securities Transaction Tax/Commodities Transaction Tax – Due date for deposit of tax collected for the month of January,2024 07.02.2024
2 Due date for deposit of Tax deducted/collected for the month of January,2024 07.02.2024
3 Collection and recovery of equalisation levy on specified services in the month of January,2024 07.02.2024
4 Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of January,2024 Form 27C 07.02.2024
7 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2023. Form 16B 14.02.2024
8 Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2023. Form 16C 14.02.2024
9 Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2023 Form 16D 14.02.2024
10 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of December 2023 Form 16E 14.02.2024
11 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2023 Form 16A 15.02.2024
12 Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of January, 2024 Form 3BC 15.02.2024
13 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 January, 2024 Form 3BB 15.02.2024
14 Due date for furnishing of payment of TDS/TCS for the month of January, 2024 without the production of a challan by an office of the Government FORM 24G 15.02.2024
 
Compliance Calendar Under Companies Act
1 Filing of Annual Return MGT7/MGT-7A 28.02.2024(If any AGM Extension or first AGM was held on 31.12.2023)

Conclusion: Ensuring timely compliance with the intricate web of regulations is indispensable for businesses. This comprehensive guide for February 2024 serves as a roadmap, enabling businesses to meet their obligations seamlessly. Remember to verify any subsequent changes to due dates for accurate compliance. Stay informed, stay compliant!

Note: This Compliance Calendar has been prepared based on the information available as on 30th January 2024. Members are requested to verify the subsequent changes, if any made to the due dates.

Statutory and Tax Compliance Calendar for the Month of January 2024

Compliance Calendar Under GST

S. No

Particulars Forms/returns Due Date
1 Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of December 2023 GSTR-7 10.01.2024
2 The due date for furnishing statement by e-commerce companies for the Month of December 2023 GSTR-8 10.01.2024
3 GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.

Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for monthly filing of return .

GSTR-1 11.01.2024
4 Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme GSTR-1 11.01.2024
5 Return of Input Service Distributor (ISD) GSTR-6 11.01.2024
6 Every Non-resident taxable person file Monthly GST Return Earlier of

a. 20 days after the end of the Calendar month (OR)

b. within 7 days after the last day of validity period of registration

GSTR-5 13.01.2024
7 OIDARS providing service to other then registered person shall file a monthly GST Return GSTR-5A 20.01.2024
8 GST return for the month of December 2023.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

GSTR-3B 20.01.2024
9 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Belonging to 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

GSTR-3B 22.01.2024
10 Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

Belonging to 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

GSTR-3B 24.01.2024
11 Statement of inward supplies having Unique Identification Number (UIN) for claiming GST refund GSTR-11

28.01.2024

Compliance Calendar Under ESI ,PF & Professional Tax

S. No

Particulars Forms/returns Due Date
1 Payment and filing of ESIC Return for the month of December 2023 ESI challan 15.01.2024
2 Payment and filing of PF Return for the month of December 2023 ECR

15.01.2024

Compliance Calendar Under FEMA

S. No Particulars Forms/returns Due Date
1 The borrower are required to report actual ECB transaction on monthly basis through AD category I bank (7 Working days) FORM ECB 2 09.01.2024

 

Compliance Calendar Under SEBI

S. No

Particulars Forms/returns Due Date
1 Quarterly Compliance of Disclosure of Shareholding Pattern Reg 31()1) 21.01.2024
2 Quarterly Compliance of Corporate Governance Report Reg 27(2) 21.01.2024
3 Quarterly Compliance of Statement of Grievance Redressal Mechanism Reg 13(3) 21.01.2024
4 Quarterly Compliance of Reconciliation of share capital audit report Reg 74(5)

30.01.2024

Compliance Calendar Under Income Tax

S. No

Particulars Forms/returns Due Date
1 Securities Transaction Tax/Commodities Transaction Tax

– Due date for deposit of tax collected for the month of December, 2023.

07.01.2024
2 Due date for deposit of Tax deducted/collected for the month of December, 2023. 07.01.2024
3 Due date for deposit of Tax deposited for the month of October,2023 to December, 2023,when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, 194D or 194H 07.01.2024
4 Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending December 31, 2023 07.01.2024
5 Collection and recovery of equalisation levy on specified services in the month of December, 2023 07.01.2024
6 Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of December, 2023 Form 27C 07.01.2024
7 Due date for issue of TDS Certificate for tax deducted under section 194S in the month of November 2023 Form 16E 14.01.2024
8 Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2023 Form 16B 14.01.2024
9 ​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2023 Form 16C 14.01.2024
10 Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of November, 2023 Form 16D 14.01.2024
11 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 Form 24G 15.01.2024
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 December, 2023. Form 3BB 15.01.2024
13 Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of December, 2023 Form 3BC 15.01.2024
14 Quarterly statement to be furnished by specified fund in respect of a non-resident referred to in rule 114AAB in respect of the quarter ending December 30, 2023 Form 49BA 15.01.2024
15 Quarterly statement of TCS deposited for the quarter ending December 31, 2023 Form 27EQ 15.01.2024
16 Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2023 Form 15G/15H 15.01.2024
17 Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2023 Form 15CC 15.01.2024
18 Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of December, 2023 Form 26QE 30.01.2024
19 Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2023 Form 27D 30.01.2024
20 ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2023. Form 26QB 30.01.2024
21 ​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2023. Form 26QC 30.01.2024
22 Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of December, 2023. Form 26QD 30.01.2024
23 Issue of TCS Certificate for the Quarter 3 of F.Y 23-24 TCS Certificate 30.01.2024
24 Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non resident Form 3CEAC 31.01.2024
25 Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending December 31, 2023 Form 10BBB 31.01.2024
26 Intimation by Sovereign Wealth Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending December 31, 2023 Form II SWF 31.01.2024
27 Quarterly statement of TDS deposited for the quarter ending December 31, 2023 Form 24Q/26Q/27Q 31.01.2024
28 Quarterly return of non deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2023 Form 26QAA 31.01.2024
29 Filing of Quarterly TDS Returns (Form 24Q or Form 26Q) TDS Returns

31.01.2024

Compliance Calendar Under Companies Act

S. No

Particulars Forms/returns Due Date
1 Filing of Annual Accounts Form AOC-4, Form AOC-4 XBRL & Form AOC-4 CFS 29.01.2024(If any AGM Extension or first AGM was held on 31.12.2023)
2 Appointment of Auditor FORM ADT-1 14.01.2024(If any AGM Extension or first AGM was held on 31.12.2023)
3 Any resolution being passed or the agreement being entered into (Including Adoption of Accounts for the Public Companies) Form MGT-14

Within 30 days from the date of adoption of accounts/ event

Note: This Compliance Calendar has been prepared based on the information available as on 06th January 2024. Members are requested to verify the subsequent changes, if any made to the due dates.

***

(Republished with Amendments)

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Qualification: CS
Company: P MUTHUKUMARAN AND ASSOCIATES
Location: Chennai, Tamil Nadu, India
Member Since: 31 Jul 2017 | Total Posts: 8
P. Muthukumaran, the founder of P Muthukumaran and Associates, a firm of Practising Company Secretaries, is a commerce and law graduate and Fellow Member of ICSI. Before taking up practice, he was associated with a MNC and handled legal & secretarial department. He has distinguished expos View Full Profile

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7 Comments

  1. Bibhu Prasad Mohapatra says:

    Sir, Please add 15th January 2020 as due date for quarterly intimation of Foreign Remittance Receipts during the quarter October 2019 to December 2019 to the Ministry of Home Affairs for the institutions registered under FCRA Act 2010.

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