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September 2024 presents a busy compliance schedule across various tax and regulatory domains, including GST, ESI, PF, FEMA, and Income Tax. For GST, key deadlines include GSTR-7 and GSTR-8 submissions due by September 10, GSTR-1 by September 11, and the option for quarterly return filing under the QRMP scheme by September 13. Additionally, GSTR-5, GSTR-6, and GSTR-5A filings are due between September 13 and 20, with the GSTR-3B deadline varying between September 20, 22, and 24, depending on the turnover and state of the taxpayer. In the ESI and PF domain, the payment and filing of returns for August 2024 are due by September 15. Under FEMA, ECB transaction reporting via Form ECB 2 is due by September 10. For Income Tax, critical deadlines include Income Tax Return Filing, TDS certificate issuance, Form 24G submission by September 15, and multiple audit report filings, such as Form 3CA-CD and Form 29B, by September 30. Compliance with the Companies Act, 2013 also demands attention, with deadlines for filing annual accounts, KYC for directors, and other regulatory filings falling at the end of the month. This comprehensive calendar ensures that businesses and professionals are aware of the essential due dates to maintain regulatory compliance.
Page Contents
- Statutory and Tax Compliance Calendar for the Month of September 2024
- Statutory and Tax Compliance Calendar for the Month of April 2024
- Statutory and Tax Compliance Calendar for the Month of March 2024
- Statutory and Tax Compliance Calendar for the Month of February 2024
- Statutory and Tax Compliance Calendar for the Month of January 2024
Statutory and Tax Compliance Calendar for the Month of September 2024
| S. No | Compliance Calendar Under GST | 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 August 2024 | GSTR-7 | 10.09.2024 |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of August 2024 | GSTR-8 | 10.09.2024 |
| 3 | GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP |
GSTR-1 | 11.09.2024 |
| 4 | Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year have an option to file quarterly returns under the QRMP scheme | IFF (OPTIONAL) | 13.09.2024 |
| 5 | 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 | 13.09.2024 |
| 6 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.09.2024 |
| 7 | OIDARS providing service to other than registered person shall file a monthly GST Return | GSTR-5A | 20.09.2024 |
| 8 | GST return for the month of August 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. |
GSTR-3B | 20.09.2024 |
| 9 | 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 | 22.09.2024 |
| 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 | 24.09.2024 |
| 11 | Challan for depositing GST by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP Scheme. | PMT-06 | 25.09.2024 |
| 12 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28.09.2024 |
| S. No | Compliance Calendar Under ESI & PF | Forms/returns | Due Date |
| 1 | Payment and filing of ESIC Return for the month of August 2024 | ESI challan | 15.09.2024 |
| 2 | Payment and filing of PF Return for the month of August 2024 | ECR | 15.09.2024 |
| 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 | 10.09.2024 |
| S. No | Compliance Calendar Under Income Tax | Forms/returns | Due Date |
| 1 | Securities Transaction Tax – Due date for deposit of tax collected for the month of August, 2024 | 07.09.2024 | |
| 2 | Commodities Transaction Tax – Due date for deposit of tax collected for the month of August, 2024 | 07.09.2024 | |
| 3 | 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 August, 2024 | Form 27C | 07.09.2024 |
| 4 | Collection and recovery of equalisation levy on specified services in the month of August, 2024 | 07.09.2024 | |
| 5 | 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 | |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2024 | Form 16B | 14.09.2024 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2024 | Form 16C | 14.09.2024 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of July, 2024 | Form 16D | 14.09.2024 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of July 2024 | Form 16E | 14.09.2024 |
| 10 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2024 | Form 24G | 15.09.2024 |
| 11 | Second instalment of advance tax for the assessment year 2025-26. | 15.09.2024 | |
| 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 August, 2024 | Form 3BB | 15.09.2024 |
| 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 August, 2024 | Form 3BC | 15.09.2024 |
| 14 | 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 | Form 3CA-CD / Form 3CB-CD | 30.09.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2024 | Form 26QB | 30.09.2024 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2024 | Form 26QC | 30.09.2024 |
| 17 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of August, 2024 | Form 26QD | 30.09.2024 |
| 18 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of August, 2024 | Form 26QE | 30.09.2024 |
| 19 | Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2024) | Form 66 | 30.09.2024 |
| 20 | Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of subsection (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution. (if due date of submission of return of income is October 31, 2024) | Form 10B | 30.09.2024 |
| 21 | Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A (if due date of submission of return of income is October 31, 2024) | Form 10BB | 30.09.2024 |
| 22 | Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE (if due date of submission of return of income is October 31, 2024 | Form 10CCB | 30.09.2024 |
| 23 | Report under section 80JJAA of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2024 | Form 10DA | 30.09.2024 |
| 24 | Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2024) | Form 10-IJ | 30.09.2024 |
| 25 | Verification by an Accountant under sub-rule (3) of rule 21AJA Verification (if due date of submission of return of income is October 31, 2024) | Form 10-IL | 30.09.2024 |
| 26 | Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company (if due date of submission of return of income is October 31, 2024) | Form 29B | 30.09.2024 |
| 27 | Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company (if due date of submission of return of income is October 31, 2024 | Form 29C | 30.09.2024 |
| 28 | Due date for filing audit report under section 33AB(2) (if due date of submission of return of income is October 31, 2024) | Form 3AC | 30.09.2024 |
| 29 | Due date for filing audit report under section 33ABA(2) (if due date of submission of return of income is October 31, 2024) | Form 3AD | 30.09.2024 |
| 30 | Audit Report under section 35D(4)/35E(6) of the Income- tax Act, 1961 (if due date of submission of return of income is October 31, 2024) | Form 3AE | 30.09.2024 |
| 31 | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is October 31, 2024) | Form 3AF | 30.09.2024 |
| 32 | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 (if due date of submission of return of income is October 31, 2024) | Form 3CE | 30.09.2024 |
| 33 | Audit report to be filed by the Sovereign Wealth Fund claiming exemption under clause (23FE) of section 10 of the Income -tax Act, 1961. (if due date of submission of return of income is October 31, 2024) | Audit Report SWF | 30.09.2024 |
| 34 | Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income – tax Act, 1961 (if the assessee is required to submit return of income on November 30, 2024 | Form 9A | 30.09.2024 |
| 35 | Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 (if the assessee is required to submit return of income on November 30, 2024) | Form 10 | 30.09.2024 |
| 36 | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale (if due date of submission of return of income is October 31, 2024 | Form 3CEA | 30.09.2024 |
| 37 | Report under section 10AA of the Income -tax Act, 1961 (if due date of submission of return of income is October 31, 2024) | Form 56F | 30.09.2024 |
| S. No | Compliance Calendar Under The Companies Act,2013 | Forms/returns | Due Date |
| 1 | Filing of Annual Accounts for one person company | FORM AOC-4 | 27.09.2024 |
| 2 | KYC For Directors | DIR-3 KYC/WEB | 30.09.2024 |
| 3 | Appointment of Cost Auditor | FORM CRA-2 | 27.09.2024 |
| 4 | Annual Accounts of Foreign Companies | FC -3 | 30.09.2024 |
| 5 | Convening the Annual General Meeting (AGM) of the Company | Section 96 | 30.09.2024 |
| 6 | Mandatory DEMAT of shares of the company other than OPC and Small company | Rule 9B in the Companies (Prospectus and Allotment of Securities) Rules, 2014 | 30.09.2024 |
Note: This Compliance Calendar has been prepared based on the information available as on 03rd September 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 April 2024
|
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 March 2024. | GSTR-7 | 10.04.2024 |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of March 2024. | GSTR-8 | 10.04.2024 |
| 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 | 11.04.2024 |
| 4 | Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has opted for quarterly filing of return (January – March) | GSTR-1 | 13.04.2024 |
| 5 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.04.2024 |
| 6 | Person registered under the composition scheme shall file quarterly return (Jan -Mar) | GST CMP – 08 | 18.04.2024 |
| 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 | 20.04.2024 |
| 8 | OIDARS providing service to other then registered person shall file a monthly GST Return | GSTR-5A | 20.04.2024 |
| 9 | GST return for the month of March 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. |
GSTR-3B | 20.04.2024 |
| 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: Chattisgarh, 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 | 22.04.2024 |
| 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 | 24.04.2024 |
| 12 | Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return | GSTR – 11 | 28.08.2024 |
| 13 | Annual Return of composition supplier | GSTR-04 | 30.04.2024 |
|
S.No |
Compliance Calendar Under ESI & PF | Forms/returns |
Due Date |
| 1 | Payment and filing of ESIC Return for the month of March 2024 | ESI challan | 15.04.2024 |
| 2 | Payment and filing of PF Return for the month of March 2024 | ECR | 15.04.2024 |
|
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 | 09.04.2024 |
|
S.No |
Compliance Calendar Under SEBI | Regulation No |
Due Date |
| 1 | Grievance Redressal Mechanism | 13(3) | 21.04.2024 |
| 2 | Quarterly Compliance Report on Corporate Governance | 27(2) | 21.04.2024 |
| 3 | Holding of securities & Shareholding Pattern separately for each class of securities. | 31(1) | 21.04.2024 |
| 4 | Reconciliation of share capital audit report | 30.04.2024 | |
|
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 March,2024 | 07.04.2024 | |
| 2 | Due date for deposit of Tax collected for the month of March,2024 | 07.04.2024 | |
| 3 | Due date for deposit of Tax deposited for the month of March,2024 | 07.04.2024 | |
| 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 March,2024 | Form 27C | 07.04.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2024 | Form 16B | 14.04.2024 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2024 | Form 16C | 14.04.2024 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of February, 2024 | Form 16 E | 14.04.2024 |
| 8 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of February, 2024 | Form 16D | 14.04.2024 |
| 9 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) for quarter ending March,2024 | Form 15CC | 15.04.2024 |
| 10 | 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 March, 2024 | Form 3BC | 15.04.2024 |
| 11 | 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 | Form 3BB | 15.04.2024 |
| 12 | 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 March 31, 2024 | Form 49BA | 15.04.2024 |
| 13 | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of section 80LA, in respect of remittances, made for the quarter of Jan to Mar of 2023-24 | Form 15CD | 15.04.2024 |
| 14 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of March,2024. | Form 26QE | 30.04.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2024 | Form 26QB | 30.04.2024 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2024 | Form 26QC | 30.04.2024 |
| 17 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of March, 2024 | Form 26QD | 30.04.2024 |
| 18 | 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 | |
| 19 | Intimation by Sovereign Wealth Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending March 31, 2024 | Form II SWF | 30.04.2024 |
| 20 | 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 | Form 61 | 30.04.2024 |
| 21 | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2024 | Form 15G/15H | 30.04.2024 |
| 22 | 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 | |
| 23 | Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending March 31, 2024 | Form 10BBB | 30.04.2024 |
| 24 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2024 | Form 24G | 30.04.2024 |
| S.No |
Compliance Calendar Under The Companies Act,2013 |
Forms/returns |
Due Date |
| 1 | Return on dues from small and Medium enterprises (Oct’23 to Mar,24) | MSME – 1 | 30.04.2024 |
| 2 | Annual Return of Dormant company | MSC-3 | 30.04.2024 |
| 3 | Half-yearly return by Nidhi Companies (Oct’23 to Mar,24) | NDH 3 | 30.04.2024 |
Statutory and Tax Compliance Calendar for the Month of March 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 February 2024 | GSTR-7 | 10.03.2024 |
| 2 | The due date for furnishing statement by e-commerce companies for the Month of February 2024 | GSTR-8 | 10.03.2024 |
| 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 | 11.03.2024 |
| 4 | Return of Input Service Distributor (ISD) | GSTR-6 | 13.03.2024 |
| 5 | 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 | 20.03.2024 |
| 6 | OIDARS providing service to other then registered person shall file a monthly GST Return | GSTR-5A | 20.03.2024 |
| 7 | GST return for the month of February 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. |
GSTR-3B | 20.03.2024 |
| 8 | 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 | 22.03.2024 |
| 9 | 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 | 24.03.2024 |
| 10 | 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 | 25.03.2024 |
| 11 | Statement of inward supplies having Unique Identification Number(UIN) for claiming GST refund | GSTR-11 | 28.03.2024 |
| 12 | Time Limit for renewal of LUT | LUT | 31..03.2024 |
| 13 | Composition taxable persons and those interested to opt into the scheme for FY 2024-25 can do so by submitting a declaration on the GST portal | CMP-02 | 31..03.2024 |
| S.No | Compliance Calendar Under ESI & PF | Forms/returns | Due Date |
| 1 | Payment and filing of ESIC Return for the month of February 2024 | ESI challan | 15.03.2024 |
| 2 | Payment and filing of PF Return for the month of February 2024 | ECR | 15.03.2024 |
| 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 | 11.03.2024 |
| S. No | Compliance Calendar Under Income Tax | Forms/returns | Due Date |
| 1 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of January, 2024 | Form 26QE | 01.03.2024 |
| 2 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2024 | Form 26QB | 01.03.2024 |
| 3 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2024 | Form 26QC | 01.03.2024 |
| 4 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of January, 2024 | Form 26QD | 01.03.2024 |
| 5 | Securities Transaction Tax/Commodities Transaction Tax – Due date for deposit of tax collected for the month of Febraury,2024 | 07.03.2024 | |
| 6 | Due date for deposit of Tax deducted/collected for the month of Febraury,2024 | 07.03.2024 | |
| 7 | Collection and recovery of equalisation levy on specified services in the month of Febraury,2024 | 07.03.2024 | |
| 8 | 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 February,2024 | Form 27C | 07.03.2024 |
| 9 | 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 February, 2024 | Form 3BC | 15.03.2024 |
| 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 February, 2024 | Form 3BB | 15.03.2024 |
| 11 | Due date for furnishing of payment of TDS/TCS for the month of February, 2024 without the production of a challan by an office of the Government | FORM 24G | 15.03.2024 |
| 12 | Fourth installment of advance tax for the Assessment year 2024-25 | 15.03.2024 | |
| 13 | Fourth Installment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA | 15.03.2024 | |
| 14 | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of January 2024 | Form 16E | 17.03.2024 |
| 15 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2024 | Form 16B | 17.03.2024 |
| 16 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of January, 2024 | Form 16C | 17.03.2024 |
| 17 | Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of January, 2024 | Form 16D | 17.03.2024 |
| 18 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of February, 2023 | Form 26QE | 30.03.2024 |
| 19 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of February, 2024 | Form 26QB | 30.03.2024 |
| 20 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of February, 2024 | Form 26QC | 30.03.2024 |
| 21 | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of February, 2024 | Form 26QD | 30.03.2024 |
| 22 | Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the Previous Year 2022 | Form 67 | 31.03.2024 |
| 23 | Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending March 31, 2024 | 31.03.2024 | |
| 24 | 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 | Form 3CEAD | 31.03.2024 |
| S. No | Compliance Calendar Under The Companies Act,2013 | Forms/returns | Due Date |
| 1 | For the financial year 2022-2023,form CSR-2 shall be filed separately on or before 31st March,2024 after filing FORM AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind As),as the case may be | FORM CSR-2 | 31.03.2024 |
Note: This Compliance Calendar has been prepared based on the information available as on 29th February 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 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) |
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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Author Bio
Wonderful compilation Mr. Muthukumaran. The compliance list in our country is so long but you have covered the most.
Thank you for the kind words
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.
its very good information about Statutory filing and payments
Very Informative…!
31/3 Income Tax Return date missed
dear muthu,
pl keep PT due dates also.