Your Monthly Statutory Compliance Calendar (Due Dates) for FEMA, TDS, TCS, GST, PF/ESIC, and Professional Tax.
MARCH 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for February 2024 | |
10th | GST | GSTR 7 – Return for authorities deducting tax at source |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected for February 2024 |
13th | GST | GSTR 1- Invoice Furnishing Facility (IFF) for February 2024 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F. & ESIC | Payment for February 2024 |
TDS | Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in Jan | |
Income Tax | Fourth installment of Advance tax for A.Y. for all Assessee’s | |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident Foreign taxable person | ||
22nd | GST | GSTR 3B- for February 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B- for February 2024 if turnover below ₹ 5 Cr for (Rest of India) |
25th | GST | Challan PMT 06- Monthly payment for February 2024 for QRMP Filers |
30th | TDS | Form 26QB – Deposit of TDS u/s 194-IA on payments made for purchase of property in Feb |
Form 26QD – Deposit of TDS u/s 194M for Feb on payments made to professionals > ₹ 50lacs | ||
31st | GST | RFD-11 – Furnishing of LUT for export of goods/ services for F.Y. 2023-24 |
Annual Return for March 2023 to February 2024 | ||
PTEC Payments for F.Y. 2023-24 | ||
Prof.Tax | Rs. 1,00,000/- & above for February 2024 |
FEBRUARY 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for January 2024 | |
10th | GST | GSTR 7 – Return for authorities deducting tax at source |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected for January 2024 |
13th | GST | GSTR 1- Invoice Furnishing Facility (IFF) for January 2024 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
14th | TDS | Issue of TDS Certificates for tax deduction u/s 194-IA , 194- IB, 194M in December |
Issue of TDS Certificate for Non Salary TDS Returns | ||
15th | P.F. & ESIC | Payment for January 2024 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident Foreign taxable person | ||
22nd | GST | GSTR 3B- for January 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B- for January 2024 if turnover below ₹ 5 Cr for (Rest of India) |
25th | GST | Challan PMT 06- Monthly payment for January 2024 for QRMP Filers |
28th | TDS | Form 26QB- Deposit of TDS u/s 194-IA on Payment made for purchase of property in January 2024 |
Form 26QD- Deposit of TDS u/s 194M for January 2024 on payments made to residents contractors or Professionals greater than 50 Lacs. P.A. by individual/HUF not subject to tax audit | ||
Prof.Tax | Rs. 1,00,000/- & above for January 2024 |
JANUARY 2024
7th | FEMA | ECB-2 Return | |
7th | TDS/TCS | Payment for December 2023 | |
10th | GST | GSTR 7 – Return for authorities deducting tax at source | |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | |||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected for December 2023 | |
13th | GST | Quarterly GSTR 1- for October to December 2023 for QRMP Filers whose aggregate T/O < 5Cr. | |
GSTR 6-Monthly return For Input Service Distributor | |||
15th | TCS | Quarterly Statements (Other than Govt. Deductor) for October to December 2023 | |
TDS | Issue of TDS Certificates for tax deduction u/s 194-IA , 194M in November | ||
P.F. & ESIC | Payment for December | ||
18th | GST | CMP 08- Quarterly Statement for composition taxable person for October to December 2023 | |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. | |
GSTR 5-Monthly return by Non-Resident Foreign taxable person | |||
22nd | GST | GSTR 3B for December 2023 if aggregate turnover below Rs. 5Cr. | |
24th | GST | GSTR 3B for December 2023 if turnover below ₹ 5 Cr for (Rest of India) | |
25th | Income Tax | Form 61A – statement of Financial transactions by depositaries, Registrars & share transfer agents reporting Capital Gains on transfer of Listed Securities for Q3 | |
30th | TCS | Issue of TCS Certificates for October to December by all collectors | |
31st | TDS | Quarterly Statements (other than Govt. Deductor) for October to December 2023 | |
GST | To opt out or in from QRMP for the period of January to March 2024 | ||
Prof.Tax | Rs. 1,00,000/- & above for December 2023 | ||
DECEMBER 2023
7th | FEMA | ECB-2 Return |
7th | TDS/TCS | Payment for November |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for November 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | GST | Payment for November |
Advance Tax 3rd Installment for F.Y. 2023-24 | ||
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident Foreign taxable person | ||
22nd | GST | GSTR 3B for November 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for November 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Challan PMT 06 Monthly payment for November 2023 for QRMP Filers |
31st | Income Tax | Filing of belated/ revised return of income for F.Y. 2023 for all assessee |
FEMA | ODI Part II – Annual performance Report by an Indian party/ Resident individual/ having made overseas Direct Investment in JV\ WOS for F.Y. 2021-22 | |
GST | Annual Return – in GSTR9 & Reconciliation Statement in GSTR9C as applicable for F.Y. 2022-23 | |
Prof.Tax | Rs. 1,00,000/- & above for November 2023 | |
P.F. & ESIC | Payment for November 2023 |
NOVEMBER -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for October | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for October 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for October 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for October 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for October 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Challan PMT06 Monthly payment for October 2023 for QRMP Filers |
29th | FEMA | OPI for overseas Portfolio investments undertaken during the the half year ending 30th September |
30th | Income Tax | Form 10 IC – by Domestic Company to avail Concessional tax rate u/s. 115BAA |
Return of income for the AY 2023-24 to whom international & Domestic transfer Pricing Applies | ||
Form No. 67 Claiming foreign tax credit | ||
Form 3CEAA reported by Constituent entity for an international group for an accounting year | ||
Form 3CEJ by eligible investment fund | ||
Form 3CEAC for intimation by a Constituent entity | ||
Form 3CEAD reporting Country-By-Country Report for Accounting year by a Constituent entity | ||
Form 3CEAE Intimation on behalf of international Group | ||
Prof.Tax | Rs. 1,00,000/- & above for October 2023 |
OCTOBER -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for September | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for September 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for September 2023 |
TDS/TCS | TCS Quarterly Statements for July to September 2023 | |
18th | GST | Quarterly Statement for composition taxable person – CMP 08 for July to September 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for September 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for September 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | ITC-04 for April to October 2023 during FY 2022-23 if aggregate T/O > ₹ 5Cr. |
Income Tax | Statement of Financial transaction by Depositors, Registrars & Share Transfer Agents for Q3 in Form 61A | |
30th | TDS/TCS | LLP-Form 8 Annual Statement of Accounts for F.Y. 2022-23 |
31st | Income Tax | Intimation by a designated constituent entity, resident in India, of an international Group in Form no. 3CEAB |
Annual Audit accounts under section 35(2AA) | ||
Copies Declaration received in Form no. 60 during April- September to Concerned Director | ||
Filing of Return of income for the AY 2023-24 | ||
Form 3CEB in respect of international transactions and specified domestic transaction | ||
Form 3CEJ by eligible investment fund | ||
Form no. 10 under Section 10(21) or section 11(1) | ||
Due Date for Claiming foreign tax credit in Form no. 67 | ||
Prof.Tax | Rs. 1,00,000/- & above for September 2023 | |
TDS/ TCS | TDS Quarterly Statement for July to September 2023 |
SEPTEMBER -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for August | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for August 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for August 2023 |
Income Tax | Advance tax 2nd Installment for F.Y. 2023-24 | |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for August 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for August 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Monthly Payment for August month 2023 through Challan PMT 06 for QRMP Filers |
30th | Income Tax | Tax Audit report under section 44AB for A.Y. 2024-25 |
Audit report under section 10B for A.Y. 2024-25 | ||
Prof.Tax | Rs. 1,00,000/- & above for August 2023 |
AUGUST -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for July | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for July 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for July 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for July 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for July 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Monthly Payment for July month 2023 through Challan PMT 06 for QRMP Filers |
31st | Prof.Tax | Rs. 1,00,000/- & above for July 2023 |
JULY -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for June | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for April to June 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for June 2023 |
Income Tax | Statement of Income Paid or credited by an investment fund to its unit holder for FY 2023- 24 | |
TDS/TCS | TCS Quarterly Statements (Other than Government Deductor) For April to June 2023 | |
FEMA | Filing of Annual Return on Foreign Liabilities and Assets | |
18th | GST | CMP 08- for April to June 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for June 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for June 2023 if turnover below ₹ 5 Cr for Rest of India |
30th | GST | To opt out or in from QRMP for July to September 2023 |
31st | TDS/TCS | TDS Quarterly Statements (Other than Government Deductor) for April to June 2023 |
Income Tax | Due Date to ITR for Non-Audit case for Year 2024-25 | |
Form No. 10 – Statement to be furnished to accumulate income for future application under sector 10 (21) section 11(1)in case of Non audit Trusts. | ||
Due date for Claiming foreign tax credit | ||
Prof.Tax | Rs. 1,00,000/- & above for June 2023 |
JUNE -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for May | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for May 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for May 2023 |
Income Tax | Furnishing of statement (in Form No. 64D) of income paid or credited by an investment fund to its unit holder for the previous year | |
Advance Tax 1st Instalment for F.Y. 2023-24 | ||
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) | ||
22nd | GST | GSTR 3B for May 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for May 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Monthly Payment for May 2023 through Challan PMT06 for QRMP filers. |
29th | Income Tax | Statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in financial year 2023-24 |
30th | Income Tax | Return in respect of securities transaction tax for the financial year 2023-24 |
Report by an approved institution/public sector company under section 35AC (4)/(5) for the year ending March 31 | ||
Furnishing of Equalisation Levy statement for the Financial Year 2023-24 | ||
Prof.Tax | Monthly Return for May (Persons with Tax Liability of ₹ 1,00,000/- & above) | |
MCA | DPT 3 filing |
MAY -2023
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for April | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | Invoice Furnishing Facility (IFF) for April 2023 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for April 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident | ||
22nd | GST | GSTR 3B for April 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for April 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Monthly Payment for April 2023 through Challan PMT06 for QRMP filers. |
30th | Income Tax | Form 49C Submission of Statement by Non-resident having liaison office in India for F.Y. 2023-24 |
FEMA | OPI reporting of overseas portfolio investment undertaken during the half year ending March 31st | |
LLP | Form 11 Annual Return for F.Y. 2022-23 | |
31st | Income Tax | Form 61A Annual Statement of Financial Transactions in respect of Dividend and Interest of FY 2023-24 |
Form 10BD E-filing of Annual Statement of Donations & Donors | ||
TDS/TCS | Quarterly Statement (Other than Government Deductor) for January to March 2023 | |
Prof. Tax | Monthly Return for April (Persons with Tax Liability of ₹ 1,00,000/- & above) |
APRIL-2023
7th | FEMA | ECB-2 Return |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | GSTR 1- For January to March 2023 for QRMP Filers, Whose T.O. < ₹ 5Cr. |
GSTR 6-Monthly return For Input Service Distributor | ||
14th | TDS/TCS | TCS Quarterly Statements for January to March 2023 |
15th | TDS/TCS | Form 15G/H – Uploading Declarations received for January to March 2023 |
Form 15CC – Quarterly Statement in respect of foreign remittances for the Quarter ending March 2023 | ||
P.F/ESIC | Monthly P.F/ESIC Payment for March 2023 | |
18th | GST | CMP 08- Quarterly statement for composition taxable person for January to March 2023 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident | ||
22nd | GST | GSTR 3B for March 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for March 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | ITC-04 for FY 2022-23 |
Income Tax | Form 61A Statement of Financial Transactions for Q3 | |
30th | GST | To opt-out or in from QRMP for the period of April to June 2023 |
GST 4 – Annual Return of FY 2022-23 for Taxable person under the Composition Scheme | ||
Prof. Tax | Monthly Return for March (Persons with Tax Liability of ₹ 1,00,000/- & above) | |
Income Tax | Form no. 61 – Declaration containing particulars of Form No. 60 received during October to March 2023 | |
TDS/TCS | Payment for March 2023 | |
Deposit of TDS u/s 194-IB 5% during FY 2022-23 |
MARCH-2023
7th | FEMA | ECB-2 Return |
TDS/ TCS | Payment for February | |
10th | GST | GSTR 7 – Return for authorities deducting tax. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected | ||
11th | GST | GSTR 1- Details of outward supplies of taxable goods /services effected |
13th | GST | GSTR 1 – Invoice Furnishing Facility (IFF) for February 2023 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for February 2023 |
Income Tax | Advance tax final installment for F.Y. 2022-23 | |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident | ||
22nd | GST | GSTR 3B for March 2023 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for March 2023 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Challan PMT06 Monthly payment for February 2023 for QRMP Filers |
31st | GST | RFD-11 – Furnishing of LUT for export of goods / services for FY 2023-24 |
Prof. Tax | Monthly Return for February (Persons with Tax Liability of ₹ 1,00,000/- & above) | |
Annual Return for March 2022 to February 2023 | ||
PTEC Payment for F.Y. 2022-23 |
Note 1 : For Andaman & Nicobar islands, Andhra Pradesh, Chhattisgarh , Dadra &Nagar Haveli, Gujarat, Goa, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu, Telangana
Note 2 : For Rest of India
