Stay compliant with regulations by monitoring the due dates for FEMA, TDS, TCS, GST, PF/ESIC, and Professional Tax with our monthly statutory Compliance calendar 2024-25
July 2024
|
7th |
FEMA |
ECB-2 Return |
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TDS/TCS |
Payment for June 2024 |
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10th |
GST |
GSTR 7 – Return for authorities deducting tax at source |
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GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected |
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11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected for June 2024 |
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13th |
GST |
GSTR 1- Quarterly Return for April to June 2024 for QRMP Filers, T/O < ₹ 5 Cr |
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GSTR 6-Monthly return For Input Service Distributor |
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15th |
P.F. & ESIC |
Payment for June 2024 |
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TDS |
Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in May |
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TCS |
TCS Quarterly Statements (other than Government Deductor) for April to June |
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Income tax |
Statement of Income paid by an investment fund to holder for FY 2024-25 |
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FEMA |
Filing of Annual return for FY 2023-24 on Foreign Liabilities and Assets on FLAIR Portal |
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18th |
GST |
CMP 08- Quarterly statement for composition taxable person for April to June 2024 |
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20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
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GSTR 5-Monthly return by Non-Resident Foreign taxable person |
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|
22nd |
GST |
GSTR 3B- for the month/quarter ended June 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
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24th |
GST |
GSTR 3B- for month/quarter ended June 2024 if turnover below ₹ 5 Cr for (Rest of India) |
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25th |
Income Tax |
Statement of Financial Transactions for Q1 in Form 61A |
|
30th |
GST |
To opt out or in from QRMP for July to Sept 2024 |
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31st |
Income Tax |
Due Date of Income Tax Return for Non-Audit case for the assessment Year 2025-26 |
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Form 67- Due date for claiming foreign tax audit |
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TDS/TCS |
TDS Quarterly Statements (other than government deductor) for April to June |
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Form 26QB – Deposit of TDS u\s 194-IA on payment for purchase of property in June |
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Form 26QD – Deposit of TDS u\s 194M for June for payments made > 50 lacs. by Individual or HUF not subject to tax audit |
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Prof.Tax |
Rs. 1,00,000/- & above for June 2024 |
June 2024
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for May 2024 |
|
|
10th |
GST |
GSTR 7 – Return for authorities deducting tax at source. |
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GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected for May 2024 |
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|
11th |
GST |
GSTR 1- Details of outward supplies of taxable goods /services effected |
|
13th |
GST |
Invoice Furnishing Facility (IFF) for May 2024 in Lieu of GSTR 1 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
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|
14th |
TDS/TCS |
Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in Apr and Non salary TDS return |
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Certificates for Non-salary TDS returns |
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|
15th |
P.F/ESIC |
Monthly P.F/ESIC Payment for May 2024 |
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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 |
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|
Advance Tax 1st Instalment for A.Y. 2024-25 |
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TDS/TCS |
Certificate of TDS for any income other than salary for Quarter ending 31 Mar both for the deductor who is the officer of the Government and other deductor |
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Certificate of TDS to be given to employee in respect to salary paid and tax deducted d.uring F.Y |
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|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
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GSTR 5-Monthly return by Non-Resident (not having PE in India & making taxable supplies in India) |
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|
22nd |
GST |
GSTR 3B for May 2024 if aggregate turnover below Rs. 5Cr. |
|
24th |
GST |
GSTR 3B for May 2024 if turnover below ₹ 5 Cr for Rest of India |
|
25th |
GST |
Monthly Payment for May 2024 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 |
|
30th |
Income Tax |
Report by an approved institution/public sector company under section 35AC (4)/(5) for the year ending March 31 |
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Form No. 10 – statement to be furbished to accumulate income for future application under section 10(21) or section 11(1) in case of Non audit Trusts |
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Furnishing of Equalisation Levy statement for the Financial Year 2023-24 |
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Prof.Tax |
Monthly Return for May (Persons with Tax Liability of ₹ 1,00,000/- & above) |
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TDS/TCS |
Form 26QB – Deposit of TDS u/s 194-IA on payments made for the purchase of property in May DPT 3 filing |
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Form 26QD- Deposit of TDS u/s 194M for May on payments made to resident contractors or professionals > 50 lacs P.A. by individual/HUF not subject to tax audit |
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|
S.T.T. |
Return in respect of securities transactions tax for the F.Y. 2023-24 |
MAY 2024
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for April 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 April 2024 |
|
13th |
GST |
GSTR 1- Invoice Furnishing Facility (IFF) for April 2024 for QRMP Filers |
|
GSTR 6-Monthly return For Input Service Distributor |
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|
15th |
P.F. & ESIC |
Payment for April 2024 |
|
TDS/TCS |
Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in March |
|
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident Foreign taxable person |
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|
22nd |
GST |
GSTR 3B- for April 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
|
24th |
GST |
GSTR 3B- for April 2024 if turnover below ₹ 5 Cr for (Rest of India) |
|
25th |
GST |
Challan PMT 06- Monthly payment for April 2024 for QRMP Filers |
|
30th |
FEMA |
Form OPI- reporting Overseas Investment portfolio undertaken during the half year ending 31st March |
|
LLP |
Form 11 – Annual Return for F.Y. 2023-24 |
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31st |
Income Tax |
Form 61A- Annual financial transactions statement for dividend & interest of previous F.Y. |
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Form 10BD – E-filing of Annual Statement of Donations & Donors |
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TDS/TCS |
TDS Quarterly Statements (other than government deductor) for January to March |
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Form 26QB – Deposit of TDS u\s 194-IA on payment for purchase of property in April |
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Form 26QD – Deposit of TDS u\s 194M for April for payments made > 50 lacs. by Individual or HUF not subject to tax audit |
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|
Prof.Tax |
Rs. 1,00,000/- & above for April 2024 |
APRIL 2024
|
7th |
FEMA |
ECB-2 Return |
|
TDS/TCS |
Payment for Mar 2024 |
|
|
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 2024 for QRMP Filers, Whose T.O. < ₹ 5Cr. |
|
GSTR 6-Monthly return For Input Service Distributor |
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|
14th |
TDS/TCS |
TDS for tax deducted u/s 194-IA, 194-IB, 194M in Feb |
|
15th |
TDS/TCS |
Form 15G/H – Uploading Declarations received for January to March 2024 |
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Form 15CC – Quarterly Statement in respect of foreign remittances for Quarter ending March 2024 |
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|
TCS Quarterly Statement for January to March |
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P.F/ESIC |
Monthly P.F/ESIC Payment for March 2024 |
|
|
18th |
GST |
CMP 08- Quarterly statement for composition taxable person for January to March 2024 |
|
20th |
GST |
GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
|
GSTR 5-Monthly return by Non-Resident |
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|
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 2023-24 |
|
Income Tax |
Form 61A Statement of Financial Transactions for Q4 |
|
|
30th |
GST |
To opt-out or in from QRMP for the period of April to June 2024 |
|
GST 4 – Annual Return of FY 2023-24 for Taxable person under Composition Scheme |
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|
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 2024 |
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TDS/TCS |
Payment for March 2024 |
|
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Deposit of TDS u/s 194-IB 5% during FY 2023-24 |
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Issue of TCS for January to March by All Collectors |
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Form 26QB Deposit of TDS u/s 194-IA for purchase of property in March |
||
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Form 26QD Deposit of TDS u/s 194M for March for payments made > 50 lacs. by Individual or HUF |
||
|
Quarterly return of non-deduction at source by banks from interest on for March Quarter |
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
