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
December 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for November 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 |
13th | GST | GSTR1 – Invoice Furnishing Facility (IFF) for November 2024 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | TDS/TCS | Issue of TDS Certificate for Non Salary TDS returns |
Issue of TDS Certificates for tax deducted u/s 194-IA, 194-IB, 194M in Oct | ||
Income Tax | Advance Tax 3rd Installment for A.Y. 2025-26 | |
GST | Payment for Nov 2024 | |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident | ||
22nd | GST | GSTR 3B for November 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B for November 2024 if turnover below ₹ 5 Cr (for Rest of India) |
25th | GST | Monthly payments for November 2024 through Challan PMT06 for QRMP filers |
31st | FEMA | Annual Performance Report- in ODI Part-II by an Indian Party/ Resident Individual/ Having made Overseas Direct investment in JV\WOS for F.Y. 2023-24 |
TDS/TCS | Form 26QB – Deposit of TDS u/s 194-IA on payment made for purchase of property in Nov | |
Form 26QD- Deposit for TDS u/s 194M for Nov on payments made to professionals > 50 lacs pa by individual/HUF not subject to tax audit | ||
Income tax | Filing of belated/ revised return of income for the financial year for all assessee | |
GST | Annual Return- in GST GSTR-9 & Reconciliation statement in GSTR 9C as applicable for Financial Year 2023-24 | |
P.F. & ESIC | Payment for November 2024 | |
Prof. Tax | Monthly Return Tax Liability of Rs. 1,00,000/- & above for November 2024 |
November 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for October 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 |
13th | GST | GSTR1 – Invoice Furnishing Facility (IFF) for Oct 2024 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
14th | TDS/TCS | Issue of TDS Certificate for Non Salary TDS returns |
Issue of TDS Certificates for tax deducted u/s 194-IA, 194-IB, 194M in Sept | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for October 2024 |
20th | GST | GSTR 3B-Monthly return if aggregate T/O > ₹ 5Cr. |
GSTR 5-Monthly return by Non-Resident | ||
22nd | GST | GSTR 3B for October 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B for October 2024 if turnover below ₹ 5 Cr (for Rest of India) |
25th | GST | Monthly payments for Oct 2024 through Challan PMT06 for QRMP filers |
29th | FEMA | Form OPI needs to be filed for reporting of overseas portfolio Investments undertaken during the half year ending 30th Sep |
30th | TDS/TCS | Form 26QB – Deposit of TDS u/s 194-IA on payment made for purchase of property in October |
Form 26QD- Deposit for TDS u/s 194M for Oct on payments made to professionals > 50 lacs pa by individual/HUF not subject to tax audit | ||
Income tax | Return of income for AY 2024-25 in case of assessee to whom International and domestic transfer pricing applies | |
Form no. 67- Claiming foreign tax credit in | ||
Form 3CEAA- Report by a constituent entity of an international group for the accounting year | ||
Form 3CEJ- by an eligible investment fund | ||
Form 3CEAC- Intimation by a constituent entity | ||
Form 3CEAD- Country-by-Country report for a reporting accounting year by a constituent entity | ||
Form 3CEAE- Intimation on behalf of an international group | ||
Prof. Tax. | Monthly Return Tax Liability of Rs. 1,00,000/- & above for October 2024 |
October 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for September 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 | GSTR1 – Quarterly Return for Jul to Sept 2024 for QRMP Filers, whose T.O<5Cr. |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | TDS/TCS | TCS Quarterly Statement for Jul to Sept |
Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in Aug | ||
P.F/ESIC | Monthly P.F/ESIC Payment for September 2024 | |
18th | GST | CMP08- Quarterly Statement for composition taxable person for Jul to Sept 2024 |
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 Sept 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B for Sept 2024 if turnover below ₹ 5 Cr (for Rest of India) |
25th | GST | ITC-04 for Apr to Oct 2024 in respect of principal whose agg. T.O.> 5 Cr. during FY 2023-24 |
Income Tax | Form 61A – Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for Q2 | |
30th | TDS/TCS | Issue of TCS Certificate for Jul to Sept by all Collectors |
31st | GST | To opt-out or in from QRMP for Oct to Dec 2024 |
Prof.Tax | Rs. 1,00,000/- & above for September 2024 | |
TDS/TCS | TDS Quarterly Statement (Other than Government Deductor) for July to Sept | |
Form 26QB- Deposit of TDS u/s 194-IA on payment made to purchase of property in Sept | ||
Form 26QD- Deposit for TDS u/s 194M for Sept on payments made to professionals > 50 lacs pa by individual/HUF not subject to tax audit | ||
Income Tax | Form 3CEAB- Intimation by designated Constituent entity, resident in India, of an International Group | |
Annual audited accounts for each approved programmes under section 35(2AA) | ||
Copies of declaration received in Form 60 during Apr 1 to Sept 30, to the concerned Director/ Jt Director | ||
Filing of income tax return for AY 2024-25 for assesses or partners of firms whose accounts require auditing. | ||
Form 3CEB- Report for international and specified domestic transactions. Applicable along with Tax Audit under Section 44AB. | ||
Form 3CEJ – Report by an eligible investment fund | ||
Form 67- Due date for claiming foreign tax credit |
September 2024
7th | FEMA | ECB-2 Return |
7th | TDS/TCS | Payment for August 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 | Invoice Furnishing Facility (IFF) for August 2024 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
14th | TDS/TCS | Issue of TDS Certificates for tax deducted u/s 194-IA, 194-IB, 194M in July |
Issue of TDS certificates for Non-Salary TDS Returns | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for August 2024 |
Income Tax | Advance tax 2nd Installment for F.Y. 2025-26 | |
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 2024 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for August 2024 if turnover below ₹ 5 Cr for Rest of India |
25th | GST | Monthly Payment for August 2024 through Challan PMT 06 for QRMP Filers |
30th | Income Tax | Tax Audit report under section 44AB for A.Y. 2025-26 |
Form no. 10 – to accumulate income for future application under section 10(21) or section 11(1) in case of Audit Trusts | ||
TDS/TCS | Form 26QB – Deposit of TDS u\s 194-IA on payment for purchase of property in August | |
Form 26QD – Deposit of TDS u\s 194M for August for payments made > 50 lacs. by Individual or HUF not subject to tax audit | ||
Prof.Tax | Rs. 1,00,000/- & above for August 2024 |
August 2024
7th | FEMA | ECB-2 Return |
7th | 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 2024 in Lieu of GSTR 1 for QRMP Filers |
GSTR 6-Monthly return For Input Service Distributor | ||
14th | TDS/TCS | Issue of TDS certificate for tax deducted u/s 194-IA, 194-IB, 194M in June |
Issue of TDS certificate for Non-salary TDS returns | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for July 2024 |
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 2024 if aggregate turnover below Rs. 5Cr. |
24th | GST | GSTR 3B for July 2024 if turnover below ₹ 5 Cr (Rest of India) |
25th | GST | Monthly Payment for July month 2024 through Challan PMT 06 for QRMP Filers |
31st | TDS/TCS | Form 26QB – Deposit of TDS u/s 194-IA on payment made for purchase of property in Jul |
Form 26QD – Deposits of TDS u/s 194M for Jul on payments made to resident contractors or professionals >50 lacs by Individual/HUF not subject to tax audit | ||
Prof.Tax | Rs. 1,00,000/- & above for July 2024 |
July 2024
7th | FEMA | ECB-2 Return |
TDS/TCS | Payment for June 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 June 2024 |
13th | GST | GSTR 1- Quarterly Return for April to June 2024 for QRMP Filers, T/O < ₹ 5 Cr |
GSTR 6-Monthly return For Input Service Distributor | ||
15th | P.F. & ESIC | Payment for June 2024 |
TDS | Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in May | |
TCS | TCS Quarterly Statements (other than Government Deductor) for April to June | |
Income tax | Statement of Income paid by an investment fund to holder for FY 2024-25 | |
FEMA | Filing of Annual return for FY 2023-24 on Foreign Liabilities and Assets on FLAIR Portal | |
18th | GST | CMP 08- Quarterly statement for composition taxable person for April to June 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 the month/quarter ended June 2024 if aggregate turnover below Rs. 5Cr. (Note 1) |
24th | GST | GSTR 3B- for month/quarter ended June 2024 if turnover below ₹ 5 Cr for (Rest of India) |
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 |
31st | Income Tax | Due Date of Income Tax Return for Non-Audit case for the assessment Year 2025-26 |
Form 67- Due date for claiming foreign tax audit | ||
TDS/TCS | TDS Quarterly Statements (other than government deductor) for April to June | |
Form 26QB – Deposit of TDS u\s 194-IA on payment for purchase of property in June | ||
Form 26QD – Deposit of TDS u\s 194M for June for payments made > 50 lacs. by Individual or HUF not subject to tax audit | ||
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. |
GSTR 8 – Monthly return by E-commerce Operator regarding Supplies & Tax collected for May 2024 | ||
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 | ||
14th | TDS/TCS | Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB, 194M in Apr and Non salary TDS return |
Certificates for Non-salary TDS returns | ||
15th | P.F/ESIC | Monthly P.F/ESIC Payment for May 2024 |
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 A.Y. 2024-25 | ||
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 | |
Certificate of TDS to be given to employee in respect to salary paid and tax deducted d.uring F.Y | ||
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 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 |
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 | ||
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) | |
TDS/TCS | Form 26QB – Deposit of TDS u/s 194-IA on payments made for the purchase of property in May DPT 3 filing | |
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 | ||
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 | ||
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 | ||
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 | |
31st | Income Tax | Form 61A- Annual financial transactions statement for dividend & interest of previous F.Y. |
Form 10BD – E-filing of Annual Statement of Donations & Donors | ||
TDS/TCS | TDS Quarterly Statements (other than government deductor) for January to March | |
Form 26QB – Deposit of TDS u\s 194-IA on payment for purchase of property in April | ||
Form 26QD – Deposit of TDS u\s 194M for April for payments made > 50 lacs. by Individual or HUF not subject to tax audit | ||
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 | ||
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 |
Form 15CC – Quarterly Statement in respect of foreign remittances for Quarter ending March 2024 | ||
TCS Quarterly Statement for January to March | ||
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 | ||
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 | ||
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 | |
TDS/TCS | Payment for March 2024 | |
Deposit of TDS u/s 194-IB 5% during FY 2023-24 | ||
Issue of TCS for January to March by All Collectors | ||
Form 26QB Deposit of TDS u/s 194-IA for purchase of property in March | ||
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
