Due Date Calendar - June 2024

CS Divesh Goyal | Last updated: 03 June 2024

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This calendar outlines the key tax and compliance deadlines for June 2024. It covers various obligations, including Income Tax payments and TDS certificate issuances, GST returns and payments for different categories of taxpayers, ESI and Provident Fund contributions, and company-related filings like DPT-3 and MBP-1. Ensure you are aware of these dates to avoid penalties.

June 2024 Due Dates: Tax and Compliance Calendar

S.No.	Event Date	Act	Applicable Form	Obligation
1	Friday, 7 June 2024	Income Tax	Challan No. ITNS-281	Payment of TDS/TCS of May 2024.
2		FEMA	ECB-2	Return of External Commercial Borrowing of May 2024.
3	Monday, 10 June 2024	GST	GSTR-7	Monthly Return by Tax Deductors for May 2024.
4			GSTR-8	Monthly Return by e-commerce operators for May 2024.
5	Tuesday, 11 June 2024	GST	GSTR-1	Monthly Return of Outward Supplies for May 2024.(Other than QRMP)
6	Thursday, 13 June 2024	GST	GSTR-6	Monthly Return of Input Service Distributor for May 2024.
7			IFF	Optional Upload of B2B invoices, Dr/Cr notes for May 2024 under QRMP scheme.
8	Friday, 14 June 2024	Income Tax	Form 16B	Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in April 2024.
9			Form 16D	Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in April 2024.
10			Form 16C	Issue of TDS Certificate for tax deducted on rent above INR 50,000 pm by individuals/HUF u/s 194-IB where lease has terminated in April.
11			Form 16E	Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in April 2024.
12	Saturday, 15 June 2024	ESI	ESI Challan	Payment of ESI for May 2024
13		Income Tax	Challan No. 280	Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADA cases).
14			Form 16 & 12BA	Issue of Salary TDS Certificates for the FY 23-24.
15			Form 16A	Issue of TDS Certificates (Non Salary) for Q4 of FY 23-24
16		Provident Fund	Electronic Challan cum Return (ECR)	E-Payment of PF for May 2024.
17	Thursday, 20 June 2024	GST	GSTR-3B	Summary Return cum Payment of Tax for May 2024 by Monthly filers. (other than QRMP).
18			GSTR-5 & 5A	Monthly Return by Non-resident taxable person for May 2024.
19	Tuesday, 25 June 2024	GST	PMT-06	Deposit of GST of May 2024 under QRMP scheme.
20	Friday, 28 June 2024	GST	GSTR-11	Return for May 2024 by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
21	Sunday, 30 June 2024	Companies Act	DPT-3	Annual Return of Deposits by Companies other than NBFCs for FY 23-24.
22			MBP-1	Director's Disclosure of Interest and Non-disqualification by Companies.
23			-	Holding of Board Meeting by Companies for Q1.
24		Income Tax	Form 26QB	Deposit of TDS u/s 194-IA on payment made for purchase of property in May 2024
25			Form 26QC	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2024
26			Form 26QD	Deposit of TDS on certain payments made by individual/HUF u/s 194M for May 2024.
27			Form 26QE	Deposit of TDS on Virtual Digital Assets u/s 194S for May 2024.
28			10A	Application of Registration/Provisional Registration, Intimation, Approval/Provisional Approval of Trusts etc.
29			10B	Application for conversion of Provisional Registration to regular or renewal of Registartion/Approval after 5 years of Registration/Approval of Trusts, Instituions etc.
30		Equalisation Levy	Form 1	Statement of Specified Services or E-Commerce Supply or Services
31		Foreign Trade Policy	-	Online annual updation of IEC details. If no changes, confirm same online. Else IEC will be deactivated.
32		SEBI Act	-	Updation of Nomination details or express opting out in Demat/Trading/Mutual Fund Accounts to avoid deactivation.

FAQ :

In June 2024, Income Tax deadlines include payment of TDS/TCS for May 2024 (June 7), issuing TDS certificates for property purchases (Form 16B, June 14), TDS certificates for payments under sections 194M, 194-IB, and 194S (Forms 16D, 16C, 16E, June 14), depositing the first instalment of Advance Tax (June 15), issuing Salary TDS Certificates (Form 16 & 12BA, June 15), issuing Non-Salary TDS Certificates (Form 16A, June 15), and depositing TDS for property purchases, section 194M, and Virtual Digital Assets (Forms 26QB, 26QC, 26QD, 26QE, June 30).

June 2024 GST obligations include filing GSTR-7 for tax deductors (June 10), GSTR-8 for e-commerce operators (June 10), GSTR-1 for outward supplies (June 11), GSTR-6 for Input Service Distributors (June 13), optional IFF for QRMP scheme (June 13), GSTR-3B for monthly filers (June 20), GSTR-5 & 5A for non-resident taxable persons (June 20), and GSTR-11 for UIN holders (June 28).

The ESI challan payment for May 2024 is due on June 15. The Electronic Challan cum Return (ECR) for Provident Fund payment for May 2024 is also due on June 15.

For companies, the DPT-3 annual return of deposits is due on June 30. Directors must also disclose their interest and non-disqualification via MBP-1 by June 30. Additionally, companies are expected to hold their Q1 Board Meeting by June 30.

Yes, other deadlines include the FEMA ECB-2 Return for External Commercial Borrowing (June 7), Equalisation Levy Form 1 statement (June 30), online annual updation of IEC details under the Foreign Trade Policy (June 30), and updating nomination details or opting out in Demat/Trading/Mutual Fund Accounts under SEBI Act (June 30).

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About the Author

CS Divesh Goyal

Practicing Compnay Secretary

CAREER PROFILE He is a Fellow Member of the Institute of Companies Secretaries of India having intense expertise in Corporate Law for the last 8 years. He is a young and progressive Practicing Company Secretary with zeal to dig deep into the nuances of Corporate Laws. Being a researcher at heart, he has done ... Read more

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