1. Compliance requirement under the Income Tax Act, 1961
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Sl. |
Compliance Particulars |
Due Dates |
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1 |
Due date for deposit of Tax deducted/collected for the month of July, 2023. 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 |
07.08.2024 |
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2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June, 2023 |
14.08.2024 |
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3 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of June, 2023 |
14.08.2024 |
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4 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of June, 2023 |
14.08.2024 |
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5 |
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of June, 2023 Note: Applicable in case of specified person as mentioned under section 194S |
14.08.2024 |
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6 |
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2023 has been paid without the production of a challan |
15.08.2024 |
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7 |
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 July, 2023 |
15.08.2024 |
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8 |
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2023 Note: Due to extension of due date of TDS statement vide Circular no. 9/2023, dated 28-06-2023, the revised due date for furnishing TDS certificate shall be October 15, 2023 |
15.08.2024 |
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9 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July, 2023 |
30.08.2024 |
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10 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of July, 2023 |
30.08.2024 |
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11 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of July, 2023 |
30.08.2024 |
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12 |
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of July, 2023 Note: Applicable in case of specified person as mentioned under section 194S |
30.08.2024 |
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13 |
Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2023). |
31.08.2024 |
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14 |
Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on October 31, 2023). |
31.08.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR -3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover >Rs. 5 Cr. in the preceding FY
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Tax period |
Due Date |
Particulars |
|
July 2024 |
20th August,2024 |
Due Date for filling GSTR - 3B return for the month of July, 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group A)
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Tax period |
Due Date |
Particulars |
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|
July 2024 |
22nd August, 2024 |
Due Date for filling GSTR-3B return for the month of July, 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B |
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|
Group A 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 |
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c) Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group B)
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Tax period |
Due Date |
Particulars |
|
|
July 2024 |
24th August, 2024 |
Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing |
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Group B 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 |
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B. Filing Form GSTR-1
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Tax period |
Due Date |
Remarks |
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Monthly return (July 2024) |
11.08.2024 |
1. GST Filing of returns by the registered person with aggregate turnover exceeding INR 5 Crores during the preceding year. 2. Registered person, with aggregate turnover of less than INR 5 Crores during the preceding year, opted for monthly filing of returns under QRMP. |
C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
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GSTR-5 & 5A |
Non-resident ODIAR services providers file Monthly GST Return |
20th of the succeeding month |
20.08.2024 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of the succeeding month |
13.08.2024 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of the succeeding month |
10.08.2024 |
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GSTR -8 |
E-commerce operator registered under GST liable to TCS |
10th of the succeeding month |
10.08.2024 |
D. GSTR - 1 QRMP monthly / Quarterly return
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
|
Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
a) GST QRMP monthly return due date for the month of July, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. b) Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
13th of succeeding month - Monthly Quarterly Return |
13.08.2024 |
E. GST Refund
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Form No. |
Compliance Particulars |
Due Date |
|
RFD -10 |
Refund of Tax to Certain Persons |
18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST - PMT-06
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Compliance Particular
|
Due Date |
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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. |
25.08.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders -due date 28.08.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
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