CS Lalit Rajput
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 January, 2024. However, all the 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 |
07.02.2024 |
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2. |
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2023 |
14.02.2024 |
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3 |
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2023 |
14.02.2024 |
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4 |
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2023 |
14.02.2024 |
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5 |
Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2023 |
14.02.2024 |
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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 January, 2024 has been paid without the production of a challan |
15.02.2024 |
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7 |
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2023 |
15.02.2024 |
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 |
|
Jan., 2023 |
20th February, 2024 |
Due Date for filling GSTR - 3B return for the month of Jan 2023 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 |
|
|
Jan., 2023 |
22nd February, 2024 |
Due Date for filling GSTR - 3B return for the month of Jan 2023 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 |
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|
Jan., 2023 |
24th February, 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 |
|
Monthly return (Jan., 2023) |
11.02.2024 |
1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceding year, opted for monthly filing of return 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 provider file Monthly GST Return |
20th of succeeding month |
20.02.2024 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.02.2024 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.02.2024 |
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GSTR -8 |
E-Commerce operator registered under GST liable to TCS |
10th of succeeding month |
10.02.2024 |
D. GSTR - 1 QRMP monthly / Quarterly return
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Form No. |
Compliance Particulars |
Timeline |
Due Date |
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Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
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13th of succeeding month - Monthly Quarterly Return |
13.02.2024 |
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 |
|
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. |
25.02.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders - due date 28.02.2024
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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