Wednesday 5 June 2024

Compliance Calendar for the Month of June 2024

S.No

Compliance Calendar Under GST

Forms/returns

Due Date

1

Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST for the month of May 2024

GSTR-7

10.06.2024

2

The due date for furnishing statement by e-commerce companies for the Month of May 2024

GSTR-8

10.06.2024

3

GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during previous year.  

Registered person, with aggregate turnover of less then INR 5 Crores during the previous year and who has  opted for monthly filing of return .                                                                 

GSTR-1

11.06.2024

 

GSTR 1 IFF (Optional) for QRMP for the month of May 2024

GSTR 1 (IFF)

13.06.2024

4

Return of Input Service Distributor (ISD)

GSTR-6

13.06.2024

5

Every Non-resident taxable person file Monthly GST Return  Earlier of
a. 20 days after the end of the Calendar month (OR)
b. within 7 days  after the last day of validity period of registration

GSTR-5

13.06.2024

6

OIDARS providing service to other then registered person shall file a monthly GST Return

GSTR-5A

20.06.2024

7

GST return for the month of May 2024.

For the taxpayer with Aggregate turnover upto INR 5 crores during previous year and taxpayers who has opted for monthly filing of GSTR-3B.

GSTR-3B

20.06.2024

8

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers having an annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing 

Belonging to 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

GSTR-3B

24.06.2024

9

Every UIN Holders shall furnish the details of inward supply received upon the payment of tax and under proper tax invoice as monthly GST Return

GSTR - 11

28.06.2024

10

Annual Return of composition supplier

GSTR-04

30.06.2024

 

 

 

 

S.No

Compliance Calendar Under ESI & PF& IEC

Forms/returns

Due Date

1

Payment and filing of ESIC Return for the month of May 2024

ESI challan

15.06.2024

2

Payment and filing of PF Return for the month of May 2024

ECR

15.06.2024

2

Renewal of Importer-Exporter Code (IEC)

DGFT

30.06.2024

 

 

 

S.No

Compliance Calendar Under FEMA

Forms/returns

Due Date

1

The borrower are required to report actual ECB transaction on monthly basis through AD category I bank  (7 Working days)

Form ECB 2

11.06.2024

 

 

 

 

S.No

Compliance Calendar Under SEBI

Regulation No

Due Date

1

NIL

2

 

 

 

S.No

Compliance Calendar Under Income Tax

Forms/returns

Due Date

1

Due date for deposit of Tax deducted/collected for the month of May, 2024. 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

 

07.06.2024

2

Securities Transaction Tax - Due date for deposit of tax collected for the month of May, 2024

 

07.06.2024

3

Commodities Transaction Tax - Due date for deposit of tax collected for the month of May, 2024

 

07.06.2024

4

Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of May, 2024

Form 27C

07.06.2024

 

Collection and recovery of equalisation levy on specified services in the month of May, 2024

 

07.06.2024

5

Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2024

Form 16B

14.06.2024

6

Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2024

Form 16C

14.06.2024

7

Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April 2024

Form 16 E

14.06.2024

8

Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2024

Form 16D

14.06.2024

9

Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of May, 2024

Form 3BC

15.06.2024

10

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 May, 2024

Form 3BB

15.06.2024

 

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2024

Form 24G

15.06.2024

 

Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2024

Form 16A

15.06.2024

 

First instalment of advance tax for the assessment year 2025-26.

 

 

 

Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2024-25.

Form 16

15.06.2024

 

Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof during Financial Year 2023-24

Form 12BA

15.06.2024

 

Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2023-24) to units holders

Form 64D

15.06.2024

 

Information and documents to be furnished by an Indian concern under section 285A

Form 49D

29.06.2024

 

Due date for efiling of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in Financial Year 2023

Form 3CEK

29.06.2024

15

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2024

Form 26QB

30.06.2024

16

Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of May, 2024

Form 26QC

30.06.2024

17

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2024

Form 26QD

30.06.2024

18

Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of May, 2024

Form 26QE

30.06.2024

19

Return in respect of securities transaction tax for the Financial Year 2023-24.

 

30.06.2024

20

Quarterly return of non deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2024

Form 26QAA

30.06.2024

21

Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2023-24

Form 64C

30.06.2024

22

Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2024

Form 58C/Form 58D

30.06.2024

23

Due date for furnishing of statement of income distributed by business trust to its unit holders during the Financial Year 2023-24. This statement is required to be furnished to the unit holders in Form No. 64B

Form 64B

30.06.2024

24

Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is July 31, 2024)

Form 3AF

30.06.2024

25

Statement of income distributed by securitization trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961 during the Financial Year 2023-24.

Form 64F

30.06.2024

26

Commodities Transaction Tax - Return of taxable commodities transactions for Financial Year 2023-24

 

30.06.2024

27

Statement of Specified Services or E-Commerce Supply or Services

Form 1 Equalisation Levy

30.06.2024

28

Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is July 31, 2024)

Form 10-IJ

30.06.2024

29

Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is July 31, 2024)

Form 10-IL

30.06.2024

 

 

 

 

S.No

Compliance Calendar Under The Companies Act,2013

Forms/returns

Due Date

1

Return of deposit or particulars of transaction not considered as deposit or both as per Section 73 of the Act

FORM DPT-3

30.06.2024

 Note: This Compliance Calendar has been prepared based on the information available as on 05th June 2024. Members are requested to verify the subsequent changes, if any made to the due dates.

Compliance Calendar for the Month of June 2024

S.No Compliance Calendar Under GST Forms/returns Due Date 1 Due date for filing GST...