COMPLIANCE CALENDAR FOR THE MONTH OF FEBRUARY 2024

S.No	Particulars of Compliance	Forms/returns	Due Date
Compliance Calendar Under GST
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 January 2024	GSTR-7	10.02.2024
2	The due date for furnishing statement by e-commerce companies for the Month of January 2024	GSTR-8	10.02.2024
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	11.02.2024
4	Registered person, with aggregate turnover of less then INR 5 Crores during the previous year have an option to file quarterly returns under the QRMP scheme	GSTR-1	11.02.2024
5	Taxpayers who Opted for quarterly filing as per QRMP Scheme	GSTR-1-IFF	13.02.2024
6	Return of Input Service Distributor (ISD)	GSTR-6	13.02.2024
7	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	13.02.2024
8	OIDARS providing service to other then registered person shall file a monthly GST Return	GSTR-5A	20.02.2024
9	GST return for the month of January 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. And for the taxpayer with Aggregate turnover more than INR 5 crores during previous year	GSTR-3B	20.02.2024
10	Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B   Belonging to 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	GSTR-3B	22.02.2024
11	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	24.02.2024
12	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.	GST – PMT-06	25.02.2024
13	Statement of inward supplies having Unique Identification Number (UIN) for claiming GST refund	GSTR-11	28.02.2024
S.No	Compliance Calendar Under ESI & PF	Forms/returns	Due Date
1	Payment and filing of ESIC Return for the month of January 2024	ESI challan	15.02.2024
2	Payment and filing of PF Return for the month of January 2024	ECR	15.02.2024
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	09.02.2024
S.No	Compliance Calendar Under SEBI	Forms/returns	Due Date
1	Statement of deviation(s) or variation(s).	Reg 32 (1)	14.02.2024
2	Financial Results along with Limited review report/Auditor’s report.	Reg 33 (3) (a)	14.02.2024
S.No	Compliance Calendar Under Income Tax	Forms/returns	Due Date
1	Securities Transaction Tax/Commodities Transaction Tax - Due date for deposit of tax collected for the month of January,2024		07.02.2024
2	Due date for deposit of Tax deducted/collected for the month of January,2024		07.02.2024
3	Collection and recovery of equalisation levy on specified services in the month of January,2024		07.02.2024
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 January,2024	Form 27C	07.02.2024
7	Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2023.	Form 16B	14.02.2024
8	Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2023.	Form 16C	14.02.2024
9	Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2023	Form 16D	14.02.2024
10	Due date for issue of TDS Certificate for tax deducted under section 194S in the month of December 2023	Form 16E	14.02.2024
11	Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2023	Form 16A	15.02.2024
12	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 January, 2024	Form 3BC	15.02.2024
13	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 January, 2024	Form 3BB	15.02.2024
14	Due date for furnishing of payment of TDS/TCS for the month of January, 2024 without the production of a challan by an office of the Government	FORM 24G	15.02.2024
Compliance Calendar Under Companies Act
1	Filing of Annual Return	MGT7/MGT-7A	28.02.2024(If any AGM Extension or first AGM was held on 31.12.2023)