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Compliance Calendar Under GST |
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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 March 2024 |
GSTR-7 |
10.04.2024 |
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2 |
The due date for furnishing statement by e-commerce companies for the
Month of March 2024. |
GSTR-8 |
10.04.2024 |
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3 |
GST Filing of returns by registered person with aggregate turnover
exceeding INR 5 Crores during previous year.
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GSTR-1 |
11.04.2024 |
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4 |
Registered person, with aggregate turnover of less then INR 5 Crores
during the previous year and who has
opted for quarterly filing of return (January - March) |
GSTR-1 |
13.04.2024 |
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5 |
Return of Input Service Distributor (ISD) |
GSTR-6 |
13.04.2024 |
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6 |
Person registered under the composition scheme shall file quarterly
return (Jan -Mar) |
GST CMP - 08 |
18.04.2024 |
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7 |
Every Non-resident taxable person file Monthly GST Return Earlier of |
GSTR-5 |
20.04.2024 |
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8 |
OIDARS providing service to other then registered person shall file a
monthly GST Return |
GSTR-5A |
20.04.2024 |
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9 |
GST return for the month of March 2024. |
GSTR-3B |
20.04.2024 |
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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 |
GSTR-3B |
22.04.2024 |
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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 |
GSTR-3B |
24.04.2024 |
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12 |
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 |
28.08.2024 |
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13 |
Annual Return of composition supplier |
GSTR-04 |
30.04.2024 |
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S.No |
Compliance Calendar Under ESI & PF |
Forms/returns |
Due Date |
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1 |
Payment and filing of ESIC Return for the month of March 2024 |
ESI challan |
15.04.2024 |
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2 |
Payment and filing of PF Return for the month of March 2024 |
ECR |
15.04.2024 |
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S.No |
Compliance Calendar Under FEMA |
Forms/returns |
Due Date |
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1 |
The borrower are required to report actual ECB transaction on monthly
basis through AD category I bank (7 Working days) |
Form ECB 2 |
09.04.2024 |
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S.No |
Compliance Calendar Under SEBI |
Regulation No |
Due Date |
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1 |
Grievance Redressal Mechanism |
13(3) |
21.04.2024 |
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2 |
Quarterly Compliance Report on Corporate Governance |
27(2) |
21.04.2024 |
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3 |
Holding of securities & Shareholding Pattern separately for each
class of securities. |
31(1) |
21.04.2024 |
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4 |
Reconciliation of share capital audit report |
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30.04.2024 |
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S.No |
Compliance Calendar Under Income Tax |
Forms/returns |
Due Date |
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1 |
Securities Transaction Tax/Commodities Transaction Tax - Due date for
deposit of tax collected for the month of March,2024 |
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07.04.2024 |
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2 |
Due date for deposit of Tax collected for the month of March,2024 |
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07.04.2024 |
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3 |
Due date for deposit of Tax deposited for the month of March,2024 |
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07.04.2024 |
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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 March,2024 |
Form 27C |
07.04.2024 |
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5 |
Due date for issue of TDS Certificate for tax deducted under section
194-IA in the month of February, 2024 |
Form 16B |
14.04.2024 |
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6 |
Due date for issue of TDS Certificate for tax deducted under section
194-IB in the month of February, 2024 |
Form 16C |
14.04.2024 |
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7 |
Due date for issue of TDS Certificate for tax deducted under section
194S in the month of February, 2024 |
Form 16 E |
14.04.2024 |
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8 |
Due date for issue of TDS Certificate for tax deducted under Section
194M in the month of February, 2024 |
Form 16D |
14.04.2024 |
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9 |
Quarterly statement in respect of foreign remittances (to be furnished
by authorized dealers) for quarter ending March,2024 |
Form 15CC |
15.04.2024 |
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10 |
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 March, 2024 |
Form 3BC |
15.04.2024 |
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11 |
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 March, 2024 |
Form 3BB |
15.04.2024 |
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12 |
Quarterly statement to be furnished by specified fund in respect of a
non-resident referred to in rule 114AAB in respect of the quarter ending
March 31, 2024 |
Form 49BA |
15.04.2024 |
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13 |
Quarterly statement to be furnished by a unit of an International
Financial Services Centre, as referred to in subsection (1A) of section 80LA,
in respect of remittances, made for the quarter of Jan to Mar of 2023-24 |
Form 15CD |
15.04.2024 |
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14 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194S in the month of March,2024. |
Form 26QE |
30.04.2024 |
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15 |
Due date for furnishing of challan-cum-statement in respect of tax
deducted under section 194-IA in the month of March, 2024 |
Form 26QB |
30.04.2024 |
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16 |
Due date for furnishing of challan-cum-statement in respect of tax deducted
under section 194-IB in the month of March, 2024 |
Form 26QC |
30.04.2024 |
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17 |
Due date for furnishing of challan cum statement in respect of tax
deducted under section 194M in the month of March, 2024 |
Form 26QD |
30.04.2024 |
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18 |
Due date for deposit of Tax deducted by an assessee other than an
office of the Government for the month of March, 2024 |
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30.04.2024 |
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19 |
Intimation by Sovereign Wealth Fund of investment under clause (23FE)
of section 10 of the Income-tax Act, 1961 for the quarter ending March 31,
2024 |
Form II SWF |
30.04.2024 |
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20 |
Due date for e-filing of a declaration in Form No. 61 containing
particulars of Form No. 60 received during the period October 1, 2023 to
March 31, 2024 |
Form 61 |
30.04.2024 |
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21 |
Due date for uploading declarations received from recipients in Form.
15G/15H during the quarter ending March, 2024 |
Form 15G/15H |
30.04.2024 |
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22 |
Due date for deposit of TDS for the period January 2024 to March 2024
when Assessing Officer has permitted quarterly deposit of TDS under section
192, 194A, 194D or 194H |
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30.04.2024 |
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23 |
Intimation by Pension Fund of investment under clause (23FE) of
section 10 of the Income-tax Act, 1961 for the quarter ending March 31, 2024 |
Form 10BBB |
30.04.2024 |
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24 |
Due date for furnishing of Form 24G by an office of the Government
where TDS/TCS for the month of March, 2024 |
Form 24G |
30.04.2024 |
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S.No |
Compliance Calendar Under The Companies
Act,2013 |
Forms/returns |
Due Date |
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1 |
Return on dues from small and Medium enterprises (Oct'23 to Mar,24) |
MSME - 1 |
30.04.2024 |
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2 |
Annual Return of Dormant company |
MSC-3 |
30.04.2024 |
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3 |
Half-yearly return by Nidhi Companies (Oct'23 to Mar,24) |
NDH
3 |
30.04.2024 |
The Goods and Services Tax refund process is a critical component of modern tax systems, designed to enhance business liquidity and ensure fairness in taxation. Under the GST framework, businesses often encounter situations where the tax paid on inputs exceeds the tax collected on outputs.
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