Business Compliance Calender for Mar-2024

INCOME TAX

▪ 07th Mar 2024- Due date for payment of TDS/TCS  for the month of Feb’23

▪ 15th Mar 2024- Due date for payment of Fourth installment of advance tax relating to AY 2024-25.

▪ 15th Mar 2024- Due date for payment of whole amount of advance tax in respect of assessment year 2024-25 for assessee covered under presumptive scheme of section 44AD / 44ADA

▪ 30th Mar 2024- Due date for Challan cum statement for  tax deducted under section 194-IA/194-IA/194M in the month of Feb, 2023.

▪ 31st Mar 2024- Uploading of statement [Form 67], of foreign income offered to tax and tax deducted or paid on such income in previous year 2022-23, to claim foreign tax credit [if return of income has been furnished within the time specified under section 139(1) or section 139(4)”

▪ 31st Mar 2024- Furnishing of an updated return of income for the Assessment Year 2021-22.

▪ 31st Mar 2024- Last date for payment of Advance tax for AY 24-25

▪ 31st Mar 2024- Payment to MSME u/s 43B (h) of Income tax act, within due date under respective act to claim expenses for relevant period

GST

▪ 11th Mar 2024-Due date of filling GSTR-1 for the month of Feb- 2023 who does not opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 13th Mar 2024-Due date of filling GSTR-1 for the month of Feb- 2023 who  has opt QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪ 20th Mar 2024- Due date of filling GSTR-3B by registered person filling monthly return for the month of Feb, 2023 (for Maharashtra and Chattisgarh state)

▪ 22nd Mar 2024- Due date of filling GSTR-3B by registered person filling quarterly return for qtr ended Feb, 2023 (for Maharashtra and Chattisgarh state)

 ESI/PF

▪ 15th Mar 2024- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for Feb -2023.

▪ 25th Mar 2024- Due date of filing of return for month of Feb-2023.

Note: PF contribution for employee portion if not paid within time, disallowed under Income tax.

 PROFESSIONAL TAX

▪ 31st Mar 2024- Due date for payment of PT for the month of Feb’23 where tax liability is more than Rs.100,000/- (Monthly)

▪ 31st Mar 2024- Due date for Annual return of PT from Mar’23 to Feb’24.

 ROC

No due date