Compliance Calendar for April’2024

INCOME TAX

▪️07th April 2024- Due date for payment of TCS  for the month of Mar’24.

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

▪️30th April 2024- Due date for  e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 (Person not having PAN card) received during the period October 1, 2023 to March 31, 2024.

▪️30th April 2024- Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2024.

▪️30th April 2024- Due date for payment of TDS  for the month of Mar’24.

GST

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

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

▪️18th April 2024-Due date of filling of CMP-08 for composition dealer Quarterly (January – March 2024) return.

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

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

▪️30th April 2024- Due date for filing of Annual return for Composition dealer for FY 2023-24.

Note: Form RFD 10 to be filed by Taxpayers to claim the GST refund at the end of 18 months of the particular quarter

ESI/PF

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

▪️25th April 2024- Due date of filing of return for month of Mar-2024

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

PROFESSIONAL TAX

▪️30th April 2024- Due date for payment of PT for the month of Mar’24 where tax liability is more than Rs.100,000/- (Monthly)

▪️30th April 2024- Due date for Annual return of PT from April’23 to Mar’24.

ROC

30th April 2024- Due date for filing of MSME-1 relating to the outstanding payments to MSMEs for half year (Oct’23 to Mar’24)