Statutory and Tax Compliance Calendar for April 2024

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Statutory and Tax Compliance Calendar for April 2024

 

S. No. Statue Purpose Compliance Period Due Date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Mar-24 7-Apr-24 Due date for deposit of Tax deducted/collected by an office of the government for the month of March, 2024. However, all sum deducted 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.
2 GST GSTR-7- TDS return under GST Mar-24 10-Apr-24 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8- TCS return under GST Mar-24 10-Apr-24 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST GSTR-1 Mar-24 11-Apr-24 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
5 GST GSTR-1-QRMP Jan-Mar, 2024 13-Apr-24 GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Mar-24 13-Apr-24 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Feb-24 14-Apr-24 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, 194M and 194S in the month of February, 2024.
Note: Applicable in case of specified person mentioned under section 194S.
8 Income Tax Form No. 15CC Jan-Mar, 2024 15-Apr-24 ​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2024.
9 Income Tax Form No. 3BB Mar-24 15-Apr-24 ​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.
10 Labour Law Providend Fund / ESI Mar-24 15-Apr-24 Due Date for payment of Provident fund and ESI contribution for the previous month.
11 GST GST CMP-08 Jan-Mar, 2024 18-Apr-24 Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who has opted for composition levy.
12 GST GSTR – 3B Mar-24 20-Apr-24 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.
13 GST GSTR -5 Mar-24 20-Apr-24 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
14 GST GSTR -5A Mar-24 20-Apr-24 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
15 GST GSTR – 3B Jan-Mar, 2024 22-Apr-24 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
16 GST GSTR – 3B Jan-Mar, 2024 24-Apr-24 GSTR-3B of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
17 Income Tax Form 24G Mar-24 30-Apr-24 ​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2024 has been paid without the production of a challan.
18 Income Tax TDS Challan cum Statement Mar-24 30-Apr-24 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-M and 194S in the month of   March, 2024.
Note: Applicable in case of specified person as mentioned under section 194S.
19 Income Tax TDS Deposit Mar-24 30-Apr-24 ​Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2024.
20 Income Tax Form No. 61 Oct-Mar, 2024 30-Apr-24 ​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.
21 Income Tax Form. 15G/15H Jan-Mar, 2024 30-Apr-24 ​Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2024​.
22 Income Tax TDS Deposit Jan-Mar, 2024 30-Apr-24 ​​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.
23 GST GST ITC-04 FY 2023-24
or
October-March, 2024
25th April, 2024 GST ITC-04 is a form filed by the taxpayer (principal) who has sent goods for job work and goods received from Job-Work.
24 GST LUT (GST RFD-11) FY 2024-25 from 01.04.2024 onwards Taxpayers who intend to export goods and services without payment of IGST is required to file Letter of Undertaking (LUT) prior to exports. LUT is filed through form GST RFD-11.

 

*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).

 

**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (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).

 

The copy of the order is as under:

Statutory and Tax Compliance Calendar for April 2024

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