Compliance Calendar for May’ 2024

 

INCOME TAX

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

▪ 15th May 2024- Due date for TCS retuen for Q4 (Jan-Mar’24)

▪ 30th May 2024- Due date for TDS return for Q4 (Jan- Mar’24)

▪ 31st May 2024- Due date for Challan cum statement for  tax deducted under section 194-IA/194-IA/194M in the month of April, 2024.

▪ 31st May 2024: Due date for submission of SFT return for FY 23-24, in form 61A.

▪ 31st May 2024: Due date for   Submission of Form 10BD for donation received by reporting entity of Donor claiming deduction u/s 80G

GST

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

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

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

▪ 22nd May 2024- Due date of filling GSTR-3B by registered person filling quarter

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

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

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

PROFESSIONAL TAX

▪ 31st May 2024- Due date for payment of PT for the month of April’24 where tax liability is more than Rs.100,000/- (Monthly)

 ROC

▪ 31st May 2024- Due date for filing of Form 11 (Annual Filing of LLP) for FY 23-24

▪ 30th May 2024- Due date for filing of PAS-6 for sharea under demat form for the period Oct-Mar’24.