Compliance Calendar for June’2024

 

INCOME TAX

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

▪ 15th June 2024- First installment of advance tax for AY 2025-26.

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

▪ 30th June 2024- Extended Due date for re-registration of 12A and 80G entity whose registration is valid till 31/03/2024

GST

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

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

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

▪ 22nd June 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 June 2024- Due date for payment of Provident Fund, ESI contribution for employers who have paid wages to their employees for May-2024

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

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

PROFESSIONAL TAX

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

ROC

▪ 30th June 2024- Due date for filing of DPT-3 (containing details of loans and advances/ public deposit) for FY 2023-24.