Compliance Calendar for Dec’2024

 

INCOME TAX

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

▪15th Dec 2024- Due date for payment of third instalment of advance tax for AY 24-25.

▪30th Dec 2024 – The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S for the month of Nov  2024.

▪31st Dec 2024 – Due date for filling of Belated/ revise Income tax return for FY 2023-24

 GST

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

▪13th Dec 2024-Due date of filling IFF for the month of Nov 2024 who has opted QRMP (Quarterly Return Filing and Monthly Payment of Taxes) Scheme under GST.

▪20th Dec 2024- Due date of filling GSTR-3B by registered person filling monthly return for the month of Nov’2024 (for Maharashtra and Chhattisgarh State-Group A).

▪25th Dec 2024- Due date of payment of tax by registered person who has opt QRMP.

▪31st Dec 2024- Due date for GST Annual Return for FY 2023 – 24 inclusive of Audit in any

 ESI/PF

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

▪25th Dec 2024- Due date of filing of return for month of Nov- 2024.

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

 PROFESSIONAL TAX

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

 ROC

▪31st Dec 2024- Due date for filing of CSR-2 for FY 2023-24