The Tax Compliance Tracker for February 2025 outlines key deadlines under the Income Tax Act, 1961, and GST, 2017. For income tax, the deposit of TDS/TCS for January 2025 is due by February 7, 2025. The issuance of TDS certificates for tax deducted under sections 194-IA, 194-IB, 194M, and 194S (December 2024) is due by February 14, 2025. The deadline for filing Form 24G for government offices and the quarterly TDS certificate for non-salary payments (Q3 of FY 2024-25) is February 15, 2025. Updates to the Vivad Se Vishwas Scheme now allow more taxpayers to settle disputes by paying the disputed tax amount. Under GST, the due date for GSTR-3B filing for January 2025 is February 20, 2025, for taxpayers with an annual turnover exceeding ₹5 crore, and February 22 or 24, 2025, for others based on their state group. GSTR-1 for monthly filers is due February 11, 2025. Other important GST compliance includes GSTR-5, GSTR-6, GSTR-7, GSTR-8, and GSTR-11 filings for specific taxpayer categories, with deadlines ranging from February 10 to February 28, 2025. Refund applications for certain entities under RFD-10 must be submitted within two years of the relevant quarter. Taxpayers using the QRMP scheme must file GST PMT-06 by February 25, 2025. This tracker helps ensure timely adherence to tax obligations.
Tax Compliance Tracker – February, 2025
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of January, 2025. However, all the sum deducted/collected 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 the production of a challan | 07.02.2025 |
| 2. | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2024 | 14.02.2025 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2024 | 14.02.2025 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2024 | 14.02.2025 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of December, 2024 | 14.02.2025 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2025 has been paid without the production of a challan | 15.02.2025 |
| 7 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2024 | 15.02.2025 |
Key Updates:
- Vivad Se Vishwas Scheme 2024: As per a new update now more taxpayers are eligible to apply for Vivad Se Vishwas Scheme and settle their pending income tax dispute cases. Under the Vivad Se Vishwas Scheme, taxpayers need to pay the disputed tax amount and then the government will cancel the litigation case and forgo all pending interest and penalty amount.
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Jan., 2024 | 20th February, 2025 | Due Date for filling GSTR – 3B return for the month of Jan., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Jan., 2024 | 22nd February, 2025 | Due Date for filling GSTR – 3B return for the month of Jan., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Jan., 2024 | 24th February, 2025 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: 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 | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Jan., 2024) | 11.02.2025 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.02.2025 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.02.2025 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.02.2025 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.02.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Jan., 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.02.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons: Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Challan for deposit of goods and services tax Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.02.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.02.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
====================================================================
In case of any query/suggestion, please connect cslalitrajput@gmail.com
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
Tax Compliance Tracker – January, 2025
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted [except under section 194-IA, section 194-IB, section 194M, or section 194S (by specified person)] or collected for the month of December, 2024. However, all the sum deducted/collected by an office of the government | 07.01.2025 |
| 2. | Due date for deposit of TDS for the period October 2024 to December 2024 when Assessing Officer has permitted quarterly deposit of TDS under Sections 192, 194A, 194D or 194H | 07.01.2025 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2024 | 14.01.2025 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2024 | 14.01.2025 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2024 | 14.01.2025 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of November, 2024 | 14.01.2025 |
| 7 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2024 has been paid without the production of a challan | 15.01.2025 |
| 8 | Quarterly statement of TCS for the quarter ending December 31, 2024 | 15.01.2025 |
| 9 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2024 | 15.01.2025 |
| 10 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2024 | 15.01.2025 |
| 11 | Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending December 31, 2024 | 15.01.2025 |
| 12 | Quarterly TCS certificate in respect of quarter ending December 31, 2024 | 30.01.2025 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2024 | 30.01.2025 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2024 | 30.01.2025 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2024 | 30.01.2025 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of December, 2024 | 30.01.2025 |
| 17 | Quarterly statement of TDS for the quarter ending December 31, 2024 | 31.01.2025 |
| 18 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2024 | 31.01.2025 |
| 19 | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2024 | 31.01.2025 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Dec., 2024 | 20th January, 2025 | Due Date for filling GSTR – 3B return for the month of Dec., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Dec., 2024 | 22nd January, 2025 | Due Date for filling GSTR – 3B return for the month of Dec., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Dec., 2024 | 24th January, 2025 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: 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 | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Dec., 2024) | 11.01.2025 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.01.2025 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.01.2025 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.01.2025 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.01.2025 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Dec., 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.01.2025 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons: Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Challan for deposit of goods and services tax Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.01.2025 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.01.2025
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Oct-Dec, 2024) | 18.01.2025 |
- Key Updates:
- The Bombay High Court has asked the Central Board of Direct Taxes (CBDT) to extend the deadline for filing revised and belated Income Tax Returns (ITRs) to January 15, 2025. The extension will be for taxpayers eligible for the Section 87A tax rebate.
- The Income Tax Department has extended the deadline to January 31, 2025 to pay a lower amount of income tax to avail Vivad Se Vishwas Scheme 2024. The direct Tax Vivad Se Vishwas Scheme 2024 announced in Budget 2024 provides an opportunity to taxpayers for settling their pending tax disputes with the Income Tax Department.
Inocme Tax and GST Tax Compliance Tracker – December, 2024
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of November, 2024. However, all sum deducted/collected 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 | 07.12.2024 |
| 2. | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2024 has been paid without the production of a challan | 15.12.2024 |
| 3 | Third instalment of advance tax for the assessment year 2025-26 | 15.12.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October, 2024 | 15.12.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October, 2024 | 15.12.2024 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October, 2024 | 15.12.2024 |
| 7 | 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 November, 2024 | 15.12.2024 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of October, 2024 | 15.12.2024 |
| 9 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November, 2024 | 30.12.2024 |
| 10 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of November, 2024 | 30.12.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November, 2024 | 30.12.2024 |
| 12 | Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2023 to December 31, 2023) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc. | 30.12.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of November, 2024 | 30.12.2024 |
| 14 | Filing of belated/revised return of income for the assessment year 2024-25 for all assessee (provided assessment has not been completed before December 31, 2024) | 30.12.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Nov., 2024 | 20th December, 2024 | Due Date for filling GSTR – 3B return for the month of Nov., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Nov., 2024 | 22nd December, 2024 | Due Date for filling GSTR – 3B return for the month of Nov., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Nov., 2024 | 24th December, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: 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 | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Nov., 2024) | 11.12.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.12.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.12.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.12.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.12.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of Nov., 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.12.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons: Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. | 2 years from the last day of the quarter in which supply was received |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Challan for deposit of goods and services tax Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.12.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.12.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST – CMP-08:
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Oct-Dec, 2024) | 18.01.2025 |
Tax Compliance Tracker – October, 2024
- Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of tax deducted/collected for the month of September, 2024. However, all sum deducted/collected 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 | 07.10.2024 |
| 2. | Due date for deposit of TDS for the period July 2024 to September 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.10.2024 |
| 3 | Due date for filing of audit report under section 44AB for the assessment year 2024-25 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2024) Note: The due date for filing audit report under section 44AB for the assessment year 2024-25 has been extended from September 30, 2024 to October 07, 2024 vide Circular No. 10/2024, dated 29-09-2024 | 07.10.2024 |
| 4 | Furnishing of Audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution Note: The due date for filing audit report in Form no. 10B/10BB has been extended from September 30, 2024 to October 07, 2024 vide Circular No. 10/2024, dated 29-09-2024 | 07.10.2024 |
| 5 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2024 has been paid without the production of a challan | 15.10.2024 |
| 6 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of August, 2024 | 15.10.2024 |
| 7 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of August, 2024 | 15.10.2024 |
| 8 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of August, 2024 | 15.10.2024 |
| 9 | Due date for issue of TDS Certificate for tax deducted under section 194S (by specified person) in the month of August, 2024 | 15.10.2024 |
| 10 | Quarterly statement of TCS deposited for the quarter ending September 30, 2024 | 15.10.2024 |
| 11 | Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2024 | 15.10.2024 |
| 12 | 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 September, 2024 | 15.10.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September, 2024 | 30.10.2024 |
| 14 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of September, 2024 | 30.10.2024 |
| 15 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of September, 2024 | 30.10.2024 |
| 16 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in the month of September, 2024 | 30.10.2024 |
| 17 | Quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2024 | 30.10.2024 |
| 18 | Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2023-24 | 31.10.2024 |
| 19 | Quarterly statement of TDS deposited for the quarter ending September, 2024 | 31.10.2024 |
| 20 | Due date for furnishing of Annual audited accounts for each approved programmes under section 35(2AA) | 31.10.2024 |
| 21 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2024 | 31.10.2024 |
| 22 | Copies of declaration received in Form No. 60 during April 1, 2024 to September 30, 2024 to the concerned Director/Joint Director | 31.10.2024 |
| 23 | Due date for filing of return of income for the assessment year 2024-25 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply | 31.10.2024 |
| 24 | Audit report under section 44AB for the assessment year 2024-25 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E | 31.10.2024 |
| 25 | Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction | 31.10.2024 |
| 26 | Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2024) | 31.10.2024 |
| 27 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2024) | 31.10.2024 |
| 28 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction] | 31.10.2024 |
| 29 | Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending September, 2024 | 31.10.2024 |
| 30 | Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending September, 2024 | 31.10.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR –3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | Particulars |
| Sept., 2024 | 20th October, 2024 | Due Date for filling GSTR – 3B return for the month of Sept., 2024 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Sept., 2024 | 22nd October, 2024 | Due Date for filling GSTR – 3B return for the month of Sept., 2024 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Sept.., 2024 | 24th October, 2024 | Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: 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 | |||
B. Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (Sept.., 2024) | 11.10.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year. 2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.10.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2024 |
D. GSTR – 1 QRMP monthly / Quarterly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF & Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | GST QRMP monthly return due date for the month of July, 2024 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. Summary of outward supplies by taxpayers who have opted for the QRMP scheme. | 13th of succeeding month – Monthly Quarterly Return | 13.10.2024 |
E. GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST – PMT-06:
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.10.2024 |
G. Statement for payment of self-assessed Tax (CMP-08):
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: (Jul-Sep, 2024) | 18.10.2024 |
H. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – due date 28.10.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
