Tax & ROC Compliance Calendar 2024

Compliance Calendar for Year 2024

As we entered into the new year of 2024, businesses are once again faced with the obligation of adhering multiple regulations, which govern their sectors. In the dynamic business world, staying compliant with rules is not about to accomplish legal needs, but a significant aspect of managing a trustworthy and robust operation. To help companies in their compliance efforts and make sure about the smooth journey by the regulatory framework. Here we are presenting the Compliance Calendar 2024.

Table of Content

GST and Tax related Compliance

The Compliance Calendar for Year 2024, will provide you to fulfil the compliance as per the Income Tax Act, 1961 and the GST Act, 2017 for the financial year, 2024.

Tax & GST Compliance Calendar for January 2024

S. no. Due Dates Forms
1. 7th January, 2024 Payment of TCS/TDS
2. 10th January, 2024 Form GSTR 7/8 filed
3. 11th January, 2024 Form GSTR-1, which is monthly filing
4. 13th January, 2024 GSTR-1 furnishing by taxpayers who opted for QRMP scheme for Q3 of 2023-2024.

GSTR 5/6 filing.

5. 15th January, 2024 Payment of ESIC/ PF;

TCS return filing for Q3 of 2023-24.

6. 20th January, 2024 GSTR-3B (Monthly) by taxpayers, who does not have QRMP Scheme;

GSTR-5A has to be filed by Non-resident ODIAR service provider

7. 22nd January, 2024 Form GSTR-3B for QRMP-1 by taxpayers who have selected for QRMP scheme
8. 24th January, 2024 GSTR-3B furnishing for QRMO-2 by taxpayers who have chosen for QRMP Scheme.
9. 30th January, 2024 TCS certificate issued
10. 31st January, 2024 TDS Return filing

February 2024

11. 7th February, 2024 Payment of TCS/TDS
12. 10th February, 2024 Form GSTR 7/8 filing
13. 11th February, 2024 Filing form GSTR-1 (monthly)
14. 13th February, 2024 GSTR-1 for invoice furnishing facility by taxpayers who have QRMP scheme.

Form GSTR 5/6 filing.

15. 15th February, 2024 TDS certificate issuance for Q3.

Payment of ESIC/ PF

16. 20th February, 2024 Monthly furnishing of GSTR-3B by taxpayers who have QRMP Scheme.

Monthly, furnishing GSTR-5A filed by a NRI OIDAR Service provider

17. 25th February, 2024 Payment’s due date of GST PMT 06 by taxpayers who have QRMP Scheme.

March 2024

18. 7th March, 2024 Payment of TDS/ TCS
19. 10th March, 2024 Form GSTR 7/8 filing
20. 11th March, 2024 Form GSTR-1 monthly filing
21. 13th March, 2024 Form GSTR-1 furnishing for Invoice Furnishing Facility by taxpayers who have QRMP Scheme.

Form GSTR 5/6 filing.

22. 15th March, 2024 Payment of PF/ ESIC.

4th Instalment of Advance Tax (100%) for FY 2023-24.

23. 20th March, 2024 Monthly GSTR-3B by taxpayers who have QRMP scheme.

Monthly GSTR-5A to be filed by NRI OIDAR Service providers.

April 2024

24. 7th April, 2024 Payment of TDS/ TCS
25. 10th April, 2024 Form GSTR 7/8
26. 11th April, 2024 Form GSTR-1
27. 13th April, 2024 GSTR-1 by taxpayers who have QRMP Scheme for Q4.

Form GSTR 5/6 filing

28. 15th April, 2024 Payment of PF/ ESIC
29. 18th April, 2024 CMP-08 filing for Q4
30. 20th April, 2024 Monthly GSTR-3B furnishing by taxpayers who have not opted for the scheme of QRMP.

Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers.

31. 22nd April, 2024 GSTR-3B furnishing for QRMP-1 by taxpayers who have QRMP Scheme
32. 24th April, 2024 GSTR-3B furnishing for QRMP-2 by taxpayers who have QRMP Scheme for Q4
33. 30th April, 2024 Payment of TDS.

Form GSTR-4 filing for FY 2023-24.

May 2024

34. 7th May, 2024 Payment of TDS/TCS
35. 10th May, 2024 Form GSTR 7/8 filing
36. 11th May, 2024 Form GSTR-1 monthly filing
37. 13th May, 2024 Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP scheme.

Form GSTR 5/6 filing.

38. 15th May, 2024 TCS return filing for Q4
39. 20th May, 2024 Furnishing GSTR- 3B monthly by taxpayers who have not QRMP scheme.

Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers.

40. 25th May, 2024 Due date for payment of GST PMT 06 by taxpayers who have opted for QRMP Scheme.
41. 30th May, 2024 Issuance of TCS Certificate period of Q4.
42. 31st May, 2024 TDS Return filing for the Q4 period

June 2024

43. 7th June, 2024 Payment of TCS/ TDS
44. 10th June, 2024 Form GSTR- 7/8 filing
45. 11th June, 2024 Form GSTR-1 monthly filing
46. 13th June, 2024 Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP scheme.

Form GSTR 5/6 filing.

47. 15th June, 2024 Issuance of TDS Certificate for Q4.

Payment of PF/ ESIC.

1st Instalment of Advance tax (15%)

48. 20th June, 2024 Monthly furnishing GSTR-3B by taxpayers who have not QRMP Scheme.

Monthly furnishing GSTR-5A to be filed by a Non-Resident OIDAR Service Providers.

49. 25th June, 2024 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.
50. 30th June, 2024 Equalisation Levy Statement

July 2024

51. 7th July, 2024 Payment of TCS/ TDS
52. 10th July, 2024 Form GSTR 7/8 filing.
53. 11th July, 2024 Form GSTR-1 monthly filing
54. 13th July, 2024 Furnishing GSTR-1 by taxpayers who opted for QRMP Scheme.

Form GSTR 5/6 filing

55. 15th July, 2024 TDS Return filing.

ESIC/ PF payment.

56. 18th July, 2024 CMO-08 filing
57. 20th July, 2024 Furnishing monthly form of GSTR-3B by taxpayers who have not QRMP Scheme.

Furnishing monthly GSTR-5A to be filed by a Non-Resident OIDAR service provider.

58. 22nd July, 2024 Furnishing form GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme.
59. 24th July, 2024 Furnishing form GSTR-3B for QRMP-2 by taxpayers who have QRMP Scheme.
60. 30th July, 2024 Issuance of TCS Certificate
61. 31st July, 2024 TDS return filing.

Income Tax Return (non-audit) filing

August 2024

62. 7th August, 2024 Payment of TDS/ TCS
63. 10th August, 2024 Form GSTR- 7/8 filing
64. 11th August, 2024 Form GSTR-1 monthly filing
65. 13th August, 2024 Furnishing of GSTR 1 in Invoice furnishing facility by taxpayers who QRMP scheme.

Form GSTR 5/6 filing.

66. 15th August, 2024 Issuance of TDS Certificate.

ESIC/ PF payment.

67. 20th August, 2024 Monthly furnishing GSTR-3B by taxpayers who have not for QRMP Scheme.

Monthly furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers.

68. 25th August, 2024 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.

September 2024

69. 7th September, 2024 Payment TDS/ TCS.
70. 10th September, 2024 Form GSTR 7/8 filing.
71. 11th September, 2024 Form GSTR-1 monthly filing.
72. 13th September, 2024 Furnishing GSTR-1 in Invoice Furnishing Facility by taxpayers who have QRMP Scheme.

Form GSTR 5/6 filing.

73. 15th September, 2024 Payment ESIC/ PF.

2nd Instalment of Advance Tax (45%).

74. 20th September, 2024 Monthly furnishing GSTR-3B by taxpayers who have not QRMP Scheme.

Monthly, furnishing GSTR-5A to be filed by a Non-resident OIDAR Service Providers.

75. 25th September, 2024 Due date for GST PMT 06 payment by taxpayers who have QRMP Scheme.
76. 30th September, 2024 Due date of Tax audit.

Filing form of DIR-3 KYC

October 2024

77. 7th October, 2024 Payment of TDS/ TCS
78. 10th October, 2024 Form GSTR 7/8 filing
79. 11th October, 2024 Form GSTR-1 monthly filing
80. 13th October, 2024 Furnishing of GSTR 1 by taxpayers who have QRMO Scheme.

Form GSTR 5/6 filing

81. 15th October, 2024 Payment of ESIC/ PF.

TCS Return filing

82. 18th October, 2024 CMP-08 filing
83. 20th October, 2024 Monthly furnishing GST-3B by taxpayers who have not opted for QRMP Scheme.

Monthly, furnishing GSTR-5A to be filed by a Non-Resident OIDAR Service Providers.

84. 22nd October, 2024 Furnishing GSTR-3B for QRMP-1 by taxpayers who have QRMP Scheme.
85. 24th October, 2024 Furnishing GSTR-3B for QRMP-2 by Taxpayers who have opted QRMP Scheme.
86. 30th October, 2024 Issuance of TCS Certificate
87. 31st October, 2024 TDS return filing.

ITR (Audit) filing.

Due date of transferring pricing audit

November 2024

88. 7th November, 2024 Payment of TDS/ TCS
89. 10th November, 2024 GSTR 7/8 form filing
90. 11th November, 2024 Form GSTR-1 monthly filing
91. 13th November, 2024 Furnishing GSTR-1 in Invoice furnishing facility by taxpayers who have QRMP Scheme.
92. 15th November, 2024 Payment ESIC/ PF
93. 20th November, 2024 Monthly furnishing GSTR-3B by taxpayers who have not QRMP scheme.
94. 25th November, 2024 Due date for GST PMT 06 payment by Taxpayers who have QRMP Scheme.
95. 30th November, 2024 ITR (Transfer pricing case) filing

December 2024

96. 7th December, 2024 Payment TDS/ TCS
97. 10th December, 2024 Form GSTR 7/8 filing
98. 11th December, 2024 Form GSTR-1 monthly filing
99. 13th December, 2024 Furnishing GSTR-1 in Invoice Furnishing facility by taxpayers who have QRMP Scheme.

Form GSTR 5/6 filing

100. 15th December, 2024 Payment of PF/ ESIC

3rd Instalment of Advance Tax (75%)

101. 20th December, 2024 Furnishing monthly GSTR-3B by Taxpayers who have not QRMP Scheme.

Furnishing monthly GSTR-5A to be filed by non-resident OIDAR Service Providers.

102. 25th December, 2024 Due date of GST PMT 06 payment by taxpayers who have QRMP Scheme.
103. 31st December, 2024 Due date filing of belated/ revised ITR.

Due date of filing GSTR-9.

Compliance of Registrar of Companies

Here are we going to discuss about the Registrar of Companies (RoC) filing due dates, in which the LLPs and Companies need to take care to fulfil these compliances with relevant due dates. Thus, here are certain ROC Compliance calendar for general and yearly filings at the time of 2023-2024 is given:

S. no. Form Particulars Due date Period
1. MSME-01 It is for determining half yearly return with the registrar in relation to outstanding payments to Micro or Small Enterprises. 30th April, 2024 1st October, 2023 – 31st March, 2024
2. Form 11 (LLPs Annual returns) In the LLP and their partners need to submit an annual statement regarding business. All registered LLPs must file Form 11 within 60 days from the close of the end financial year. 30th May, 2024 FY 2023-24
3. PAS-06 Half yearly reconciliation of Share capital audit report 30th May, 2024 1st October, 2023 to 31st March, 2024
4. DPT-03 It must be used for filing return of deposit or particulars of transaction not taken as deposit or both by each company other than government company. 30th June, 2024 FY 2023-2024
5. DIR-03 KYC It is filed for KYC directors. 30th September, 2024 FY 2023-2024
6. ADT-01 It is used for providing details regarding appointment of auditor to TOC. The form will be filed in 15 days from AGM’s conclusion.

For financial year 2023-2024 of AGM must be completed up to 30th September, 2024.

14th October, 2024 FY 2023-24
7. AOC-04 It is for financial statement and other documents with registrar, and must be submitted in 30 days from the AGM’s conclusion. 30th October, 2024 FY 2023-2024
8. Form-08 Statement of account & solvency and charge filing 30th October, 2024 FY 2023-2024
9. MGT-14 It is for filing resolutions such as resolutions for Adoption of Accounts and agreements within 30 days after being passed at the board/ shareholder’s meeting of the company.

For financial year 2023-2024 of AGM can be submitted till 30th September, 2024

30th October, 2024 FY 2023-2024
10. MGT-07 It is for filing company’s annual return, however, not filed by small companies and OPCs. The form has to filed in 60 days from the AGM’s conclusion.

For financial year 2023-2024 of AGM can be submitted till 30th September, 2024.

29th November, 2024 FY 2023-2024
11. MGT-07A The MGT-07 A form filing Abridged annual return for small companies and OPCs. The form has to be submitted in 60 days from the AGM’s conclusion.

For financial year 2023-2024 can be filed till 30th September, 2024

29th November, 2024 FY 2023-2024
12. PAS-06 Half-yearly reconciliation of share capital audit report. 1st April 2024 to 30th September, 2024 29th November, 2024

Takeaway

In the end, we can say that in rapidly evolving business landscape, the Compliance Calendar for Calendar year, 2024 is your ally in managing regulatory resilience. As you entered in an embark journey, it is advisable to check this calendar on Legal window, along with a comprehensive technique for constructing a compliance culture within your company. By following these practices into your routine operations, one can not only make sure about legal compliances, but also build up a foundation for an ethical and resilient business environment.

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