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. |
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. |
| 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.
