Compliance Calendar – April 2024
GST | IT | FEMA | PF/ESI | ROC
| Date | Type | Nature of compliance |
|---|---|---|
| 07.04.2024 | FEMA-ECB | ECB-2 |
| 07.04.2024 | IT | Due date for deposit of Tax deducted by an office of the government for the month of March, 2024. However, all sum deducted 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 |
| 10.04.2024 | GST | GSTR-7 (GST-TDS) |
| 10.04.2024 | GST | GSTR-8 (GST-TCS) |
| 11.04.2024 | GST | GSTR-1-Other than QRMP scheme |
| 13.04.2024 | GST | GSTR-1-QRMP-Invoice Furnishing Facility |
| 13.04.2024 | GST | GSTR-5-Non-Resident Taxable Person |
| 13.04.2024 | GST | GSTR-6-Input Service Distributor |
| 14.04.2024 | IT | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2024 |
| 14.04.2024 | IT | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2024 |
| 14.04.2024 | IT | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of February, 2024 |
| 14.04.2024 | IT | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of February, 2024 Note: Applicable in case of specified person as mentioned under section 194S |
| 15.04.2024 | ESI | ESIC payment |
| 15.04.2024 | EPF | EPF payment |
| 15.04.2024 | IT | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2024 |
| 15.04.2024 | IT | 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 March, 2024 |
| 18.04.2024 | GST | GST-CMP-08 (Composition Scheme Dealers) |
| 20.04.2024 | GST | GSTR-3B-Other than QRMP scheme |
| 20.04.2024 | GST | GSTR-5A-OIDAR Services |
| 22.04.2024 | GST | GSTR-3B-QRMP-Invoice Furnishing Facility |
| 25.04.2024 | GST | ITC-04-Details of goods/capital goods sent to job worker and received back (PFY Turnover > Rs. 5 Crores) [Refer Rule 45(3) of CGST] |
| 30.04.2024 | ROC | MSME-Form MSME 1 for the period Oct-23 to Mar-24 for companies having outstanding balances to MSME’s exceeding 45 days |
| 30.04.2024 | IT | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2024 has been paid without the production of a challan |
| 30.04.2024 | IT | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2024 |
| 30.04.2024 | IT | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2024 |
| 30.04.2024 | IT | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of March, 2024 |
| 30.04.2024 | IT | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of March, 2024 Note: Applicable in case of specified person as mentioned under section 194S |
| 30.04.2024 | IT | Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2024 |
| 30.04.2024 | IT | Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2023 to March 31, 2024 |
| 30.04.2024 | IT | Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2024 |
| 30.04.2024 | IT | Due date for deposit of TDS for the period January 2024 to March 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H |
| 30.04.2024 | IT | Quarterly statement of TDS deposited for the quarter ending March 31, 2024 |
| 30.04.2024 | IT | Return of tax deduction from contributions paid by the trustees of an approved superannuation fund |
| 30.04.2024 | IT | Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect for financial year 2023-24 |
| 30.04.2024 | IT | Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2023 by reporting financial institutions |
| 30.04.2024 | IT | Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2023-24 and hasn’t been allotted any PAN |
| 30.04.2024 | IT | Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN |
| 30.04.2024 | IT | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2024) |
| 30.04.2024 | IT | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or section 11(1) (if the assessee is required to submit return of income on or before July 31, 2024) |