Due Dates
Due Dates – Income Tax Act, 1961
| S. No. | Compliance | Form | Due-date | Remarks |
|---|---|---|---|---|
| Monthly | ||||
1. | Deduction and deposit of Tax Deducted at Source, and Equalisation levy (payable on digital advertisement payments to non-resident service providers) | ITNS-281 | 7th of the following month (In case of March, 30th April) | |
| Quarterly | ||||
2. | Payment of advance tax | ITNS-280 | 15th June, 15th September, 15 December and 15th March | Advance tax is required to be paid in case the estimated total tax liability is Rs. 10,000 or more |
3. | Filing of TDS return | 24Q (Salary) 26Q (Other than salary) 27Q (Non-resident Indian) | By 30th/31st of the month following the quarter other than March quarter. Due Date for March quarter is 31st May of the subsequent Financial Year | |
4. | Issuance of TDS Certificate | Form 16 (Salary) Form 16A (other than Salary) | By 15th of the month following the due date of filing of TDS return | – |
5. | Filing of TCS return | 27EQ | 15th of the month following the quarter | – |
6. | Issuance of TCS Certificate | 27D | By 15th of the month following the due date of filing of TCS return | – |
| Annually | ||||
1. | Filing of Annual Income Tax Return | By 31st July/ 31st October/ 30th November of the following year as applicable. | 31st October: Assessee on whom Tax Audit is applicable, provided they have duly filed Tax Audit Report by 30th September 30th November: Assessee who are required to furnish transfer pricing report, provided they have duly filed their Tax Audit Report and Transfer Pricing report by 31st October | |
2. | Getting the tax audit done by chartered accountant in practice if gross receipts exceed prescribed limit and filing of tax audit report | Form 3CA-3CD, Form 3CB-3CD | By 30th September/ 31st October of the following year as applicable | To be done by a chartered accountant in practice if gross receipts exceed the following limits: Rs. 1 Crore: in case of business Rs. 50 Lacs: In case of profession Rs. 10 Crore (applicable from AY 2022-23): For business whose aggregate of all receipts in cash does not exceed 5% of such receipts during the previous year and aggregate of all payments in cash does not exceed 5% of such payment during the previous year |
3. | Preparation and filing of transfer pricing study and accountant certificate, if applicable | Form 3CEB | By 31st October of the following year. | – |
| Others | ||||
1. | Furnishing of challan cum statement in respect of TDS under section 194-IA/IB | 26QB/26QC | Within 30 days from the end of the month in which the deduction is made | – |
Due Dates – Goods and Services Tax (GST) Act, 2017
| S. No. | Compliance | Form | Due-date | Remarks |
|---|---|---|---|---|
| Immediately after Incorporation | ||||
1. | GST Registration | Within 30 days of crossing the threshold limit | Mandatory if annual turnover exceeds the specified limit. Currently, Rs 40 Lacs for businesses other than the specified state and Rs 20 Lacs for service providers | |
| Monthly | ||||
1. | Reporting of Outward Supply (in case turnover exceeds Rs. 5 Crore or person who has not opted QRMP* scheme) | GSTR-1 | By 11th of the following month | – |
2. | Reporting of Invoices (for the person who opted QRMP scheme) | GSTR-1 IFF | By 13th of the following month | – |
3. | Payment of tax and filing of return having summary of outwards supplies, tax credits etc (for the person other than who opted QRMP scheme) | GSTR- 3B | By 20th of the following month | – |
| 4. | Payment of tax (for the person who opted QRMP scheme) | By 22nd/24th of the following month | ||
| Quarterly | ||||
1. | Reporting of Outward Supply (in case turnover is up to Rs. 5 Crore & who have opted for QRMP Scheme) | GSTR-1 | By 13th of the month following the quarter | – |
| 2. | Payment of tax and filing of return having summary of outwards supplies, tax credits etc (for person who opted for QRMP Scheme) | GSTR-3B | 22nd/24th of the following month of the quarter | – |
| Annually | ||||
1. | Filing of GST Annual return (if turnover exceeds 2 crores) | GSTR-9 | By 31st December of following year | – |
2. | Filing of GST reconciliation statement (if turnover exceeds Rs. 5 crores) | GSTR-9C | By 31st December of following year |
Due Dates – Labour Laws
| S. No. | Compliance | Form | Due-date | Remarks |
|---|---|---|---|---|
| Monthly | ||||
1. | Payment of Provident Fund (PF) contribution | ECR | 15th of the following month | |
2. | Payment of Employees’ State Insurance (ESI) | – | 15th of the following month | |
| Half yearly | ||||
1. | Return of Employees’ State Insurance (ESI) | 11th May (for period October to March) and 11th November (for period April to September) | ||
| Annually | ||||
1. | Labour Welfare Fund | – | Paid on annual basis as per the due date applicable in respective states | |
2. | Filing of PF Return | – | 25th April subsequent to the financial year |
Due Dates - FY 23-24 for Roc Filings (Companies)
| Description | Form | Due date | Period |
| An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | Form 11 (Annual returns of an LLP) | 30 May 2024 | FY 2023-24 |
| Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | 30 May 2024 and 29 November 2024 | 30 May 2024 (For the period of October’23 – March’24) 29 November 2024 (For the period of April’24 – September’24) |
| Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT – 3 | 30 June 2024 | FY 2023-24 |
| Director KYC submission for DIN holders as of 31 March 2022. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2024 | FY 2023-24 |
| To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | Form ADT-1 (Appointment of auditor) | 14 October 2024 | FY 2023-24 |
| The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | Form 8 (Financial Reports of an LLP) | 30 October 2024 | FY 2023-24 |
To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. | Form AOC-4 (Filing of annual accounts) | 30 October 2024 | FY 2023-24 |
| To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT – 7 (Filing of annual returns) | 29 November 2024 | FY 2023-24 |
| Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2024 | FY 2023-24 |
| All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2024 and 31 October 2024 | 30 April 2024 (For the period of October’23 – March’24) 31 October 2024 (For the period of April’24 – September’24) |
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