Compliance is not expensive, rather compliance planning is one that lets you save huge amount of avoidable burden of Interest, Penalty and late fine.
A Chartered Accountant holds a significant responsibility in strategizing compliance measures to prevent burden of non-compliance.
Provided below are the compliance deadlines for the Financial Year 2024-2025. Feel free to bookmark this page and refer to it at the beginning of each month. Do not forget to share the link to assist others in meeting legal obligations.
The following schedule outlines compliance deadlines on a monthly basis for the entire calendar year.
Compliance Calendar for the Financial Year 2024-2025
Compliance due dates in the month of April 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Jan-Mar) (QRMP)
15th: ESI Payment and PF Payment and Return
18th: Composition Return
20th: GSTR-3B Return (Monthly)
22nd: GSTR 3B (Jan-Mar) (QRMP for South India#)
24th: GSTR 3B (Jan-Mar) (QRMP for North India##)
30th: Payment of TDS, PF Annual Return, Composition Annual Return, P-Tax (Assam) Payment and Return, Opt in / Opt out of GST Quarterly scheme for April to June 2024
Compliance due dates in the month of May 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
12th: ESI half-yearly return (Oct-Mar)
13th: GSTR-1/ IFF Return (Apr) (QRMP) (optional)
15th: ESI Payment, PF Payment, PF Return, TCS Return
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
30th: Form 11 for FY 2023-24 for LLP's
31st: TDS Return, Form 61A, P-Tax (Assam) Payment and Return, SFT Reporting, Issue of Form 16 for the FY23-24, File Form 10BD (statement of donations received by trust registered u/s 80G of IT Act,1961) & Form 10BE (issuance of certificate to the donor)
Compliance due dates in the month of June 2024:
7th: Payment of TDS, TCS, Eq Levy (SS, ECO)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (May) (QRMP) (optional)
15th: ESI Payment, PF Payment & Return, Advance Tax Payment, Generation of Form 16A for the Q4 of FY23-24.
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
30th: Eq levy Return, DPT-03 (loan of Companies), P-Tax (Assam) Payment and Return, IEC Code renewal
Compliance due dates in the month of July 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Apr-Jun) (QRMP)
15th: ESI Payment, PF Payment and Return, TCS Return
18th: Composition Return
20th: GSTR-3B Return (Monthly)
22nd: GSTR 3B (Apr-Jun) (QRMP for South India#)
24th: GSTR 3B (Apr-Jun) (QRMP for North India##)
31st: TDS Return, IT Returns Individuals & Non-corporates (non-audit case), P-Tax (Assam) Payment and Return
Compliance due dates in the month of August 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Jul) (QRMP) (optional)
15th: ESI payment, PF Payment and Return, Generation of Form 16A for the Q1 of FY23-24.
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
31st: P-Tax (Assam) Payment and Return
Compliance due dates in the month of September 2024:
1st: Trust renewals – If you are a trust registered under IT Act, 1961, need to check your registration status for expiry of registration.
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Aug) (QRMP) (optional)
15th: ESI payment, PF Payment and Return, Advance Tax Payment
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
27th: Form AOC-4: Annual Accounts due date for One Person Companies
30th: Tax Audit Report, AGM due date for Companies (Incl Stat Audit), P-Tax (Assam) Payment and Return, DIR-3 KYC/DIR-3 KYC Web, P-Tax employer payment (Assam), Time to check auditor appointed (if you are a corporate)
Compliance due dates in the month of October 2024:
7th: Payment of TDS, TCS, Eq Levy (SS, ECO)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Jul-Sep) (QRMP)
14th: Form ADT-1 (Auditor appointment)
15th: ESI Payment and PF Payment and Return, TCS Return
18th: Composition Return
20th: GSTR-3B Return (Monthly)
22nd: GSTR 3B (Jul-Sep) (QRMP for South India#)
24th: GSTR 3B (Jul-Sep) (QRMP for North India##)
29th: Form AOC-4: Annual Accounts due date for Companies (other than OPC)
30th: Form 8 for LLPs for FY 2023-24
31st: TDS Return, IT Returns for Non-Corporate (Audit case) and Corporates, Tax Audit Report for Int Transactions, P-Tax (Assam) Payment and Return, Payment of Bonus as per Bonus Act.
Compliance due dates in the month of November 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
12th: ESI half-yearly return (Apr-Sep)
13th: GSTR-1/ IFF Return (Oct) (QRMP) (optional)
15th: ESI payment, PF Payment and Return, Generation of Form 16A for the Q2 of FY24-25.
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
29th: Form MGT-7/7A: Annual Return for Companies (incl One Person Company)
30th: IT Return for Int Transaction, P-Tax (Assam) Payment and Return
Compliance due dates in the month of December 2024:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Nov) (QRMP) (optional)
15th: ESI payment, PF Payment and Return, Advance Tax Payment
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
31st: Due date for Belated/Revised IT Return AY24-25 for all, GSTR-9 (FY23-24) and 9C (FY23-24), P-Tax (Assam) Payment and Return
Compliance due dates in the month of January 2025:
7th: Payment of TDS, TCS, Eq Levy (SS, ECO)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Oct-Dec) (QRMP)
15th: ESI payment, PF Payment and Return, TCS Return
18th: Composition Return
20th: GSTR-3B Return (Monthly)
22nd: GSTR 3B (Oct-Dec) (QRMP for South India#)
24th: GSTR 3B (Oct-Dec) (QRMP for North India##)
31st: TDS Return, Annual Return of POSH, P-Tax (Assam) Payment and Return
Compliance due dates in the month of February 2025:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Jan) (QRMP) (optional)
15th: ESI payment, PF Payment and Return, Generation of Form 16A for the Q3 of FY23-24.
20th: GSTR-3B Return (Monthly)
25th: QRMP Payment (if no sufficient ITC)
28th: P-Tax (Assam) Payment and Return
Compliance due dates in the month of March 2025:
7th: Payment of TDS, TCS, Eq Levy (SS)
11th: GSTR-1 Return (Monthly)
13th: GSTR-1/ IFF Return (Feb) (QRMP) (optional)
15th: Tax Planning & Book Closure Plan for FY 24-25, Form 13 (Nil / Lower TDS) for FY 24-25
15th: ESI payment, PF Payment and Return, Advance Tax Payment
20th: GSTR-3B Return (Monthly), Time to plan your LTCG (up to 1lakh)
25th: QRMP Payment (if no sufficient ITC)
31st: Composition Scheme (CMP 02) for FY 2025-26 (Duration End), Last Date for ITR-U For FY 21-22 P-Tax (Assam) Payment and Return, Eq Levy (ECO), LUT Fillings, Check your licenses renewals (Factory, Pollution, Trade, Labor, Shop license, etc.)
References used:
#South India: Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
The above excludes event based due dates like director appointment, change in head office, form 15 CA-CB, reply to appeal and scrutiny etc. Those event-based compliance is needed to be taken care of properly. It is advisable to consult a compliance expert for the same.
This Calendar is based on our interpretation of the provisions of respective laws applicable as on date. All these dates are indicative, and illustrative. There could be more details and steps, this is only a directional note. For more specific details, please contact your consultant.
We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.
Download the PDF of this calendar from here.
"The journey of a thousand miles begins with a single step."
- Lao Tzu
Regards
CA Hemant Bardia
+ 91 97062-40253
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