Compliance Calendar for January 2024
1. Compliance requirement under Income Tax act, 1961
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date for deposit of Tax deducted/collected for the month of December, 2023. However, all the sum deducted/collected 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 | 07.01.2024 |
| 2. | Due date for deposit of TDS for the period October 2023 to December 2023 when Assessing Officer has permitted quarterly deposit of TDS under 192, 194A, 194D or 194H | 07.01.2024 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2023 | 14.01.2024 |
| 4 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2023 | 14.01.2024 |
| 5 | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2023 | 14.01.2024 |
| 6 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2023 has been paid without the production of a challan | 15.01.2024 |
| 7 | Quarterly statement of TCS for the quarter ending December 31, 2023 | 15.01.2024 |
| 8 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending Dec., 2023 | 15.01.2024 |
| 9 | Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2023 | 15.01.2024 |
| 10 | Quarterly TCS certificate in respect of quarter ending December 31, 2023 | 30.01.2024 |
| 11 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2023 | 30.01.2024 |
| 12 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2023 | 30.01.2024 |
| 13 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2023 | 30.01.2024 |
| 14 | Quarterly statement of TDS for the quarter ending December 31, 2023 | 31.01.2024 |
| 15 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending Dec. 31, 2023 | 31.01.2024 |
| 16 | Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident | 31.01.2024 |
2. Compliance Requirement under GST, 2017
A. Filing of GSTR-3B / GSTR 3B QRMP
a) Taxpayers having aggregate turnover > Rs. 5 Cr. in the preceding FY
| Tax period | Due Date | Particulars |
| Dec., 2023 | 20thJanuary,
2024 |
Due Date for filling GSTR – 3B return for the month of Dec, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. |
b) Taxpayers having aggregate turnover uptoRs. 5 crores in the preceding FY (Group A)
| Tax period | Due Date | Particulars | |
| Dec., 2023 | 22ndJanuary,
2024 |
Due Date for filling GSTR-3B return for the month of Jan., 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B | |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | |||
c) Taxpayers having aggregate turnover uptoRs. 5 crores in the preceding FY (Group B)
| Tax period | Due Date | Particulars | |
| Dec., 2023 | 24thJanuary,
2024 |
Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | |||
B. Filing Form GSTR-1
| Tax period | Due Date | Remarks |
| Monthly return
(Dec., 2023) |
11.01.2024 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP. |
C. Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.01.2024 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.01.2024 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.01.2024 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.012.2024 |
D. GSTR – 1 QRMP monthly / Quarterly Return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF &
Summary of outward supplies by taxpayers who have opted for the QRMP scheme. |
|
13th of succeeding month – Monthly
Quarterly Return |
13.01.2024 |
E. GST Refund
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
F. Monthly Payment of GST-PMT-06
| Compliance Particular | Due Date |
| Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. | 25.01.2024 |
G. GSTR 11: Statement of inward supply of goods or services or both received by UIN holders – Due date 28.01.2024
GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.
Due date: Must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders.
H. Monthly Payment of GST-CMP-08
| Compliance Particular | Due Date |
| Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy.
Period: Oct-Dec, 2023 |
18.01.2024 |
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