GST Compliance Calendar – May 2024
| Event | Date | Particulars |
|---|---|---|
| Form GSTR-7 | 10-05-2024 (Friday) | Return for tax deducted at source for April 2024 |
| Form GSTR-8 | Statement for tax collection at source for April 2024 | |
| Form GSTR-1 | 11-05-2024 (Saturday) | Taxpayers having turnover exceeding 5 crores or person opted for filing monthly returns |
| Form GSTR-1 | 13-05-2024 (Monday) | Taxpayers who have opted for Quaterly filing of return under QRMP Scheme |
| Form GSTR-5 | Return for non resident taxable person | |
| Form GSTR-6 | Return for Input service distributor (ISD) | |
| Form GSTR-3B | 20-05-2024 (Monday) | Taxpayers having turnover exceeding 5 crores or person opted for filing monthly returns |
| Form GSTR-5A | Details of supplies of OIDAR services person located outside India made to non taxable persons in India | |
| Form GSTR-3B | 22-05-2024 (Wednesday) | Taxpayers who have opted for Quaterly filing of return under QRMP Scheme (for specified states) |
| Form GSTR-3B | 24-05-2024 (Friday) | Taxpayers who have opted for Quaterly filing of return under QRMP Scheme (for specified states) |
Income Tax Compliance Calendar – May 2024
| Date | Event | Particulars |
|---|---|---|
| 07-05-2024 (Tuesday) | Securities Transaction Tax / Commodities Transaction Tax | Securities Transaction Tax - Due date for deposit of tax collected for the month of April, 2024 |
| Securities Transaction Tax / Commodities Transaction Tax | Commodities Transaction Tax - Due date for deposit of tax collected for the month of April, 2024 | |
| Form 27C | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of April, 2024 | |
| Equalisation Levy Deposit Due Dates | Collection and recovery of equalisation levy on specified services in the month of April, 2024 | |
| TDS/TCS Deposit Due Dates | Due date for deposit of Tax deducted/collected for the month of April, 2024. However, all 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 | |
| 15-05-2024 (Wednesday) | Form 16B | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March, 2024 |
| Form 16C | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of March, 2024 | |
| Form 16D | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of March, 2024 | |
| Form 16E | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of March, 2024 | |
| Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2024 | |
| Form 3BB | 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 April, 2024 | |
| Form 3BC | Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2024 | |
| Form 27EQ | Quarterly statement of TCS deposited for the quarter ending March 31, 2024 | |
| 30-05-2024 (Thursday) | Form 26QB` | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April, 2024 |
| Form 26QC | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April, 2024 | |
| Form 26QD | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of April, 2024 | |
| Form 26QE | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of April, 2024 | |
| Form 52A | Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both for Previous Year 2023-24 | |
| Form 49C | Submission of a statement (in Form No. 49C) by non resident having a liaison office in India for the Financial Year 2023-24. | |
| Form 27D | Quarterly TCS certificate in respect of tax collected by any person for the quarter ending March 31st, 2024 | |
| 31-05-2024 (Friday) | Form 24Q/26Q/27Q | Quarterly statement of TDS deposited for the quarter ending March 31, 2024 |
| Form 26QF | Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending March 31, 2024 | |
| Statutory Forms Filling Due Date | Return of tax deduction from contributions paid by the trustees of an approved super annuation fund | |
| Form 61A | Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under subsection (1) of section 285BA of the Act respect of a Financial Year 2023 -24. | |
| Form 61B | Due date for efiling of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for calendar year 2023 -24. | |
| Form 10BD | Statement of particulars to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35 of the Income-tax Act, 1961 for the Financial Year 2023-24. | |
| Form 10BE | Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) to sub-section (1A) of section 35 for the Financial Year 2023-24. | |
| Form 5BA | Certificate of an accountant under sub-rule (6) of rule 8B | |
| Form 9A | Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income - tax Act, 1961 (if the assessee is required to submit return of income on or before July 31, 2024) | |
| Form 10 | Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961 (if the assessee is required to submit return of income on July 31, 2024) |