GST Compliance Calendar – June 2024
| Date | Event | Particulars |
|---|---|---|
| 10-06-2024 (Monday) | Form GSTR-7 | Return for tax deducted at source for May 2024 |
| Form GSTR-8 | Statement for tax collection at source for May 2024 | |
| 11-06-2024 (Tuesday) | Form GSTR-1 | Taxpayers having turnover exceeding 5 crores or person opted for filing monthly returns |
| 13-06-2024 (Thursday) | Form GSTR-1 | 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) | |
| 20-06-2024 (Thursday) | Form GSTR-3B | 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 | |
| 22-06-2024 (Saturday) | Form GSTR-3B | Taxpayers who have opted for Quaterly filing of return under QRMP Scheme (for specified states) |
| 24-06-2024 (Monday) | Form GSTR-3B | Taxpayers who have opted for Quaterly filing of return under QRMP Scheme (for specified states) |
Income Tax Compliance Calendar – June 2024
| Date | Event | Particulars |
|---|---|---|
| 07-06-2024 (Friday) | TDS/TCS Deposit Due Dates | Due date for deposit of Tax deducted/collected for the month of May, 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 |
| Securities Transaction Tax / Commodities Transaction Tax | Securities Transaction Tax - Due date for deposit of tax collected for the month of May, 2024 | |
| Securities Transaction Tax / Commodities Transaction Tax | Commodities Transaction Tax - Due date for deposit of tax collected for the month of May, 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 May, 2024 | |
| Equalisation Levy Deposit Due Dates | Collection and recovery of equalisation levy on specified services in the month of May, 2024 | |
| 14-06-2024 (Friday) | Form 16B | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April, 2024 |
| Form 16C | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of April, 2024 | |
| Form 16D | Due date for issue of TDS Certificate for tax deducted under section 194M in the month of April, 2024 | |
| Form 16E | Due date for issue of TDS Certificate for tax deducted under section 194S in the month of April 2024 | |
| 15-06-2024 (Saturday) | Form 24G | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of May, 2024 |
| Form 16A | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2024 | |
| Advance-Tax Instalment due date | First instalment of advance tax for the assessment year 2025-26. | |
| Form 16 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2024-25. | |
| Form 12BA | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof during Financial Year 2023-24 | |
| 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 May, 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 May, 2024 | |
| Form 64D | Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2023-24) to units holders | |
| 29-06-2024 (Saturday) | Form 49D | Information and documents to be furnished by an Indian concern under section 285A |
| Form 3CEK | Due date for efiling of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in Financial Year 2023 | |
| 30-06-2024 (Sunday) | Form 26QB | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May, 2024 |
| Form 26QC | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of May, 2024 | |
| Form 26QD | Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of May, 2024 | |
| Form 26QE | Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of May, 2024 | |
| In the case of a (i) Recognised Stock Exchange, be in Form 1, (ii) Mutual Fund, be in Form 2 | Return in respect of securities transaction tax for the Financial Year 2023-24. | |
| Form 26QAA | Quarterly return of non deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2024 | |
| Form 64C | Statement to be furnished (in Form No. 64C) by Alternative Investment Fund (AIF) to units holders in respect of income distributed during the previous year 2023-24 | |
| Form 58C/Form 58D | Report by an approved institution/public sector company under Section 35AC(4)/(5) for the year ending March 31, 2024 | |
| Form 64B | Due date for furnishing of statement of income distributed by business trust to its unit holders during the Financial Year 2023-24. This statement is required to be furnished to the unit holders in Form No. 64B | |
| Form 3AF | Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee (if due date of submission of return of income is July 31, 2024) | |
| Form 64F | Statement of income distributed by securitization trust to be provided to the investor under section 115TCA of the Income-tax Act, 1961 during the Financial Year 2023-24. | |
| Securities Transaction Tax / Commodities Transaction Tax | Commodities Transaction Tax - Return of taxable commodities transactions for Financial Year 2023-24 | |
| Form 1 Equalisation Levy | Statement of Specified Services or E-Commerce Supply or Services | |
| Form 10-IJ | Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 (if due date of submission of return of income is July 31, 2024) | |
| Form 10-IL | Verification by an Accountant under sub-rule (3) of rule 21AJAVerification (if due date of submission of return of income is July 31, 2024) |