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Monday, December 2, 2024

Sharing the major compliance due dates for December 2024.-by CA.Pramod Jain

 

Date
Day
Act
Particulars
07.12.2024
Saturday
Income Tax
  • Deposit tax deducted (TDS) / tax collected (TCS) for the month of November 2024.
  • Submission of declaration in Form-27C for no TCS as obtained from manufacturer to the CIT/ CCIT
07.12.2024
Saturday
Equalisation Levy
  • Deposit of equalization levy charged on specified services during the month of November 2024.
07.12.2024
Saturday
FEMA
  • Report actual ECB transactions through Form ECB-2 return.
10.12.2024
Tuesday
GST
  • GSTR -7 by TDS Deductor for the period of November 2024
  • GSTR -8 by TCS Collector (E Commerce Operator) for the period of November 2024
11.12.2024
Wednesday
GST
  • GSTR -1 (Statement for furnishing details of outward supplies) for month of November 2024 by taxpayers whose aggregate turnover exceeds Rs. 5 crores in the previous FY or those who have not opted for QRMP.
13.12.2024
Friday
 
GST
  • GSTR-5 by Non-Resident Taxpayers (13th of the next month or within 7 days after the expiry of the registration, whichever is earlier)
  • GSTR-6 by Input Service Distributor for month of November 2024.
  • GSTR-IFF: to furnish B2B Supplies (Optional) for the month of November 2024 by taxpayers who opted for QRMP Scheme
15.12.2024
Sunday
Income Tax
  • ​Issue TDS Certificate for tax deducted u/s. 194-IA, 194-IB, 194S and 194M in the month of November 2024.
  • Third installment of Advance Tax for the AY 2025-2026
  • Furnish Form 24G by an office of the Government where TDS/TCS for the month of November, 2024 has been paid without the production of a challan
  • Furnish 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 November, 2024
15.12.2024
Sunday
P.F/E.S.I.
  • Filing of ECR & challan deposit of ESI & PF collected during the month of November 2024.
15.12.2024
Sunday
Income Tax
  • Extended due date of ITR for AY 2024-25 where Report u/s 92E is required to be furnished
20.12.2024
Friday
GST
  • GSTR-3B for the month of November 2024 by taxpayers whose aggregate turnover exceeding 5 Crore in the previous FY or those who have not opted for QRMP.
  • GSTR-5A by OIDAR services provided for month of November 2024.
  • GSTR-1A: To add or amend particulars, other than GSTIN, furnished in GSTR-1 of the current tax period.
  • (Available after filing of GSTR-1 & upto due date/actual filing of GSTR-3B, whichever is earlier).
25.122024
Wednesday
GST
  • Monthly Tax Payment for November 2024 under QRMP Scheme
30.12.2024
Monday
Income Tax
  • ​​Furnish Challan cum statement for TDS u/s 194-IA, 194-IB, 194 -S, 194-M in the month of November 2024.
  • ​Furnishing of report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is January 1, 2023 to December 31, 2023) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report under section 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.​
31.12.2024
Tuesday
Income Tax
  • ​Filing of belated/revised return of income for the assessment year 2024-25 for all assessee (provided assessment has not been completed before December 31, 2024)
31.12.2024
Tuesday
GST
  • Furnishing of GST Annual Return & Reconciliation Statement  in GSTR-9 (mandatory if aggregate turnover exceeds Rs. 2 Crores) & GSTR-9C (mandatory if aggregate turnover exceeds Rs. 5 Crores) respectively
31.12.2024
Tuesday
MCA
  • XBRL DNBS-10: - Furnishing of Statutory Auditor Certificate in case of NBFC with assets of value more than Rs. 100 Crore

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