Biz Setup Global

Compliance Calendar for Smart Strategies & Big Savings!

At Biz Setup Global, our experienced team of Chartered Accountants is here to assist you in navigating the complexities of the tax landscape and unlocking potential savings. And so, we have created a Statutory and Tax Compliance Calendar for your convenience.

S.No Statue Purpose Due Date Compliance Details
1
Income Tax
Within 30 days from the end of the month in which tax was deducted
The due date for furnishing challan-cum-statement regarding tax deducted under sections 194-IA, 194-IB & 194-IM.
2
Income Tax
07th of the following month except in the case of April where the due date is 30th April for TDS deducted in the month of March.
The due date of depositing TDS/TCS liabilities under the Income Tax Act, 1961, for the previous month.
3
GST
10th of the following month
GSTR 7 is a return to be filed by the persons required to deduct TDS (Tax deducted at source) under GST.
4
GST
10th of the following month
GSTR-8 is a return to be filed by the e-commerce operators who must deduct TCS (Tax collected at source) under GST.
5
GST
11th of the following month
13th of the following month
1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.
2. Registered persons with aggregate turnover of less than INR 5 Crores during the preceding year opted for monthly return filing under QRMP.
6
GST
IFF (Invoice Furnishing Facility)
13th of the subsequent month if filling on monthly basis
If filling quarterly, then 13th from the end of the quarter
GSTR-1 of a registered person with turnover less than INR 5 Crores during the preceding year and who has opted for quarterly return filing under QRMP.
7
GST
13th of the subsequent month
The due Date for filing returns by Input Service Distributors.
8
Income Tax
On or before 15th June- 15% of the advance tax

On or before 15th September - 45% of the advance tax less tax already paid

On or before 15th December - 75% of the advance tax less tax already paid On or before 15th March -100% less tax already paid

By 15th of the March of the financial year
a. Fourth installment of advance tax for the assessment year 2024-25; and

b. The due date for payment of the whole amount of advance tax in respect of the assessment year 2024-25 for the assessee covered under the presumptive scheme of section 44AD / 44ADA.
9
Income Tax
15th of the subsequent month except in case of April its 30th for the TDS deducted for the month of March
The due date for furnishing Form 24G by an office of the Government where TDS/TCS has been paid without producing a Challan.
10
Labour Law
Provident Fund / ESI
15th of the subsequent month
The due date for payment of Provident fund and ESI contribution for the previous month.
11
Inome Tax
15 days from date of filing return
The due date for the issue of the TDS Certificate for tax deducted under sections 194-IA, 194-IB & 194-M.
12
GST
20th of the next month,
22nd of the following quarter, and 24 as per the state jurisdiction
1. GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding year.

2. Registered persons with aggregate turnover of less than INR 5 Crores during the preceding year opted for monthly return filing under QRMP.
13
GST
13th of the next month
GSTR-5 will be filed by a Non-Resident Taxable Person for the previous month.
14
GST
20th of the next month
OIDAR service providers will file GSTR-5A for the previous month.
15
GST
Due date of Payment of Tax
22nd of the following quarter and 24 as per the state jurisdiction
The due date of payment of GST liability by the registered person whose aggregate turnover was less than INR 5 Crores during the preceding year and who has opted for quarterly return filing.
16
Income Tax
Within 30 days from the end of the month in which tax was deducted
The due date for furnishing challan-cum-statement regarding tax deducted under sections 194-IA, 194-IB & 194-M.
17
Income Tax
12 months from the end of the reporting Accounting year,31st December
Country-By-Country Report in Form No. 3CEAD for the previous year by a parent entity or the alternate reporting entity, resident in India, in respect of the international group of which it is a constituent of such group.
18
Income Tax
After recent amendment, it can be filed till the end of the assessment year
Uploading of statement [Form 67] of foreign income offered to tax and tax deducted or paid on such income in the previous year to claim foreign tax credit [if the return of income has been furnished within the time specified under section 139(1) or section 139(4).
19
Income Tax
Form 24Q
Quarterly filing-
Apr-June - 31st July
July-Sept - 31st October
Oct-Dec - 31st January
Jan-March - 31st May
Form for filing details of the TDS deducted for the respective quarter in case of salaries
20
Income Tax
Form 26Q
Quarterly filing-
Apr-June- 31st July
July-Sept- 31st October
Oct-Dec- 31st January
Jan-March-31st May
Form for filing details of the TDS deducted for the respective quarter for other than salaries

*Note 1: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State A Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep).

**Note 2: Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State B Group (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).

Contact Us

Getting in touch with us is Absolutely FREE!!!
Plus, you might grab some FREE Financial Advice while we are talking…

Scroll to Top