Due date for deposit of Tax deducted/collected for
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 Incometax
Challan.
10 May 2024
GSTR-7 for April 2024 to be filed by taxpayers liable to
Tax Deduction at Source (TDS).
GSTR-8 for April 2024 to be filed by taxpayers liable to
Tax Collection at Source (TCS).
11 May 2024
GSTR-1 for April 2024 to be filed by all registered
taxpayers not under the Quarterly Returns with Monthly
Payment (QRMP) Scheme.
13 May 2024
GSTR-6 for April 2024 to be filed by Input Service
Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing
Facility (IFF) under the QRMP Scheme for April 2024
by taxpayers with aggregate turnover of up to INR
50 million.
GSTR-5 for April 2024 to be filed by Non-Resident
Foreign Taxpayers.
15 May 2024
Due date for issue of TDS Certificate for tax deducted
under Section 194-IA in March 2024.
Due date for issue of TDS Certificate for tax deducted
under Section 194-IB in March 2024.
Due date for issue of TDS Certificate for tax deducted
under Section 194M in March 2024.
Due date for issue of TDS Certificate for tax deducted
under Section 194S (by specified person) in March
2024.
Due date for furnishing of Form 24G by an office of the
Government where TDS/TCS for April 2024 has been
paid without the production of a Challan.
Quarterly statement of TCS deposited for the quarter
ending 31 March 2024.
Due date for furnishing statement in Form no. 3BB by
a stock exchange in respect of transactions in which
client codes have been modified after registering in
the system for April 2024.
20 May 2024
GSTR-5A for the month of April 2024 to be filed by
Non-Resident Service Providers of Online Database
Access and Retrieval (OIDAR) Services.
GSTR-3B for the month of April 2024 to be filed by all
registered taxpayers not under the QRMP Scheme.
25 May 2024
Payment of tax through GST PMT-06 by taxpayers
under the QRMP Scheme for April 2024.
30 May 2024
Submission of a statement (in Form No. 49C) by
non-resident having a liaison office in India for the FY
2023-24.
Due date for furnishing of challan-cum-statement in
respect of tax deducted under Section 194-IA in April
2024.
Due date for furnishing of challan-cum-statement in
respect of tax deducted under Section 194M in April
2024.
Due date for furnishing of challan-cum-statement in
respect of tax deducted under Section 194-IB in April
2024.
Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194S (by
specified person) in April 2024.
Issue of TCS certificates for the 4th Quarter of the FY
2023-24.
31 May 2024
Quarterly statement of TDS deposited for the quarter
ending 31 March 2024.
Return of tax deduction from contributions paid by the
trustees of an approved superannuation fund.
Due date for furnishing of statement of financial
transaction (in Form No. 61A) as required to be
furnished under sub-section (1) of Section 285BA of
the Act with respect for FY 2023-24.
Due date for e-filing of annual statement of reportable
accounts as required to be furnished under Section
285BA(1)(k) (in Form No. 61B) for the calendar year
2023 by reporting financial institutions.
Application for allotment of PAN in case of nonindividual
resident person, which enters into a financial
transaction of INR 2,50,000 or more during FY 2023-24
and hasn't been allotted any PAN.
Application for allotment of PAN in case of person
being managing director, director, partner, trustee,
author, founder, karta, chief executive officer, principal
officer or office bearer of the person referred to in Rule
114(3)(v) or any person competent to act on behalf of
the person referred to in Rule 114(3)(v) and who hasn't
allotted any PAN.
Application in Form 9A for exercising the option
available under Explanation to section 11(1) to apply
income of the previous year in the next year or in the
future (if the assessee is required to submit a return of
income on or before 31 July 2024).
Statement in Form no. 10 to be furnished to
accumulate income for future application under
Section 10(21) or Section 11(1) (if the assessee is
required to submit return of income on or before 31
July 2024).
Statement of donation in Form 10BD to be furnished
by reporting person under Section 80G(5)(iii) or
Section 35(1A)(i) in respect of FY 2023-24.
Certificate of donation in Form no. 10BE as referred to
in Section 80G(5)(ix) or Section 35(1A)(ii) to the donor,
specifying the amount of donation received during FY
2023-24.
7 June 2024
Due date for the deposit of tax deducted/collected
for 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 the production of an
Income-tax Challan.
10 June 2024
GSTR-7 for May 2024 to be filed by taxpayers liable
to TDS.
GSTR-8 for May 2024 to be filed by taxpayers liable
to TCS.
11 June 2024
GSTR-1 for May 2024 by all registered taxpayers not
under the QRMP Scheme.
13 June 2024
GSTR-6 for May 2024 to be filed by ISDs.
Uploading B2B invoices using IFF under QRMP
Scheme for May 2024 by taxpayers with aggregate
turnover of up to INR 50 million.
GSTR-5 for May 2024 to be filed by Non-Resident
Foreign Taxpayers.