7 September 2024
- Securities Transaction Tax - Due date for deposit of
tax collected for August 2024.
- Commodities Transaction Tax - Due date for deposit
of tax collected for August 2024.
- Declaration under sub-section (1A) of Section
206C of the ITA, 1961 to be made by a buyer
for obtaining goods without collection of tax for
declarations received in August 2024 in Form 27C.
- Collection and recovery of equalization levy on
specified services in August 2024.
- Due date for deposit of Tax deducted/collected for
August 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 September 2024
- GSTR-7 for the month of August 2024 to be filed by
taxpayers liable to Tax Deduction at Source (TDS).
- GSTR-8 for the month of August 2024 to be filed by
taxpayers liable to Tax Collection at Source (TCS).
11 September 2024
- GSTR-1 for the month of August 2024 to be filed by all
registered taxpayers not under QRMP Scheme.
13 September 2024
- GSTR-6 for the month of August 2024 to be filed by
Input Service Distributors (ISDs).
- Uploading B2B invoices using Invoice Furnishing
Facility (IFF) under QRMP scheme for the month of
August 2024 by taxpayers with aggregate turnover of
up to INR 50 million.
- GSTR-5 for the month of August 2024 to be filed by
Non-Resident Foreign Taxpayers.
14 September 2024
- Due date for issue of TDS Certificate for tax deducted
under Section 194-IA in July 2024 in Form 16B.
- Due date for issue of TDS Certificate for tax deducted
under Section 194-IB in July 2024 in Form 16C.
- Due date for issue of TDS Certificate for tax deducted
under Section 194M in July 2024 in Form 16D.
- Due date for issue of TDS Certificate for tax deducted
under Section 194S in July 2024 in Form 16E.
15 September 2024
- Due date for furnishing of Form 24G by an office of the
government where TDS/TCS for August 2024.
- Second instalment of advance tax for the AY 2025-26.
- 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 August 2024.
- Due date for furnishing statement in Form No 3BC by
a recognized association in respect of transactions
in which client codes have been modified after
registering in the system for August 2024.
20 September 2024
- GSTR-5A for the month of August 2024 to be filed by
Non-Resident Service Providers of Online Database
Access and Retrieval (OIDAR) Services.
- GSTR-3B for the month of August 2024 to be filed by all
registered taxpayers not under QRMP Scheme.
25 September 2024
- Payment of tax through GST PMT-06 by taxpayers
under QRMP Scheme for the month of August 2024.
30 September 2024
- Due date for filing of audit report under section 44AB
for the Assessment Year 2024-25 in the case of a
corporate assessee or non-corporate assessee (who
is required to submit his/its return of income on 31
October 2024.
- Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194-IA in
August 2024.
- Due date for furnishing of challan-cum-statement
in respect of tax deducted under Section 194-IB in
August 2024.
- Due date for furnishing of challan cum statement in
respect of tax deducted under Section 194M in August
2024.
- Due date for furnishing of challan cum statement in
respect of tax deducted under Section 194S in August
2024.
- Audit Report under Clause (ii) of Section 115VW of
the ITA, 1961 (if due date of submission of return of
income is 31 October 2024).
- Audit report under clause (b) of the tenth proviso
to Clause (23C) of Section 10 and sub-clause (ii) of
clause (b) of subsection (1) of Section 12A of the ITA,
1961, in the case of a fund or trust or institution or
any university or other educational institution or any
hospital or other medical institution. (if due date of
submission of return of income is 31 October 2024).
- Audit report under Slause (b) of the tenth proviso
to Clause (23C) of section 10 and sub-clause (ii) of
clause (b) of sub-section (1) of Section 12A of the ITA,
1961, in the case of a fund or trust or institution or
any university or other educational institution or any
hospital or other medical institution which is required
to be furnished under Clause (b) of the tenth proviso
to Clause (23C) of Section 10 or a trust or institution
which is required to be furnished under sub-clause (ii)
of clause (b) of section 12A (if due date of submission
of return of income is 31 October 2024).
- Audit report under Sections 80-I(7)/80-IA(7)/80-
IB/80-IC/80-IAC/80-IE (if due date of submission of
return of income is 31 October 2024).
- Report under section 80JJAA of the ITA, 1961 (if due
date of submission of return of income is 31 October
2024.
- Certificate to be issued by accountant under Clause
(23FF) of section 10 of the ITA, 1961
(if due date of submission of return of income is 31
October 2024).
- Verification by an Accountant under sub-rule (3) of
Rule 21AJA Verification (if due date of submission
of return of income is 31 October 2024).
- Report under Section 115JB of the ITA, 1961 for
computing the book profits of the company (if due
date of submission of return of income is 31 October
2024).
- Report under Section 115JC of the ITA, 1961 for
computing Adjusted Total Income and Alternate
Minimum Tax of the person other than a company
(if due date of submission of return of income is 31
October 2024.
- Due date for filing audit report under Section 33AB(2)
(if due date of submission of return of income is 31
October 2024).
- Due date for filing audit report under Section
33ABA(2) (if due date of submission of return of
income is 31 October 2024).
- Audit Report under Section 35D(4)/35E(6) of the ITA,
1961 (if due date of submission of return of income
is 31 October 2024).
- Statement regarding preliminary expenses incurred
to be furnished under proviso to C lause (a) of subsection
(2) of section 35D of the ITA, 1961 by the
assessee (if due date of submission of return of
income is 31 October 2024).
- Audit report under sub-section (2) of Section 44DA of
the ITA, 1961 (if due date of submission of return of
income is 31 October 2024).
- Audit report to be filed by the Sovereign Wealth Fund
claiming exemption under Clause (23FE) of section
10 of the ITA, 1961 (if due date of submission of
return of income is 31 October 2024).
- Application for exercise of option under Clause (2)
of the Explanation to sub-section (1) of Section 11 of
the ITA, 1961 (if the assessee is required to submit
return of income on 30 November 2024.
- Statement to be furnished to the AO/
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 ITA, 1961 (if the assessee is
required to submit return of income on 30 November
2024).
- Report of an accountant to be furnished by an assessee
under sub-section (3) of Section 50B of the ITA, 1961
relating to computation of capital gains in case of slump
sale (if due date of submission of return of income is 31
October 2024.
- Report under Section 10AA of the ITA, 1961 (if due date of
submission of return of income is 31 October 2024).
7 October 2024
- Securities Transaction Tax - Due date for deposit of
tax collected for September 2024.
- Commodities Transaction Tax - Due date for deposit
of tax collected for September 2024.
- Declaration under sub-section (1A) of Section 206C
of the ITA, 1961 to be made by a buyer for obtaining
goods without collection of tax for declarations
received in September 2024.
- Collection and recovery of equalization levy on
specified services in September 2024.
- Collection and recovery of equalization levy on
e-commerce supply or services for the quarter ending 30
September 2024.
- Due date for deposit of tax deducted/collected
for September 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.
- Due date for deposit of TDS for the period July 2024
to September 2024 when AO has
permitted quarterly deposit of TDS under Section 192,
194A, 194D or 194H.
10 October 2024
- GSTR-7 for the month of September 2024 to be filed
by taxpayers liable to TDS.
- GSTR-8 for the month of September 2024 to be filed
by taxpayers liable to TCS.
11 October 2024
- GSTR-1 for the month of September 2024 by all
registered taxpayers not under QRMP Scheme.
13 October 2024
- GSTR-6 for the month of September 2024 to be filed
by ISDs.
- Uploading B2B invoices using IFF under QRMP
scheme for the month of September 2024 by
taxpayers with aggregate turnover of up to INR 50
million.
- GSTR-5 for the month of September 2024 to be filed
by Non-Resident Foreign Taxpayers.
11 August 2024
- GSTR-1 for July 2024 by all registered taxpayers not
under the QRMP Scheme.
13 August 2024
- GSTR-6 for July 2024 to be filed by ISDs.
- Uploading B2B invoices using IFF under the QRMP
Scheme for the month of July 2024 by taxpayers with
aggregate turnover of up to INR 50 million.
- GSTR-5 for July 2024 to be filed by Non-Resident
Foreign Taxpayers.
Notes
Category 1 states - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or
Lakshadweep.
Category 2 states - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh or Delhi.