Nexdigm

1 March 2024

Form 26QE - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in January 2023.
Form 26QB - Due date for furnishing of challancum- statement in respect of tax deducted under Section 194-IA in January 2024.
Form 26QC - Due date for furnishing of challancum- statement in respect of tax deducted under Section 194-IB in January 2024.
Form 26QD - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in January 2024.

Securities Transaction Tax - Due date for deposit of tax collected for February 2024.
Commodities Transaction Tax - Due date for deposit of tax collected for February 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 February 2024.
Collection and recovery of equalization levy on specified services in February 2024.
Due date for deposit of Tax deducted/collected for February 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 Incometax Challan.

GSTR-1 for February 2024 to be filed by all registered taxpayers not under QRMP scheme.

GSTR-6 for February 2024 to be filed by Input Service Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for February 2024 by taxpayers with aggregate turnover of up to INR 50 million.
GSTR-5 for February 2024 to be filed by Non-Resident Foreign Taxpayers.

Form 24G - Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for February 2024.
Fourth instalment of advance tax for the assessment year 2024-25.
Instalment of Advance Tax for assessee covered under presumptive income scheme of Section 44AD/44ADA.
Form 3BB - 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 February 2024.
Form 3BC - 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 February 2024.

Form 16E - Due date for issue of TDS Certificate for tax deducted under Section 194S in January 2024.
Form 16B - Due date for issue of TDS Certificate for tax deducted under Section 194-IA in January 2024.
Form 16C - Due date for issue of TDS Certificate for tax deducted under Section 194-IB in Janaury 2024.
Form 16D - Due date for issue of TDS Certificate for tax deducted under Section 194M in January 2024.

GSTR-5A for February 2024 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) services.
GSTR-3B for February 2024 to be filed by all registered taxpayers not under the QRMP scheme.

Payment of tax through GST PMT-06 by taxpayers under the QRMP scheme for February 2024.

Form 26QE - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in February 2024.
Form 26QB - Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194- IA in February 2024.
Form 26QC - Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194- IB in February 2024.
Form 26QD - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in February 2024.

Form 67 - Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the Previous Year 2022-23 and of foreign tax deducted or paid on such income in Form No. 67.
Collection and recovery of equalization levy on e-commerce supply or services for the quarter ending 31 March 2024.
Form 3CEAD - Country By Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is 1 April 2022 to 31 March 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.

GSTR-6 for March 2024 to be filed by ISDs.
GSTR-1 for the quarter of January 2024 to March 2024 to be filed by all taxpayers under the QRMP scheme.
GSTR-5 for March 2024 to be filed by Non-Resident Foreign Taxpayers.