Nexdigm

7 February 2024

Due date for deposit of tax deducted/collected for January 2023. 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.

GSTR-7 for January 2024 to be filed by taxpayers liable to Tax Deducted at Source (TDS).
GSTR-8 for January 2024 to be filed by taxpayers liable to Tax Collected at Source (TCS).

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

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

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in December 2023.
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in December 2023.
Due date for issue of TDS Certificate for tax deducted under Section 194M in December 2023.
Due date for issue of TDS Certificate for tax deducted under Section 194S (by specified person) in December 2023.

Due date for furnishing of Form 24G by an office of the government where TDS/TCS for January 2024 has been paid without the production of a challan.
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending 31 December 2023.

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

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

Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in January 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB in January 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194M in January 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194S (by specified person) in January 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 production of an Income-tax Challan.

GSTR-6 for February 2024 to be filed by ISDs.
Uploading B2B invoices using 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.