Nexdigm

7 August 2024

Due date for deposit of Tax deducted/collected for June 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.
Due date for deposit of TDS for the period April 2024 to June 2024 when the AO has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.

GSTR-7 for July 2024 to be filed by taxpayers liable to Tax Deduction at Source (TDS).
GSTR-8 for July 2024 to be filed by taxpayers liable to Tax Collection at Source (TCS).

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

GSTR-6 for July 2024 to be filed by Input Service Distributors (ISDs).
Uploading B2B invoices using Invoice Furnishing Facility (IFF) under QRMP scheme for 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.

Due date for issue of TDS Certificate for tax deducted under Section 194-IA in May 2024.
Due date for issue of TDS Certificate for tax deducted under Section 194-IB in May 2024.
Due date for issue of TDS Certificate for tax deducted under Section 194M in May 2024.
Due date for issue of TDS Certificate for tax deducted under Section 194S in May 2024.
Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June 2024.
Quarterly statement of TCS deposited for the quarter ending 30 June 2024.
Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June 2024.
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 June 2024.

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

Quarterly TCS certificate in respect of tax collected by any person for the quarter ending 30 June 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for June 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB for June 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M for June 2024.
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S (by specified person) in June 2024.

Quarterly statement of TDS deposited for the quarter ending 30 June 2024.
Return of income for the AY 2024-25 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of Section 5A applies or (d) an assessee who is required to furnish a report under Section 92E.
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending 30 June 2024.
Statement by scientific research association, university, college or other association or Indian scientific research company as required by Rules 5D, 5E and 5F (if due date of submission of return of income is 31 July 2024).
Intimation in Form 10BBB by a pension fund in respect of each investment made in India for quarter ending June 2024.
Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for quarter ending June 2024.

Due date for deposit of tax deducted/collected for July 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.

GSTR-6 for the month of August 2024 to be filed by ISDs.
Uploading B2B invoices using 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.