Nexdigm

7 April 2024

Securities Transaction Tax - Due date for deposit of tax collected for March 2024.
Commodities Transaction Tax - Due date for deposit of tax collected for March 2024.
Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961, is to be made by a buyer to obtain goods without collection tax for declarations received in March 2024.
Collection and recovery of equalization levy on specified services in March 2024.
Due date for the deposit of tax deducted/collected by an office of the government is March 2024. However, all sums deducted by an office of the government shall be paid to the credit of the Central Government on the same day when tax is paid without the production of an Income tax Challan.

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

GSTR-6 for March 2024 to be filed by Input Service Distributors (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.

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

Quarterly statement with respect to foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending March 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 March 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 March 2024.
Form 49BA - Quarterly statement to be furnished by the specified fund in respect of a non-resident referred to in rule 114AAB in respect of the quarter ending 31 March 2024.
Form 15CD - Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in subsection (1A) of Section 80LA, in respect of remittances, made for the quarter of January to March of 2023-24 (Financial Year).

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

GSTR-3B for the quarter of January 2024 to March 2024 to be filed by taxpayers under the QRMP Scheme and having principal place of business in Category 1 States.

GSTR-3B for the quarter of January 2024 to March 2024 to be filed by taxpayers under the QRMP Scheme and having principal place of business in Category 2 States.

ITC-04 for the period October 2023 to March 2024 to be filled by taxpayers sending/receiving goods from job worker.

Form 26QB - Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IA in March 2024.
Form 26QC - Due date for furnishing of challan-cumstatement in respect of tax deducted under Section 194-IB in March 2024.
Form 26QD - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194M in March 2024.
Form 26QE - Due date for furnishing of challan cum statement in respect of tax deducted under Section 194S in March 2024.
Due date for deposit of tax deducted by an assessee other than an office of the government for March 2024.
Form II SWF - Intimation by Sovereign Wealth Fund of investment under clause (23FE) of Section 10 of the Income-tax Act, 1961 for the quarter ending 31 March 2024.
Form 61 - Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period 1 October 2023 to 31 March 2024.
Due date for uploading declarations received from recipients in Form 15G/15H during the quarter ending March 2024.
Due date for deposit of TDS for the period January 2024 to March 2024 when the Assessing Officer has permitted quarterly deposit of TDS under Section 192, 194A, 194D or 194H.
Form 10BBB - Intimation by Pension Fund of investment under clause (23FE) of Section 10 of the Income-tax Act, 1961 for the quarter ending 31 March 2024.
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for March 2024.

Securities Transaction Tax - Due date for deposit of tax collected for April 2024.
Commodities Transaction Tax - Due date for deposit of tax collected for April 2024.
Form 27C - Declaration under sub-section (1A) of Section 206C of the Income-tax Act, 1961 to be made by a buyer to obtain goods without tax collection for declarations received in April 2024.
Collection and recovery of equalization levy on specified services in April 2024.
Due date for the 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 when tax is paid without the production of an Income tax Challan.

GSTR-6 for the month of April 2024 to be filed by ISDs.
Uploading B2B invoices using Invoice Furnishing Facility 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.