Nexdigm

7 December 2024

Securities Transaction Tax - Due date for deposit of tax collected for the month of November 2024
Commodities Transaction Tax - Due date for deposit of tax collected for the month of November 2024
Declaration under sub-section (1A) of section 206C of the ITA to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of November 2024 in Form 27C
Collection and recovery of equalisation levy on specified services in the month of November 2024
Due date for deposit of Tax deducted/collected for the month of November 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-7 for the month of November 2024 to be filed by authorities liable to Tax Deduction at Source (TDS)
GSTR-8 for the month of November 2024 to be filed by E-Commerce Operators liable to Tax Collection at Source (TCS).

GSTR-1 for the month of November 2024 to be filed by all registered taxpayers not under QRMP scheme.

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

Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November 2024
Third instalment of advance tax for the assessment year 2025-26
Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of October 2024 in Form 16B
Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of October 2024 in Form 16C
Due date for issue of TDS Certificate for tax deducted under section 194M in the month of October 2024 in Form 16D.
Due date for issue of TDS Certificate for tax deducted under section 194S in the month of October 2024 in Form 16E
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 the month of November 2024
Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of November 2024
Return of income for the Assessment Year 2024 -25 in the case of an assessee that is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

GSTR-5A for the month of November 2024 to be filed by Non-Resident Service Providers of Online Database Access and Retrieval (OIDAR) Services
GSTR-3B for the month of November 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 the month of November 2024.

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of November 2024 in Form 26QB
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November 2024 in Form 26QC
Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of November 2024 in Form 26QD
Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of November 2024 in Form 26QE
Annual Compliance Report on Advance Pricing Agreement (if due date of submission of return of income is November 30, 2024) in Form 3CEF.

Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the ITA, 1961 (assuming reporting accounting year is January 1, 2023, to December 31, 2023) in Form 3CEAD
Furnishing of belated or revised return of income for Assessment Year 2024-25

GSTR-9 (Annual Return) and GSTR-9C (Reconciliation) as applicable to all taxpayers for FY 2023-24.

Securities Transaction Tax - Due date for deposit of tax collected for the month of December 2024
Commodities Transaction Tax - Due date for deposit of tax collected for the month of December 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 the month of December 2024 in Form 27C
Collection and recovery of equalisation levy on specified services in the month of December 2024
Collection and recovery of equalisation levy on e-commerce supply or services for the quarter ending 31 December 2024
Due date for deposit of Tax deducted/collected for the month of December 2024. However, all the 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 October 2024 to December 2024 when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, 194D or 194H.

GSTR-7 for the month of December 2024 to be filed by authorities liable to TDS
GSTR-8 for the month of October 2024 to be filed by E-Commerce Operators liable to TCS.

GSTR-1 for the month of December 2024 by all registered taxpayers not under QRMP scheme.

GSTR-6 for the month of December 2024 to be filed by ISDs
Uploading B2B invoices using IFF under QRMP scheme for the month of December 2024 by taxpayers with aggregate turnover of up to INR 50 million
GSTR-5 for the month of December 2024 to be filed by Non-Resident Foreign Taxpayers