Wednesday, December 4, 2024

Comprehensive Compliance Calendar for December 2024

 Comprehensive Compliance Calendar for December 2024

Your guide to staying compliant with key due dates across GST, Income Tax, ESI, EPF, Professional Tax, and FEMA.

Due DateCompliance AreaDescriptionForm Name
7-Dec-2024Income TaxDeposit of TDS/TCS for November 2024. Government offices must deposit tax on the same day if no challan is used.Not Applicable
7-Dec-2024Income TaxDeposit of Equalization Levy for November 2024.Not Applicable
10-Dec-2024GSTFiling of TDS return under GST for November 2024.GSTR-7
10-Dec-2024GSTFiling of TCS return by E-Commerce Operators for November 2024.GSTR-8
11-Dec-2024GSTFiling of monthly outward supplies return for November 2024 by taxpayers with turnover > ₹5 crores or opting for monthly filing.GSTR-1
13-Dec-2024GSTUploading of outward supplies for November 2024 by taxpayers using the Invoice Furnishing Facility (IFF) under the QRMP scheme.GSTR-1/IFF
13-Dec-2024GSTFiling of return by Non-Resident Taxable Persons for November 2024.GSTR-5
13-Dec-2024GSTFiling of return by Input Service Distributors for November 2024.GSTR-6
15-Dec-2024Income TaxIssue of TDS Certificates for transactions under Sections 194-IA, 194-IB, 194M, and 194S for October 2024.Form 16B, 16C, 16D, 16E
15-Dec-2024Income TaxSubmission of TDS/TCS statements by government offices for November 2024.Form 24G
15-Dec-2024Income TaxFurnishing details of modified client codes for November 2024.Form 3BB
15-Dec-2024Income TaxPayment of the third installment of Advance Tax for AY 2025-26.Not Applicable
15-Dec-2024ESI & EPFPayment and filing of returns for November 2024.ESI/EPF Returns

20-Dec-2024GSTFiling of monthly GST return for November 2024 by taxpayers with turnover exceeding ₹5 crores.GSTR-3B
20-Dec-2024GSTFiling of GST return for November 2024 by Non-Resident OIDAR Service Providers.GSTR-5A
25-Dec-2024GSTPayment of GST by QRMP taxpayers for November 2024 using the challan.PMT-06
28-Dec-2024GSTFiling of GST return for UIN holders claiming inward supply refunds for November 2024.GSTR-11
30-Dec-2024Income TaxFiling of challan-cum-statement for TDS deducted in November 2024.Form 26QB, 26QC, 26QD, 26QE
30-Dec-2024Income TaxFiling of report for Indian constituent entities of international groups for FY ending December 2023.Form 3CEAD
31-Dec-2024Income TaxFiling of belated or revised income tax returns for AY 2024-25.ITR Forms (as applicable)
31-Dec-2024GSTFiling of Annual Return and Reconciliation Statement for FY 2023-24.GSTR-9, GSTR-9C
31-Dec-2024FEMAFiling of Annual Performance Report (APR) for ODI in JV/WOS for FY 2023-24.APR
31-Dec-2024GSTSubmission of GST refund claims within 18 months for eligible quarters.RFD-10

Note:

  • Always verify due dates with the latest notifications from the respective authorities.
  • Ensure timely compliance to avoid penalties.