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 Date | Compliance Area | Description | Form Name |
---|---|---|---|
7-Dec-2024 | Income Tax | Deposit of TDS/TCS for November 2024. Government offices must deposit tax on the same day if no challan is used. | Not Applicable |
7-Dec-2024 | Income Tax | Deposit of Equalization Levy for November 2024. | Not Applicable |
10-Dec-2024 | GST | Filing of TDS return under GST for November 2024. | GSTR-7 |
10-Dec-2024 | GST | Filing of TCS return by E-Commerce Operators for November 2024. | GSTR-8 |
11-Dec-2024 | GST | Filing of monthly outward supplies return for November 2024 by taxpayers with turnover > ₹5 crores or opting for monthly filing. | GSTR-1 |
13-Dec-2024 | GST | Uploading of outward supplies for November 2024 by taxpayers using the Invoice Furnishing Facility (IFF) under the QRMP scheme. | GSTR-1/IFF |
13-Dec-2024 | GST | Filing of return by Non-Resident Taxable Persons for November 2024. | GSTR-5 |
13-Dec-2024 | GST | Filing of return by Input Service Distributors for November 2024. | GSTR-6 |
15-Dec-2024 | Income Tax | Issue of TDS Certificates for transactions under Sections 194-IA, 194-IB, 194M, and 194S for October 2024. | Form 16B, 16C, 16D, 16E |
15-Dec-2024 | Income Tax | Submission of TDS/TCS statements by government offices for November 2024. | Form 24G |
15-Dec-2024 | Income Tax | Furnishing details of modified client codes for November 2024. | Form 3BB |
15-Dec-2024 | Income Tax | Payment of the third installment of Advance Tax for AY 2025-26. | Not Applicable |
15-Dec-2024 | ESI & EPF | Payment and filing of returns for November 2024. | ESI/EPF Returns |
20-Dec-2024 | GST | Filing of monthly GST return for November 2024 by taxpayers with turnover exceeding ₹5 crores. | GSTR-3B |
20-Dec-2024 | GST | Filing of GST return for November 2024 by Non-Resident OIDAR Service Providers. | GSTR-5A |
25-Dec-2024 | GST | Payment of GST by QRMP taxpayers for November 2024 using the challan. | PMT-06 |
28-Dec-2024 | GST | Filing of GST return for UIN holders claiming inward supply refunds for November 2024. | GSTR-11 |
30-Dec-2024 | Income Tax | Filing of challan-cum-statement for TDS deducted in November 2024. | Form 26QB, 26QC, 26QD, 26QE |
30-Dec-2024 | Income Tax | Filing of report for Indian constituent entities of international groups for FY ending December 2023. | Form 3CEAD |
31-Dec-2024 | Income Tax | Filing of belated or revised income tax returns for AY 2024-25. | ITR Forms (as applicable) |
31-Dec-2024 | GST | Filing of Annual Return and Reconciliation Statement for FY 2023-24. | GSTR-9, GSTR-9C |
31-Dec-2024 | FEMA | Filing of Annual Performance Report (APR) for ODI in JV/WOS for FY 2023-24. | APR |
31-Dec-2024 | GST | Submission 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.