GST Compensation Cess Circular

07 May 24 Return of External Commercial Borrowings for April.

07 May 24 "Payment of TDS/TCS of April. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected."

10 May 24 Monthly Return by Tax Deductors for April.

10 May 24 Monthly Return by e-commerce operators for April.

11 May 24 Monthly Return of Outward Supplies for April.

13 May 24 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.

13 May 24 Monthly Return by Non-resident taxable person for April.

13 May 24 Monthly Return of Input Service Distributor for April.

15 May 24 E-Payment of PF for April.

15 May 24 Payment of ESI for April

15 May 24 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.

15 May 24 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.

15 May 24 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit

15 May 24 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.

15 May 24 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.

15 May 24 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.

15 May 24 Quarterly Statement of TCS for January-March.

20 May 24 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.

20 May 24 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).

25 May 24 Deposit of GST of April under QRMP scheme.

28 May 24 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 May 24 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 24-25.

30 May 24 Submission of a statement by Non-resident having a liaison office in India for FY 23-24.

30 May 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in April

30 May 24 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in last month. (Else TDS is to be deposited on annual basis by 30 April of next year.)

30 May 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.

30 May 24 Deposit of TDS on Virtual Digital Assets u/s 194S for April.

30 May 24 Issue of TCS certificates for January-March.

30 May 24 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.

30 May 24 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 23-24.

30 May 24 Annual Return of Limited Liability Partnership (LLP) for FY 23-24.

31 May 24 "Report on Corporate Social Responsibility for FY 23-24 by companies to whom it is applicable. "

31 May 24 E-filing of Annual Return for FY 23-24 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.

31 May 24 Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.

31 May 24 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.

31 May 24 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35.

31 May 24 Download of Certificate of Donations/contributions for FY 23-24 from IT portal and submission of same to Donor/contributors.

31 May 24 Quarterly statements of TDS for January- March.

31 May 24 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 23-24?.

31 May 24 Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March

31 May 24 Application for allotment of PAN in case of non-individual resident person, which enters into financial transaction aggregating to Rs. 2,50,000 or more during last financial year and has not been allotted PAN.

31 May 24 Application for allotment of PAN in case of managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of non-individual resident person, which enters into financial transaction aggre

31 May 24 Statement of reportable accounts for Calendar year 2023 by reporting financial institutions. File NIL statement if no transactions to report.

31 May 24 Higher TDS/TCS due to non-linking of PAN Aadhar, shall not be applicable for transactions upto March 31, 2024 if PAN is linked with Aadhar upto May 31, 2024.