Compliance Calendar May 2024 with extended and New Dates – GST, Income Tax, MCA, PF, ESI

Due Dates, Last Date or Extended Dates are very important for All Businessman, Professionals etc.. because if you missed any of the compliance you have to bear penalty and Late fee provisions

GST Compliances May 2024

PF/ESI Compliances May 2024

Income Tax Compliances May 2024

7 May 2024 –

​Due date for deposit of Tax deducted/collected for the month of 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 where tax is paid without production of an Income-tax Challan

15 May 2024 –

​​​Due date for issue of TDS Certificate for tax deducted under  section 194-IA in the month of March, 2024

15 May 2024 –

​Due date for issue of TDS Certificate for tax deducted under  section 194-IB in the month of March, 2024
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15 May 2024 –

​Due date for issue of TDS Certificate for tax deducted under  section 194M in the month of March, 2024
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15 May 2024 –

​Due date for issue of TDS Certificate for tax deducted under  section 194S (by specified person) in the month of March, 2024
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15 May 2024 –

​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of April, 2024 has been paid without the production of a challan​​

15 May 2024 –

​Quarterly statement of TCS deposited for the quarter ending March 31, 2024

15 May 2024 –

​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of April, 2024

30 May 2024 –

​Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2023-24

30 May 2024 –

​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under  section 194-IA in the month of April, 2024

30 May 2024 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under  section 194M in the month of April, 2024

30 May 2024 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under  section 194-IB in the month of April, 2024

30 May 2024 –

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under  section 194S (by specified person) in the month of April, 2024

30 May 2024 –

​Issue of TCS certificates for the 4th Quarter of the Financial Year 2023-24​

31 May 2024 –

​Quarterly statement of TDS deposited for the quarter ending March 31, 2024

31 May 2024 –

​Return of tax deduction from contributions paid by the trustees of an approved superannuation fund​

31 May 2024 –

​​Due date for furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of  section 285BA of the Act respect for financial year 2023-24

31 May 2024 –

​​Due date for e-filing of annual statement of reportable accounts as required to be furnished under  section 285BA(1)(k) (in Form No. 61B) for calendar year 2023 by reporting financial institutions​

31 May 2024 –

Link Aadhar with PAN and make the PAN operative to have normal TDS /TCS rates (instead of higher) for transactions upto 31″ March 2024.

​Application for allotment of PAN in case of non-individual resident person, which enters into a financial transaction of Rs. 2,50,000 or more during FY 2023-24 and hasn’t been allotted any PAN​

31 May 2024 –

​Application for allotment of PAN in case of person being managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who hasn’t allotted any PAN

31 May 2024 –

​​Application in Form 9A for exercising the option available under Explanation to  section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on or before July 31, 2024)

31 May 2024 –

​​Statement in Form no. 10 to be furnished to accumulate income for future application under  section 10(21) or  section 11(1) (if the assessee is required to submit return of income on or before July 31, 2024)

31 May 2024 –

​​Statement of donation in Form 10BD to be furnished by reporting person under  section 80G(5)(iii) or section  section 35(1A)(i) in respect of the financial year 2023-24​

31 May 2024 –

​​Certificate of donation in Form no. 10BE as referred to in  section 80G(5)(ix) or  section 35(1A)(ii) to the donor specifying the amount of donation received during the financial year 2023-24.​

Also note that Income tax Return filing Last Date is 31 July in non audit case and 31 October in case of Audit

MCA/ROC Compliances May 2024

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