ITR Filing Due Date : File Now

Dec - 2024

Particulars of Compliance	Form/ Return	Due Date
Direct tax compliances under Income Tax
Due date for deposit of Tax deducted/collected for the month of Nov 2024.	Form 281	Dec 07, 2024
Due date for paying Third (3rd) instalment of advance tax for the FY 2024-25(A.Y. 2025-26)	ITNS	Dec 15, 2024
Due date for filing of belated/revised return of income for FY 2023-24 (A.Y. 2024-25) for all assessee (provided assessment has not been completed before December 31, 2024).	ITR	Dec 31, 2024

Indirect tax compliances under GST
Return of outward supplies of taxable goods and/or services (for Assessee having turnover exceeding INR 5 Crs, and Assessee who have not opted for Quarterly Return Monthly Payment Scheme) Monthly Return for the month of Nov 2024	GSTR -1	Dec 11, 2024
Return of outward supplies of taxable goods and/or services (for Assessee who have opted for QRMP Scheme) effected during the month Nov 2024 - Optional	GSTR-1/IFF	Dec 13, 2024
Return for Input Service Distributor for the Month of November 2024	GSTR-6	Dec 13, 2024
Simple GSTR return for Assessee having turnover more than INR 5 Crs and turnover less than INR 5 Crs in the previous year, who have not opted for QRMP Scheme for the month of Nov 2024	GSTR 3B	Dec 20, 2024
Simple GSTR return for Assessee who have opted for QRMP scheme (Oct 2024 to Dec 2024 quarter - for Nov 2024 month) and having turnover < INR 5 Crs
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep	PMT-06	Dec 25, 2024
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi	PMT-06	Dec 25, 2024
Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST	GSTR-7	Dec 10, 2024
The due date for furnishing statement by e-commerce companies	GSTR-8	Dec 10, 2024
Summary of outward taxable supplies and tax payable by Non-Resident taxable person	GSTR-5	Dec 13, 2024
Summary of outward taxable supplies and tax payable by Non-Resident taxable person supplying OIDAR service.	GSTR-5A	Dec 20, 2024
Due date for filing the GST Annual Return for FY 2023-24	GSTR-9	Dec 31, 2024
Due date for filing the GST Annual Reconciliation Statement and Certification for FY 2023-24 where the aggregate turnover of the Tax Payer exceeds INR 5Crores in a financial year.	GSTR-9C	Dec 31, 2024

Payroll and labour law compliances
PF Payment for the month of Nov 2024	ECR	Dec 15, 2024
ESIC Payment for the month of Nov 2024	ESI return	Dec 15, 2024

Disclaimer: The content of this Compliance Calendar is intended for informational purposes only and does not constitute professional advice or legal opinion. The Calendar is based on relevant notifications, circulars, and facts available at the time of its preparation, and every effort has been made to ensure its accuracy and reliability. However, users are strongly advised to consult and verify the applicable statutory provisions, circulars, and official clarifications before making any decisions or taking action based on this Calendar.

Dec - 2024

Particulars of Compliance	Form/ Return	Due Date
Direct tax compliances under Income Tax
Due date for deposit of Tax deducted/collected for the month of Nov 2024.	Form 281	Dec 07, 2024
Due date for paying Third (3rd) instalment of advance tax for the FY 2024-25(A.Y. 2025-26)	ITNS	Dec 15, 2024
Due date for filing of belated/revised return of income for FY 2023-24 (A.Y. 2024-25) for all assessee (provided assessment has not been completed before December 31, 2024).	ITR	Dec 31, 2024

Indirect tax compliances under GST
Return of outward supplies of taxable goods and/or services (for Assessee having turnover exceeding INR 5 Crs, and Assessee who have not opted for Quarterly Return Monthly Payment Scheme) Monthly Return for the month of Nov 2024	GSTR -1	Dec 11, 2024
Return of outward supplies of taxable goods and/or services (for Assessee who have opted for QRMP Scheme) effected during the month Nov 2024 - Optional	GSTR-1/IFF	Dec 13, 2024
Return for Input Service Distributor for the Month of November 2024	GSTR-6	Dec 13, 2024
Simple GSTR return for Assessee having turnover more than INR 5 Crs and turnover less than INR 5 Crs in the previous year, who have not opted for QRMP Scheme for the month of Nov 2024	GSTR 3B	Dec 20, 2024
Simple GSTR return for Assessee who have opted for QRMP scheme (Oct 2024 to Dec 2024 quarter - for Nov 2024 month) and having turnover < INR 5 Crs
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep	PMT-06	Dec 25, 2024
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi	PMT-06	Dec 25, 2024
Due date for filing GSTR-7 to be filed by the person who is required to deduct TDS under GST	GSTR-7	Dec 10, 2024
The due date for furnishing statement by e-commerce companies	GSTR-8	Dec 10, 2024
Summary of outward taxable supplies and tax payable by Non-Resident taxable person	GSTR-5	Dec 13, 2024
Summary of outward taxable supplies and tax payable by Non-Resident taxable person supplying OIDAR service.	GSTR-5A	Dec 20, 2024
Due date for filing the GST Annual Return for FY 2023-24	GSTR-9	Dec 31, 2024
Due date for filing the GST Annual Reconciliation Statement and Certification for FY 2023-24 where the aggregate turnover of the Tax Payer exceeds INR 5Crores in a financial year.	GSTR-9C	Dec 31, 2024

Payroll and labour law compliances
PF Payment for the month of Nov 2024	ECR	Dec 15, 2024
ESIC Payment for the month of Nov 2024	ESI return	Dec 15, 2024

Type of Taxpayer	Due Date for ITR Filing – FY 2023-24*(unless extended)
For Individual / HUF/ AOP/ BOI (Not requiring audit of books of accounts)	31st July 2024
For Businesses (Requiring Audit)	31st October 2024
For Businesses requiring transfer pricing reports (in case of international / specified domestic transactions)	30th November 2024
For Revised return	31 December 2024
For Belated/late return	31 December 2024

Type of Taxpayer

Due Date for ITR Filing – FY 2023-24*(unless extended)

For Individual / HUF/ AOP/ BOI (Not requiring audit of books of accounts)

31st July 2024

For Businesses (Requiring Audit)

31st October 2024

For Businesses requiring transfer pricing reports (in case of international / specified domestic transactions)

30th November 2024

For Revised return

31 December 2024

For Belated/late return

31 December 2024

Compliance Calendar

Dec - 2024

Compliance Calendar

Dec - 2024

ITR Filing Due Date : File Now

ITR Filing Due Date for Financial Year 2023-24 (Assessment Year 2024-25) tabulated below:

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