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Timelines for 2024

1
Jan

Give notice of Board Meeting

LODR provides for giving of notice of board meeting at least 5 days prior to each meeting. Outcome of the meeting is to be informed to Stock Exchange (SE) within 30 minutes of the closure of the Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
7
Jan

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-12-2023 in cases where the assessing officer with prior approval of Joint Commissioner grants permission for quarterly deposit of tax deducted.
ITNS-281

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of December, 2023.
(ii) TDS/TCS by other deductors in month of December, 2023.
ITNS-281
10
Jan

Deposit of TCS

Tax Collected at Source during the month of December, 2023 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of December, 2023
GSTR-7

Deposit of TDS

Tax Deducted at Source during the month of December, 2023 is required to be deposited to the Government Account
PMT-01

TCS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of December, 2023
GSTR-8
11
Jan

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of December, 2023
GSTR-1
13
Jan

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of December, 2023
GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter October-December, 2023
GSTR-1

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of December, 2023
GSTR-6
14
Jan

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB-194M/194S during the month of November 2023.
16B/16C/ 16D/16E
15
Jan

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in the month of December 2023.
24G

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter October-December 2023 is to be furnished.
27EQ

Quarterly statement of foreign remittances

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending December 31, 2023
15CC

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended December 2023
15G/15H

File Corporate Governance Report for the quarter ended 31-12-2023

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Regulation 27(2) of SEBI (LODR) Regulations, 2015
18
Jan

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st December, 2023
CMP-08
20
Jan

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of December, 2023
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of December, 2023
GSTR-3B
21
Jan

File Shareholding Pattern to Stock Exchange for Quarter ended 31-12-2023

According to SEBI (LODR) Regulations, 2015, shareholding pattern is to be filed to the related Stock Exchange within 21 days from the end of each quarter.
Regulation 31 of SEBI (LODR) Regulations, 2015
22
Jan

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of December, 2023
GSTR-3B
24
Jan

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States is required to make payment of tax and furnish monthly return for the month of December, 2023
GSTR-3B
30
Jan

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of December 2023 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him.
26QB/26QC/ 26QD/26QE

Issuance of quarterly TCS certificate

Certificate of tax collected at source during the quarter October to December, 2023 to be issued.
27D
31
Jan

File Secretarial Audit Report for the quarter ended 31-12-2023

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--

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished :
(i) In respect of tax deducted at source from salary payments made during quarter Oct.-Dec. 2023
(ii) In respect of tax deducted at source from income other than salary during quarter Oct.-Dec. 2023
(iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident
24Q / 26Q / 27Q

Quarterly return by banking company/ public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ending on 31-12-2023.
26QAA
1
Feb

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
7
Feb

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of January 2024
(ii) TDS/TCS by other deductors in month of January 2024
ITNS-281
10
Feb

Deposit of TDS

Tax Deducted at Source during the month of January, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of January, 2024
GSTR-7

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of January, 2024
GSTR-8

Deposit of TCS

Tax Collected at Source during the month of January, 2024 is required to be deposited to the Government Account
PMT-01
11
Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of January, 2024
GSTR-1
13
Feb

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of January, 2024, using Invoice Furnishing Facility (IFF)
IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of January, 2024
GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of January, 2024
GSTR-5
14
Feb

File Unaudited Limited reviewed Quarterly and year to date results for quarter ended 31-12-2023 (Companies adopting financial year April to March)

Results for the last quarter are required to be submitted within 60 days.
Regulation 33 of LODR Regulations

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of December 2023
16B/16C/ 16D/16E
15
Feb

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of January 2024
24G

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted during the period October 2023 to December 2023
16A
20
Feb

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of January, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of January, 2024
GSTR-3B
22
Feb

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of January, 2024
GSTR-3B
24
Feb

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of January, 2024
GSTR-3B
1
Mar

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
2
Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of January 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE
7
Mar

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of February 2024
(ii) TDS/TCS by other deductors in month of February 2024
ITNS-281
10
Mar

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of February, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of February, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of February, 2024
GSTR-8

Deposit of TDS

Tax Deducted at Source during the month of February, 2024 is required to be deposited to the Government Account
PMT-01
11
Mar

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of February, 2024
GSTR-1
13
Mar

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of February, 2024
GSTR-5

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of February, 2024
GSTR-6

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of February, 2024, using Invoice Furnishing Facility (IFF)
IFF
15
Mar

Last instalment of advance income-tax

(i) A sum equal to 100 percent of advance income-tax, as reduced by the amount already paid in advance, payable by corporate as well as non-corporate assessees for the assessment year 2024-25 is required to be deposited.
(ii) Whole amount of advance tax by an assessee who declares profits in accordance with provisions of section 44AD(1) or section 44ADA(1)
ITNS-280

Book Adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of February 2024
24G
17
Mar

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of January 2024
16B
20
Mar

Return by OIDAR service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of February, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of February, 2024
GSTR-3B
22
Mar

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of February, 2024
GSTR-3B
24
Mar

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of February, 2024
GSTR-3B
30
Mar

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of February 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE
31
Mar

Application under section 155(18)

An application requesting for recomputation of total income of the previous year without allowing the claim for deduction of surcharge or cess, which has been claimed and allowed as deduction under section 40 in the said previous year
69

Furnishing of Modified Return in ITR-A

Furnishing of modified return by a successor entity to a business reorganisation where the order of business reorganisation of the competent authority was issued between the period 1st April, 2023 and 30th September, 2023
ITR-A

Form CSR-2

For Financial Year 31-3-2023
Section 135 of Companies Act, 2013

Furnishing of Updated Return

Updated return for the assessment year 2021-22
As Applicable to Assessee
1
Apr

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter April to June

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
7
Apr

Deposit of TDS/TCS

Tax deducted or collected during March 2024 by Government authorities and being paid by way challan
ITNS 281
10
Apr

Deposit of TDS

Tax Deducted at Source during the month of March, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of March, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of March, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of March, 2024
GSTR-8
11
Apr

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of March, 2024
GSTR-1
13
Apr

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of March, 2024
GSTR-5

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of March, 2024
GSTR-6

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter January-March, 2024
GSTR-1
14
Apr

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of February 2024
16B/16C/ 16D/16E
15
Apr

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of March 2024
24G

Quarterly statement of foreign remittances by authorised dealer

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittance during quarter ending 31st March
15CC

Quarterly statement of foreign remittance by IFSC units

Quarterly statement by IFSC units in terms of rule 37BB for quarter ending 31st March
15CD

File Corporate Governance Report for the quarter ended 31-3-2024

To be submitted within fifteen days from the close of quarter.
Regulation 27(2) of SEBI (LODR) Regulations, 2015
18
Apr

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 31st March, 2024
CMP-08
20
Apr

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of March, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of March, 2024
GSTR-3B
21
Apr

Statement of Investor complaints

Status of Investor complaints received, disposed and pending during the quarter are to be intimated.
Regulation 13(3) of SEBI (LODR) Regulations, 2015

File shareholding pattern to Stock Exchange for quarter ended 31-3-2024

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern, separately for each class of securities in the specified format.
Regulation 31 of SEBI (LODR) Regulations, 2015
22
Apr

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of March, 2024
GSTR-3B
24
Apr

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of March, 2024
GSTR-3B
29
Apr

Form MSME-1

Half yearly form for outstanding payment to MSME for period October, 2023 to March, 2024
Order dated 22-1-2019 under section 405 of Companies Act, 2013
30
Apr

Certificate from practising company secretary

Certification that all certificates have been issued within thirty days of the date of lodgement
Regulation 40(9) of SEBI (LODR) Regulations, 2015

PAN related information

Electronic submission of declaration received in Form Nos. 60 during 1-10-2023 to 31-3-2024 to be submitted to specified authority [Rule 114D of IT Rules]
61

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 31-3-2024 in cases where the assessing officer with prior approval of Joint Commissioner grants permission for quarterly deposit of tax deducted
ITNS-281

Pay listing fee to the concerned Stock Exchange

--
Clause 38 of SLA

Form NDH-3

Half yearly Return of Nidhi Companies
Rule 21 of Nidhi Rules, 2014

File compliance certificate to the concerned Stock Exchange

To be submitted by Compliance Officer and Representative of RTA certifying maintenance of physical of electronic transfer facility
Regulation 7(3) of SEBI (LODR) Regulations, 2015

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended March 2024
15G/15H

File Secretarial Audit Report for the quarter ended 31-3-2024

--
SEBI DP Regulation 55A

Annual Return by Composition Taxpayers

A composition taxpayer is required furnish annual return for the financial year ending on 31-3-2024
GSTR-4

Deposit of TDS

Tax deducted on amount credited or paid by deductors other than Government authorities in the month of March 2024
ITNS-281

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of March 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE
1
May

Give notice of Board Meeting

Standard Listing Agreement (SLA) provides for giving of notice of board meeting at least 7 days prior to each meeting. Outcome of the meeting is to be informed to Stock Exchange (SE) within 15 minutes of the closure of the Board Meeting.
Clause 19(a), 19(b) and 41 of SLA

Hold Board Meeting for quarter April to June

Section 173 provides for holding four board meetings in a year in such a manner that not more than 120 days shall intervene between two board meetings. Clause 49 of SLA provides for holding atleast one board meeting in a quarter with the stipulation that the maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Clause 49 of SLA
7
May

Deposit of TDS/TCS

(i) TDS/TCS by Government authorities by way of challan in month of April, 2024
(ii) TDS/TCS by other deductors in month of April, 2024
ITNS 281
10
May

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of April, 2024
GSTR-8

Deposit of TCS

Tax Collected at Source during the month of April, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of April, 2024
GSTR-7

Deposit of TDS

Tax Deducted at Source during the month of April, 2024 is required to be deposited to the Government Account
PMT-01
11
May

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of April, 2024
GSTR-1
13
May

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of April, 2024
GSTR-6

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of April, 2024, using Invoice Furnishing Facility (IFF)
IFF

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of April, 2024
GSTR-5
15
May

Intimate to the concerned Stock Exchange that it will publish audited yearly result within 3 months from the end of last quarter (Companies adopting financial year April to March)

--
Clause 41 of SLA

File Unaudited Quarterly Results for the quarter ended 31-3-2024 (Comp-anies adopting financial year April to March)

--
Clause 41 of SLA

Book Adjustment statement

Furnishing Book Adjustment Statement to the agency authorised by Director General of Income Tax (Systems) for tax deducted or collected by Government authorities by way of book entry in month of April 2024
24G

Quarterly statement of TCS

Furnishing of statement of TCS for the quarter ending on 31-3-2024
27EQ

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of March 2024
16B/16C/ 16D/16E
20
May

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of April, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of April, 2024
GSTR-3B
22
May

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of April, 2024
GSTR-3B
24
May

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of April, 2024
GSTR-3B
30
May

Form PAS-6

Reconciliation of Share Capital Audit Report on half year basis.
Section 42 of Companies Act, 2013

Form FC-4

Annual Return of Foreign Companies
Section 384(2) of Companies Act, 2013

Statement required to be furnished under section 285B by a person carrying on production of cinematograph film or engaged in specified activity, or both, for each previous year

To file such statement within 60 days from the end of the previous year
52A

TCS certificate

Issuance of TCS certificate for quarter ending on 31-3-2024
27D

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of April, 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE

Statement as per section 285 read with rule 114DA

Statement for year ended 31-3-2024 by a non-resident having liaison office in India
49C
31
May

--

Return of tax deduction from contribution paid by trustees of approved superannuation fund
--

Furnishing of state-ment of particulars and certificate under section 80G(5) (viii)/ (ix) and under section 35(1A)

Statement of particulars required to be furnished by any research association, university, etc. under section 80G(5)(viii)/(ix) and under section 35(1A) as per rule 18AB
10BD/10BE

Statement of financial transaction

Statement of financial transactions for year ended 31-3-2024 to be furnished by person specified in rule 114E
61A

Statement of reportable account under section 285BA

Statement of reportable account to be furnished by a reporting financial institution referred to in rule 114G
61B

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished :
(i) In respect of tax deducted at source from salary payments made during quarter January to March 2024;
(ii) In respect of tax deducted at source from income other than salary during quarter January to March 2024;
(iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident for the quarter January to March 2024.
24Q / 26Q / 27Q

Application for PAN

Application for allotment of PAN
49AA (In case of non-citizens or entities formed and registered outside India), 49A (In all other cases)
1
Jun

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance [Excluding the date of the intimation and date of meeting]
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter April to June

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of atleast 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance [Excluding the date of the intimation and date of the meeting] to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Obtain Form MBP-1 from all the directors of Company providing for disclosure of their interest.

To be obtained in the first meeting of the Board of Directors of the Company held after the start of the Financial Year.
Section 184(1) of Companies Act, 2013
7
Jun

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of May, 2024
(ii) TDS/TCS by other deductors in month of May, 2024
ITNS-281
10
Jun

Deposit of TDS

Tax Deducted at Source during the month of May, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of May, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of May, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of May, 2024
GSTR-8
11
Jun

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of May, 2024
GSTR-1
13
Jun

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of May, 2024
GSTR-5

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of May, 2024
GSTR-6

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of May, 2024, using Invoice Furnishing Facility (IFF)
IFF
14
Jun

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of April, 2024
16B/16C/ 16D/16E
15
Jun

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of May, 2024
24G

Deposit of first instalment of advance income-tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

In case of all assessee first instalment of advance tax payable for the financial year 2023-24 (Assessment year 2024-25) is required to be deposited by persons other than those covered by section 44AD(1) or section 44ADA(1).
ITNS-280

TDS certificate

Annual TDS certificate relating to payment of salary or where tax is deducted under section 194P
16

Quarterly TDS certificate by all deductors

Issuance of TDS certificate for quarter ending on 31-3-2024 in respect of payment other than salary
16A
20
Jun

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of May, 2024
GSTR-3B

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of May, 2024
GSTR-5A
22
Jun

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of May, 2024
GSTR-3B
24
Jun

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of May, 2024
GSTR-3B
29
Jun

Statement as to activities of investment fund

Statement to be furnished under section 9A(5) by eligible investment fund, in respect of its activities in a financial year, within ninety days from the end of the financial year
3CEK
30
Jun

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of May, 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE

Statement of income distributed by securitisation trust

Annual statement regarding income distributed by securitisation trust to its investors for the year ended 31st March
64F

Statement of income distributed by investment fund under section 115UB

Statement of income distributed by investment fund to unit holder to be furnished to unit holder after end of financial year
64C

Statement of income distributed by business trust under section 115UA

Statement of income distributed by business trust to unit holder to be furnished to unit holder after end of financial year
64B

Securities Transaction Tax

Return is respect of securities transaction tax for financial year 2023-24
(For Stock Exchanges) Form No. 1 (For Mutual Fund) Form No. 2

Quarterly return by banking company/ public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business banking] where such payment has been made without deduction of tax during the quarter ended on 31-3-2024
26QAA

File Return of Deposit in Form DPT-3

Where company is non-banking, non-financial company accepting deposits, Return of Deposit is to be filed with RoC.
Rule 16 of Comp-anies (Acceptance of Deposits) Rules, 2014
1
Jul

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of at least 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter July to September

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
7
Jul

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in the month of June 2024.
(ii) TDS/TCS by other deductors in month of June 2024
ITNS-281

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, income by way of interest, other than income by way of interest on securities, any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 30-6-2024 in cases where the assessing officer with prior approval of Joint Commissioner grants such a permission for quarterly deposit of TDS
ITNS-281
10
Jul

Deposit of TCS

Tax Collected at Source during the month of June, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of June, 2024
GSTR-7

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of June, 2024
GSTR-8

Deposit of TDS

Tax Deducted at Source during the month of June, 2024 is required to be deposited to the Government Account
PMT-01
11
Jul

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of June, 2024
GSTR-1
13
Jul

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of June, 2024
GSTR-5

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter April-June, 2024
GSTR-1

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of June, 2024
GSTR-6
15
Jul

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of June, 2024
24G

Quarterly statement of TCS

Quarterly statement of tax collected at source during the quarter April-June, 2024 to be furnished
27EQ

Quarterly statement of foreign remittances by authorised dealer

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending June 30
15CC

File Corporate Governance Report

The listed entity shall submit a quarterly compliance report on corporate governance within fifteen days from close of the quarter. Further it may be noted that it shall not apply, in respect of --
(a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty five crore, as on the last day of the previous financial year;
(b) the listed entity which has listed its specified securities on the SME Exchange.
Regulation 27(2)

Quarterly statement of foreign remittance by IFSC units

Quarterly statement by IFSC units in terms of rule 37BB for quarter ending 30th June
15CD

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of May 2024
16B/16C/ 16D/16E

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended June 2024
15G/15H
18
Jul

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th June, 2024
CMP-08
20
Jul

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of June, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of June, 2023
GSTR-3B
21
Jul

Shareholding Pattern

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and share-holding pattern separately for each class of securities. In case of listed entities which have listed their specified securities on SME Exchange, the above statements shall be submitted on a half yearly basis within twenty one days from the end of each half year.
Regulation 31

Statement of Investor Complaints

The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.
Regulation 13(3)
22
Jul

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A, States is required to make payment of tax and furnish monthly return for the month of June, 2023
GSTR-3B
24
Jul

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B, States is required to make payment of tax and furnish monthly return for the month of June, 2023
GSTR-3B
30
Jul

Issuance of TCS Certificate

Certificate of tax collected at source during the period April 2024 to June, 2024 is to be issued
27D

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of June 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26D/26QE

Certificate from PCS

The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing company secretary within one month of the end of each half of the financial year, certifying that all certificates have been issued within thirty days of the date of lodge-ment for transfer, sub-division, consolidation, renewal, exchange or endorsement of calls/allotment monies.
Regulation 40(9)

Compliance Certificate certifying maintaining physical & electronic transfer facility

The listed entity shall submit a compliance certificate to the exchange, duly signed by both that is by the compliance officer of the listed entity and the authorized representative of the share transfer agent, wherever applicable, certifying maintaining physical & electronic transfer facility either in house or RTA as applicable.
Regulation 7(3)

Reconciliation of Share Capital Audit

Listed entities are required to submit Reconciliation of Share Capital Audit Report on a quarterly basis to the stock exchanges audited by a qualified chartered accou-ntant or a practicing company secretary for the purpose of reconciliation of share capital held in depositories and in physical form with the issued/listed capital.
SEBI-DP Regulation 55A
31
Jul

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished :
(i) In respect of tax deducted at source from salary payments made during quarter April to June 2024;
(ii) In respect of tax deducted at source from income other than salary during quarter April to June 2024;
(iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident for the quarter April to June 2024.
24Q / 26Q / 27Q

Filing of Income Tax Return

Return of income-tax by non-corporate assessees (being individuals, HUFs, partnership firms, AOP/BOI, Trusts) not subject to audit under the Income Tax Act or any other law.
Form as notified by CBDT

Statement relating to scientific research

Statement by scientific research association, university, college or other institution or by Indian company enga-ged in scientific research (If return due date is 31st July)
--

Option by charitable trust

Exercise of option available in Explanation to section 11 (1) where assessee required to furnish return by July 31
9A

Statement of accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by July 31
10

Option to be exercised

Option to pay tax under section 115BAC/115BAD/ 115BAE where return is to be filed by 31st July.
10-IEA/10-IF/ 10-IFA

Quarterly return by banks/public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 where payee is senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax for the quarter ended on 30-6-2024
26QAA
1
Aug

Give Notice of Annual General Meeting (AGM) alongwith Annual Report

Notice of Annual General Meeting is required to be given at least 21 clear days before AGM
Section 101 of Companies Act, 2013

Annual Report

The listed entity shall submit the Annual Report to stock exchange within 21 working days of it being approved and adopted.
Reg. 34 of LODR Regulations

File MGT-14 for approval of financial statement and Boards Report

Section 179(3) of the Companies Act, 2013 provides that form MGT-14 is to be filed for the financial statement and directors report approved in Board Meeting within 30 days.
Section 179(3) of Companies Act, 2013

Hold Board Meeting for quarter July to September

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of at least 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015
7
Aug

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of July, 2024.
(ii) TDS/TCS by other deductors in month of July, 2024
ITNS-281
10
Aug

Deposit of TDS

Tax Deducted at Source during the month of July, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of July, 2024
GSTR-8

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of July, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of July, 2024 is required to be deposited to the Government Account
PMT-01
11
Aug

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of July, 2024
GSTR-1
13
Aug

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of July, 2024, using Invoice Furnishing Facility (IFF)
IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of July, 2024
GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of July, 2024
GSTR-5
14
Aug

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of June, 2024
16B/16C/ 16D/16E
15
Aug

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of July 2024
24G

Issuance of TDS certificate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period April 2024 to June 2024 for first quarter
16A
20
Aug

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of July, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of July, 2023
GSTR-3B
22
Aug

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States is required to make payment of tax and furnish monthly return for the month of July, 2023
GSTR-3B
24
Aug

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States is required to make payment of tax and furnish monthly return for the month of July, 2023
GSTR-3B
30
Aug

Furnishing of challan -cum-statement in respect of TDS under section 194-IA/194-IB/194M/ 194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of July, 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE
7
Sep

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in the month of August, 2024
(ii) TDS/TCS by other deductors in month of August, 2024
ITNS-281
10
Sep

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of August, 2024
GSTR-8

Deposit of TCS

Tax Collected at Source during the month of August, 2024 is required to be deposited to the Government Account
PMT-01

Deposit of TDS

Tax Deducted at Source during the month of August, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of August, 2024
GSTR-7
11
Sep

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of August, 2024
GSTR-1
13
Sep

Return by Non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of August, 2024
GSTR-5

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of August, 2024, using Invoice Furnishing Facility (IFF)
IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of August, 2024
GSTR-6
14
Sep

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/ 194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of July, 2024
16B/16C/ 16D/16E
15
Sep

Book adjustment statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of August 2024
24G

Deposit of advance income-tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

Second instalment of advance tax payable for assessment year 2024-25 is required to be deposited by persons other than those covered by section 44AD(1) or section 44ADA(1).
ITNS -- 280
20
Sep

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of August, 2024
GSTR-3B

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of August, 2024
GSTR-5A
22
Sep

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of August, 2024
GSTR-3B
24
Sep

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of August, 2024
GSTR-3B
27
Sep

Form AOC-4 (OPC)

Financial statement of one person company
Section 129 of Companies Act, 2013
30
Sep

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of August, 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE

Tax Audit of Accounts

Following persons are required to get their books of account audited and obtain audit report :
(i)Every person carrying on business if so required under section 44AB
(ii)Every person carrying on the business shall, if the profits and gains from the business are deemed to be the profits and gains of such person under section 44AE or section 44BB or section 44BBB as the case may be, and he has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, in any
(iii)Every person carrying on profession if the total receipts from such profession are ₹50 lakhs or more for the previous year 2023-24
(iv) Any professional covered by section 44ADA if he claims his total income to be lower than 50% of the gross receipts and his total income exceed maximum amount not chargeable to tax
(v)Any person whose case is covered by section 44AD(4) and his income exceeds the maximum amount which is not chargeable to taxprevious year
3CA or 3CB and 3CD

Hold Annual General Meeting (Companies adopting financial year April to March)

Annual General Meeting is required to be held within six months of closure of Books of accounts
Section 96 of Companies Act, 2013
1
Oct

Hold Board Meeting for quarter October to December

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of at least 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

File Form ADT-1

Intimation of Auditor Appointment is to be filed by the Company, within 15 days of holding of AGM.
Section 129 r/w 141 of Comp-anies Act, 2013

Annual Report

The listed entity shall submit the Annual Report to stock exchange within 21 working days of it being approved and adopted.
Reg. 34 of LODR Regulations
7
Oct

Deposit of tax deducted at source in special cases

Tax deducted at source in respect of any income by way of salary, interest other than interest on securities or any income by way of insurance commission or any income by way of commission or brokerage to be deposited for the quarter ended 30-9-2024 in cases where the assessing officer with prior approval of Joint Commissioner grants special permission for quarterly deposit of TDS
ITNS-281

Deposit of tax deducted at source

(i) TDS/TCS by Government authorities by way of challan in the month of September, 2024
(ii)TDS/TCS by other deductors in month of September, 2024
ITNS-281
10
Oct

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of September, 2024
GSTR-8

Deposit of TDS

Tax Deducted at Source during the month of September, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of September, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of September, 2024 is required to be deposited to the Government Account
PMT-01
11
Oct

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of September, 2024
GSTR-1
13
Oct

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of September, 2024
GSTR-6

Statement of outward supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is required to furnish details of outward supply for the quarter April-June, 2024
GSTR-1

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of September, 2024
GSTR-5
15
Oct

Quarterly state-ment of foreign remittances by authorised dealer

Quarterly statement by authorised dealer in terms of rule 37BB in respect of foreign remittances during quarter ending 30th September
15CC

File Corporate Governance Report

The listed entity shall submit a quarterly compliance report on corporate governance within fifteen days from close of the quarter. Further it may be noted that it shall not apply, in respect of-- (a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty five crore, as on the last day of the previous financial year: (b) the listed entity which has listed its specified securities on the SME Exchange.
Regulation 27(2)

Book adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of September, 2024
24G

Issuance of TDS certificate for tax deducted under section 194-IA/ 194-IB/194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of August, 2024
16B/16C/ 16D/16E

Quarterly state-ment of foreign remittance by IFSC units

Quarterly statement by IFSC units in terms of rule 37BB for quarter ending 30th September
15CD

Quarterly submission of Form No. 15G/15H

Submission of declaration received in Form Nos. 15G/15H received during quarter ended September 2024
15G/15H

Quarterly statement of TCS

Quarterly statement of tax collected at source for the quarter July-September 2024 is required to be furnished
27EQ
18
Oct

Quarterly statement of composition tax

A composition taxable person is required to furnish quarterly statement of payment of composition tax for the quarter ending on 30th September, 2024
CMP-08
20
Oct

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of September, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of September, 2024
GSTR-3B
21
Oct

Statement of Investor Complaints

The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, within twenty one days from the end of each quarter, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.
Regulation 13(3)

Shareholding Pattern

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities. In case of listed entities which have listed their specified securities on SME Exchange, the above statements shall be submitted on a half yearly basis within twenty one days from the end of each half year.
Regulation 31
22
Oct

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of September, 2024
GSTR-3B
24
Oct

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of September, 2024
GSTR-3B
29
Oct

File e-Forms AOC-4/AOC-4 XBRL/AOC-4 CFS

E-Forms AOC-4/AOC-4 XBRL/AOC-4 CFS are required to be filed to RoC in respect of Balance Sheet & Profit and Loss account within 30 days of holding of Annual General Meeting.
Section 129 of Companies Act, 2013
30
Oct

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/194M/ 194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of September, 2024 to be furnished to DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE

Issuance of TCS Certificate

Quarterly TCS certificate for tax collected at source during the quarter July, 2024 to 30th September, 2024
27D
31
Oct

Quarterly statement of TDS in case of all deductors

Quarterly statement of TDS to be furnished :
(i) In respect of tax deducted at source from salary payments made during quarter July to September 2024;
(ii) In respect of tax deducted at source from income other than salary during quarter July to September 2024;
(iii) In respect of deductee who is non-resident not being a company or foreign company or resident but not ordinarily resident for the quarter July to September 2024.
24Q / 26Q / 27Q

Tax Audit Report

Obtaining and furnishing of tax audit report by assessee who has entered into an international transaction or specified domestic transaction
Tax Audit : 3CA/3CB & 3CD

Audit report

Audit report to be furnished by assessee who has entered into an international transaction or specified domestic transaction
3CEB

Option to be exercised

Option to claim tax as per section 115BAC/115BAD/115BAE where return is to be filed by 31st October
10-IEA/10-IF/10-IFA

Option to be exercised

Option to claim lower rates of tax in case of a company
10-IB/10-IC/ 10-ID

Statement by scientific research association

Statement to be filed by scientific research association, university, college or other association are required by rules 5D, 5E and 5F, where due date for furnishing return is 31st October.
Not Specified

Statement as to accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by 31st October.
10

Option by charitable trust

Exercise of option available in Explanation to section 11(1), where assessee required to furnish return by 31st October.
9A

Filing of income-tax return

Following persons are required to file their income-tax return :
(a) Corporate assessees
(b) Individual or HUF carrying on business or profession subject to audit
(c) Firm or co-operative society or AOP/BOI subject to audit
(d) Individual or HUF being partner in a firm subject to audit.
(e) Spouse of partner of a firm, where firm is subject to audit and provisions of section 5A apply to such spouse
Form as notified by CBDT

PAN related information

Electronic submission of particulars received in Form No. 60 by 30th September
61

File Secretarial Audit Report for the quarter ended on 30-9-2024

SEBI (DP) Regulations
Clause 55A

Quarterly return by banking company/public company/co-operative society regarding non-deduction of tax at source

Quarterly return to be furnished by banking company or co-operative society or public company referred to in proviso to section 194A(3)(i) disclosing details of interest payments on time deposits to any resident (other than interest on securities) not exceeding ₹5,000 [₹40,000 (₹50,000 in case of senior citizen) where payer is banking company or a co-operative society carrying on business of banking] where such payment has been made without deduction of tax during the quarter ended on 30-9-2024.
26QAA

Form MSME-1

Half yearly form for outstanding payment to MSME.
Order dated 22-1-2019 under section 405 of Companies Act, 2013

Form NDH-3

Half yearly Return of Companies.
Rule 21 of Nidhi Rules, 2014

Audit provisions

Annual audited accounts for programmes approved under section 35(2AA)
--
1
Nov

Give notice of Board Meeting to consider

The company shall give an advance notice of atleast 5 working days for Financial Results; in
Regulation 29 & 30 of SEBI

Hold Board Meeting for quarter October to December

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015

prescribed matters

case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance (Excluding the date of the intimation and date of the meeting) to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
(LODR) Regulations, 2015
7
Nov

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of October, 2024
(ii) TDS/TCS by other deductors in the month of October, 2024
ITNS 281
10
Nov

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of October, 2024
GSTR-7

Deposit of TCS

Tax Collected at Source during the month of October, 2024 is required to be deposited to the Government Account
PMT-01

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of October, 2024
GSTR-8

Deposit of TDS

Tax Deducted at Source during the month of October, 2024 is required to be deposited to the Government Account
PMT-01
11
Nov

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of October, 2024
GSTR-1
13
Nov

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter is allowed to furnish details of B2B outward supply made during the month of October, 2024, using Invoice Furnishing Facility (IFF)
IFF

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of October, 2024
GSTR-6

Return by non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of October, 2024
GSTR-5
14
Nov

Issuance of TDS certi-ficate for tax deducted under section 194-IA/ 194-IB/194M/194S

Certificate of Tax Deducted at Source in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of September, 2024
16B/16C/ 16D/16E
15
Nov

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of October, 2024
24G

Issuance of TDS certi-ficate by all deductors

Certificate of tax deducted at source is required to be issued in respect of tax deducted by all deductors during the period July 2024 to September 2024 i.e., for 2nd quarter
16A

File Unaudited Limited reviewed Quarterly Results for second quarter to stock exchange (Companies adopting Financial year April to March)

--
Regulation 33 of SEBI (LODR) Regulations, 2015
20
Nov

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of October, 2024
GSTR-5A

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of October, 2024
GSTR-3B
22
Nov

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of October, 2024
GSTR-3B
24
Nov

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of October, 2024
GSTR-3B
29
Nov

File e-Form MGT-7/7A (Companies adopting financial year April to March)

e-Form MGT-7/7A is required to be filed in respect of Annual Return of the company to the RoC within 60 days of holding of Annual General Meeting.
Section 92 of Companies Act, 2013

Form PAS-6

Reconciliation of Share Capital Audit Report for half year.
Section 42 of Companies Act, 2013
30
Nov

Option by charitable trust

Exercise of option available in Explanation to section 11(1) where assessee required to furnish return by November 30
9A

Statement of income distribution by venture capital undertaking or venture capital fund

Statement of income distribution to be filed by venture capital undertaking or venture capital fund in respect of income distributed during previous year
64

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/ 194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of October, 2024 to be furnished to Principal DGIT systems or DGIT systems or person authorised by him
26QB/26QC/ 26QD/26QE

Statement of income distributed by business trust

Statement of income distributed by business trust to unit holder in respect of income distributed during previous year to be furnished to PCIT or CIT
64A

Statement of income distributed by investment fund

Statement of income distributed by investment fund to be furnished to PCIT or CIT
64D

Statement of income distributed by a securitisation trust

Statement of income distributed by a securitisation trust to its investors
64E/64F

Statement as to accumulated income

Statement as to set apart/accumulated income for future application, where assessee required to furnish return by Nov. 30
10

Filing of return of income

Return by assessees including the partners of the firm or the spouse of such partner (If the provisions of section 5A applies to such spouse) who are required to file report under section 92E
Return : As applicable
1
Dec

Give notice of Board Meeting to consider prescribed matters

The company shall give an advance notice of at least 5 working days for Financial Results; in case of other matters as stated in Regulation 29(1)(b) to (f) -- two working days in advance [Excluding the date of the intimation and date of the meeting] to the Stock Exchange. Outcome of the Board meeting is to be informed to the exchange within 30 minutes of the conclusion of Board Meeting.
Regulation 29 & 30 of SEBI (LODR) Regulations, 2015

Hold Board Meeting for quarter January to March

Section 173 provides for holding at least four board meetings in a year in such manner that not more than 120 days shall intervene between two board meetings. Regulation 17(2) of SEBI (LODR) Regulations, 2015 provides for holding at least one board meeting in a quarter with the stipulation that maximum time between two board meetings should not exceed four months.
Section 173 of Companies Act, 2013. Regulation 17(2) of SEBI (LODR) Regulations, 2015
7
Dec

Deposit of tax deducted or collected at source

(i) TDS/TCS by Government authorities by way of challan in month of November, 2024
(ii)TDS/TCS by other deductors in month of November, 2024
ITNS 281
10
Dec

TDS Return

Any person who is required to deduct tax at source is required to furnish monthly return of tax deduction at source for the month of November, 2024
GSTR-7

TDS Return

Any person who is required to collect tax at source is required to furnish monthly return of tax collected at source for the month of November, 2024
GSTR-8

Deposit of TCS

Tax Collected at Source during the month of November, 2024 is required to be deposited to the Government Account
PMT-01

Deposit of TDS

Tax Deducted at Source during the month of November, 2024 is required to be deposited to the Government Account
PMT-01
11
Dec

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every month, is required to furnish monthly statement of outward supply for the month of November, 2024
GSTR-1
13
Dec

ISD Return

An Input Service Distributor is required to furnish monthly return of input tax distributed for the month of November, 2024
GSTR-6

Statement of Outward Supply

Every regular taxable person who is required to furnish details of outward supply every quarter, is allowed to furnish details of B2B outward supply for the month of November, 2024 using Invoice Furnishing Facility
IFF

Return by Non-resident dealer

A non-resident taxable person is required to furnish monthly return for the month of November, 2024
GSTR-5
15
Dec

Issuance of TDS certificate for tax deducted under section 194-IA/194-IB/194M/194S

Certificate of TDS in respect of tax deducted under section 194-IA/194-IB/194M/194S during the month of October, 2024
16B/16C/ 16D/16E

Instalment of advance tax by all assessees other than those covered by section 44AD(1) or section 44ADA(1)

Payment of third instalment of advance income-tax for the assessment year 2024-25 is required to be deposited by persons other than those covered by section 44AD(1) or section 44ADA(1).
ITNS-280

Book Adjustment Statement

Statement in respect of tax deducted or collected by Government authorities through book entry in month of November 2024
24G
20
Dec

Monthly Return

A regular taxpayer having aggregate turnover more than Rs. 5 crore in the preceding financial year is required to make payment of tax and furnish monthly return for the month of November, 2024
GSTR-3B

Return by OIDAR Service provider

Any person providing online information and database access or retrieval service is required to furnish monthly return for the month of November, 2024
GSTR-5A
22
Dec

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category A States, is required to make payment of tax and furnish monthly return for the month of Nov., 2024
GSTR-3B
24
Dec

Monthly Return

A regular taxpayer having an aggregate turnover of upto Rs. 5 crore in the previous financial year, whose principal place of business is in category B States, is required to make payment of tax and furnish monthly return for the month of Nov., 2024
GSTR-3B
30
Dec

Furnishing of challan-cum-statement in respect of TDS under section 194-IA/194-IB/194M/194S

Challan-cum-statement in respect of tax deducted under section 194-IA/194-IB/194M/ 194S during the month of November, 2024 to be furnished to Principal DGIT systems or DG IT systems or person authorised by him
26QB/26QC/ 26QD/26QE
31
Dec

Reconciliation Statement

Every registered person whose turnover during financial year 2023-23 exceeds Rs. 2 crore is required to furnish self-certified reconciliation statement.
GSTR-9C

Annual Return

Every taxable person other than an Input Service Distributor, a non-resident taxable person, a person liable to deduct tax at source and a person liable to collect tax at source, is required to furnish Annual Return for the financial year ending on 31 March, 2024.
GSTR-9

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