Statutory Compliance Calendar for December 2024 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of December 2024
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of December 2024.
1. Income Tax
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Nature
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Due Date
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Due date for deposit of Tax deducted/collected for the month of November 2024.
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07th December 2024
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Due date for issue of TDS Certificate for tax deducted under section 194-IA/S/IB/M in the month of October, 2024.
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15th December 2024
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Due date for filing Income tax return, on whom Transfer Pricing is applicable*.
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15th December 2024
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Third instalment of advance tax for the assessment year 2025-26
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15th December 2024
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Due date for furnishing of challan cum statement in respect of tax deducted under section 194-IA/S/IB/M in the month of November, 2024
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30th December 2024
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Furnishing of belated or revised return of income for Assessment Year 2024-25
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31th December 2024
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*Due date of 30th November is extended to 15th December
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | November 2024 | 10th December2024 |
| GSTR 1 | Turnover >5 crore | November 2024 | 11th December2024 |
| GSTR 1 (IFF) | Who opted for QRMP scheme | November 2024 | 13th December2024 |
| GSTR 6 | ISD | November 2024 | 13th December2024 |
| GSTR 5 | Non-Resident taxable person | November 2024 | 13th December2024 |
| GSTR 5A | OIDAR | November 2024 | 20th December2024 |
| GSTR 3B | Who opted for Monthly | November 2024 | 20th December2024 |
| GSTR 3B | Who opted for QRMP scheme | November 2024 | 22nd December2024*
24th December2024** |
| GSTR 9 and GSTR 9C | Annual returns for regular taxpayers above Rs. 2 crores and reconciliation statements for those above Rs. 5 crores | Annually | 31st December 2024 |
*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
**States of 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.
3. EPF/ESI and Other laws
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Nature
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Due Date
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EPF- Payment of contribution for November month
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15th December 2024
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ESI- Payment of contribution for November month
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15th December 2024
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FEMA- Filling of Form Annual Performance Report (APR)
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31st December 2024
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