Statutory Compliance Calendar for January 2024 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of January 2024:
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of January 2024.
1. Income Tax
| Nature | Due Date |
| Due date for deposit of TCS/ TDS deducted for the month ending December 2023 | 7th January 2024 |
| Due date for issue of TDS Certificate for tax deducted under sections 194-IA, 194-IB, 194M, and 194S in the month of December 2023 | 14th January 2024 |
| Quarterly Statement of TCS for the quarter ending December 2023 | 15th January 2024 |
| Quarterly TCS Certificate in respect of tax collected by any person for the quarter ending December 31, 2023 | 30th January 2024 |
| Due date for furnishing of Challan-cum-statement in respect of TDS deducted u/s 194-IA, 194-IB, and 194M for the month of December 2023 | 30th January 2024 |
| Quarterly Statement of TDS for the quarter ending December 2023 | 31st January 2024 |
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | December 2023 | 10th January 2024 |
| GSTR 1 | Turnover >5 crore | December 2023 | 11th January 2024 |
| GSTR 1 (Quarterly) | Who opted for QRMP scheme | December 2023 | 13th January 2024 |
| GSTR 6 | ISD | December 2023 | 13th January 2024 |
| GSTR 5 | Non-Resident taxable person | December 2023 | 13th January 2024 |
| GSTR 5A | OIDAR | December 2023 | 20th January 2024 |
| GSTR 3B | Who opted for Monthly | December 2023 | 20th January 2024 |
| GSTR 3B | Who opted for QRMP scheme | December 2023 | 22nd January 2024*
24th January 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
| Nature | Due Date |
| EPF- Payment of contribution for December month | 15th January 2024 |
| ESI- Payment of contribution for December month | 15th January 2024 |