Statutory Compliance Calendar for October 2024 | Income tax, GST and various other laws
Statutory Compliance Chart for the Month of October 2024
Below mentioned are some important due dates under Income tax, GST, company law etc. for the month of October 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 September, 2024.
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07th October 2024
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Tax Audit of companies, individuals, firm, LLP or any other entity including trust where transfer pricing is not applicable*.
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07th October 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 August, 2024.
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15th October 2024
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Quarterly statement of TCS deposited for the quarter ending September 30, 2024.
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15th October 2024
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Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/IB/M/S in the month of September, 2024.
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30th October 2024
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Tax Audit in case where transfer pricing is applicable along with due date of filing 3CEB.
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31st October 2024
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Application for exercise of option under sub-section (7) of section 115BAB of the Income-tax Act, 1961.
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31st October 2024
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Various forms to be filed before filing return of income for exercising/withdrawing option u/s 115BAA, 115BAC, 115BAD, etc.
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31st October 2024
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Quarterly statement of TDS deposited for the quarter ending September 30, 2024
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31st October 2024
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Due date for filing income tax return in case of tax audit other than the cases where transfer pricing is applicable
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31st October 2024
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Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period April 1, 2024 to September 30, 2024 to the concerned Director/Joint Director.
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31st October 2024
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*Due date of 30th September is extended to 7th October
2. GST
| Return | Turnover | Month/ Quarter ending | Due Date |
| GSTR 7/8 | TDS/TCS | September 2024 | 10th October 2024 |
| GSTR 1 | Turnover >5 crore | September 2024 | 11th October 2024 |
| GSTR 1 | Who opted for QRMP scheme | September 2024 | 13th October 2024 |
| GSTR 6 | ISD | September 2024 | 13th October 2024 |
| GSTR 5 | Non-Resident taxable person | September 2024 | 13th October 2024 |
| GSTR 5A | OIDAR | September 2024 | 20th October 2024 |
| GSTR 3B | Who opted for Monthly | September 2024 | 20th October 2024 |
| GSTR 3B | Who opted for QRMP scheme | September 2024 | 22nd October 2024*
24th October 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 September month
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15th October 2024
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ESI- Payment of contribution for September month
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15th October 2024
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