Due date compliance calendar January 2024
| Dates | Act | Nature of Due dates |
| 7th Jan 24 | Income Tax | Deposit of TDS / TCS for the month of December 2023. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
| 7th Jan 24 | Income Tax | Due date for TDS deposit for the period October 2023 to December 2023 when AO has permitted quarterly TDS deposit of TDS under section 192, 194A, 194D or 194H. |
Also See, “TDS on Purchase of Goods”
Also See, “TDS Rate Chart for F.Y. 2023-24”
| 7th Jan 24 | Income Tax | Eqalisation levy payment due date for the month of December 23 in respect of equalisation levy on “Specified services”. Know more about “Equalistion levy tax with examples” |
| 14th Jan 24 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-A for the month of November 23. |
| 14th Jan 24 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194I-B for the month of November 23. |
| 14th Jan 24 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194M for the month of November 23. |
| 14th Jan 24 | Income Tax | Due date for issue TDS certification for tax deduction under Section 194S for the month of November 23. |
| 15th Jan 24 | Income Tax | Form 24G by Government officer where TDS/TCS for December 23 has been deposited without production of challan. |
| 15th Jan 24 | Income Tax | TCS Quarterly statement for the quarter Oct 23 to Dec 23. |
| 15th Jan 24 | Income Tax | Foreign remittance quarterly statement in Form No 15CC for the period Oct 23 to Dec 23 by an authorized dealer. |
| 15th Jan 24 | Income Tax | Due date for furnishing of Form 15G / 15H declarations received during the period Oct 23 to Dec 23. |
| 15th Jan 24 | Income Tax | Furnishing of statement in Form No. 49BA under Rule 114AAB (by specified fund) for the quarter ending 31st December 2023. |
| 30th Jan 24 | Income Tax | Deposits of TDS under section 194-IA for the month of December 23. |
| 30th Jan 24 | Income Tax | Deposits of TDS under section 194-IB for the month of December 23. |
| 30th Jan 24 | Income Tax | Deposits of TDS under section 194M for the month of December 23. |
| 30th Jan 24 | Income Tax | Deposits of TDS under section 194S for the month of December 23. |
| 30th Jan 24 | Income Tax | TCS quarterly certificate for the quarter Oct 23 to Dec 23. |
| 31st Jan 24 | Income Tax | TDS quarterly return for the quarter Oct 23 to Dec 23. |
| 31st Jan 24 | Income Tax | Quarterly statement for non-deduction of TDS form Interest on time deposit by banking company for the quarter Oct 23 to December 23. |
| 31st Jan 24 | Income Tax | Exercising the option to opt for alternative tax regime under Section 115BAA by a domestic company for assessment year 2021-22 |
| 31st Jan 24 | Income Tax | Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending 31st December 2023. |
| 31st Jan 24 | Income Tax | Intimation by a pension fund in respect of investment made in India for quarter ending 31st December 2023. |
Due date Compliance Calendar January 2024 – GST
| Dates | Act | Nature of Due dates |
| 10th Jan 24 | GST | GSTR – 7 (TDS Deducted) for the month of December 23. |
| 10th Jan 24 | GST | GSTR – 8 (TCS Collected by E-Commerce Operator) for the month of December 23. |
| 11th Jan 24 | GST | GSTR – 1 for the month of December 23 for taxpayer who does not opt QRMP scheme under GST. |
| 13th Jan 24 | GST | GSTR – 1 for taxpayer who opt QRMP Scheme under GST for the period Oct 23 to Dec 23. Know more about “QRMP Scheme under GST”. |
| 13th Jan 24 | GST | GSTR 6 (Return by Input Service distributor for the month of December 23. |
| 13th Jan 24 | GST | GSTR – 5 by non-resident taxpayers for the month of December 23. |
| 18th Jan 24 | GST | The due date for filing CMP – 08 for composition dealers for Oct 23 to Dec 23. |
| 20th Jan 24 | GST | GSTR 3B for the month of December 23 for the taxpayer having turnover more than Rs 5 Cr in previous year. |
| 20th Jan 24 | GST | GSTR -5A by OIDAR service providers for the month of December 23. |
| 22nd Jan 24 | GST | GSTR 3B for the quarter October 23 to December 23 for taxpayers who opt for QRMP Scheme. (For Group “A” States) |
| 24th Jan 24 | GST | GSTR 3B for the quarter October 23 to December 23 for taxpayers who opt for QRMP Scheme. (For Group “B” States) |
| 28th Jan 24 | GST | GSTR 11 for the month of December 2023. GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number. |
| 31st Jan 24 | GST | Extended due date for reporting opening balance for ITC Reversal. |
| Group A States – Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep. |
| Group B States – Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. |
Due date Compliance Calendar January 2024 – Others
| Dates | Act | Nature of Due dates |
| 15th Jan 24 | PF and ESI | EPF and ESI payment for the month of December 23. |
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