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Monday	10am-5pm
Tuesday	10am-5pm
Wednesday	10am-5pm
Thursday	10am-5pm
Friday	10am-5pm
Saturday	Closed
Sunday	Closed

Our Phone number:

+44 4214 7057

KNOWLEDGE HUB

Original Due dates for ITR filing for the Financial Year 2023-24 or Assessment Year 2024-25:

31JULY

Individual ITR Filing - Non-Tax Audit

Individual ITR Filing - Non-Tax Audit (i.e., Individual/HUF/AOP/BOI Filing of Income Return u/sec.139 (1))

30SEP

Filing of Tax Audit Report

31OCT

Filing of Transfer Pricing Reports u/sec.92E of the Income Tax Act

31OCT

ITR filing for (a) a corporate assessee or (b) a non-corporate assesse

ITR filing in the event of (a) a corporate assessee, (b) a non-corporate assessee (whose books of accounts must be audited), or (c) a partner of a firm whose accounts must be audited

30NOV

Furnishing of ITR in case of Transfer Pricing

31DEC

Returns that are late or revised

Return of income u/sec.139 (4) - after extended due date and sec.139 (5) - Rectify the factual error or omission made while filing initial ITR

Advance Tax due dates for F.Y.2024-25:

Installment	Advance Tax Due Date	Tax to be paid
1st Installment	15th June 2024	15% of Tax liability
2nd Installment	15th September 2024	45% of Tax liability
3rd Installment	15th December 2024	75% of Tax liability
4th Installment	15th March 2025	100% of Tax liability

Original due dates for filing TDS Return for F.Y.2024-25:

Quarter	Period	Last Date Of Filing
1st Quarter	1st April To 30th June	31st July 2024
2nd Quarter	1st July To 30th September	31st October 2024
3rd Quarter	1st October To 31st December	31st Jan 2025
4th Quarter	1st January To 31st March	31st May 2025

Individual Income Tax Returns Forms ITR 1 and ITR 4 are available in Online mode with prefilled data on the portal.
ITR-2 Excel Utility for AY 2024-25 is now available for submission.
ITR 1 and ITR 4 Excel utilities for AY 2024-25 are now available for filing.
Form 10 is now ready for submission. Notification No.96/2023, issued August 17, 2023.
For the time being, HDFC Bank, Punjab & Sind Bank, and State Bank of India have moved from OLTAS e-Payment of Taxes at NSDL to the e-Pay Tax facility at the e-Filing portal for tax payment.

Form 10F: The partial relaxation offered to non-residents who do not have a PAN and are not required to have one under the terms of the Income-tax Act of 1961 to complete Form 10F manually has been extended till September 30, 2024. Please see the Relaxation Notification.
The deadline for connecting PAN to Aadhaar has been extended till June 30, 2024.

Income Tax Return & Tax Audit Report due dates for A.Y.2024-25 (F.Y.2023-24)

Type of Tax Payer	Particular	Due Date
Individual/HUF/AOP/BOI	Non-Tax Audit	31st July 2024
1.Company 2.Other than the company to which the audit applies 3.Partner of Firm to whom appropriate	Tax Audit Report	30th September 2024
	ITR due date	31st October 2024
Transfer Pricing under sec.92E	Audit Report	31st October 2024
Transfer Pricing under sec.92E	ITR due date	30th November 2024
Belated/Revised return	ITR Due Date	31st December 2024

GSTR-1

Quarterly filing of GSTR-1:

(Annual turnover up to Rs.5 crore can opt for quarterly filing):

Quarter	Due Date
Jan-Mar 2024	13th Apr 2024
Apr-June 2024	13th July 2024
July-Sep 2024	13th Oct 2024
Oct-Dec 2024	13th Jan 2025

Note:

GSTR-1 due dates are determined by your total revenue. Businesses with up to Rs.5 Crores in revenue have the option of filing quarterly returns under the QRMP scheme, which are due on the 13th of the month after the relevant quarter.
Those taxpayers who do not opt for the QRMP plan or have a total turnover of more than Rs.5 Crores must file the return on or before the 11th of the following month.
Taxpayers with a turnover of up to Rs.5 Crores can use an Invoice Furnishing Facility (IFF) to furnish their Business to Business (B2B) sales for the first two months of the quarter.

Monthly filing of GSTR-1:

Month	Due Date
Jan 2024	11th Feb 2024
Feb 2024	11th Mar 2024
Mar 2024	11th Apr 2024
Apr 2024	11th May 2024
May 2024	11th June 2024
June 2024	11th July 2024
July 2024	11th Aug 2024
Aug 2024	11th Sep 2024
Sep 2024	11th Oct 2024
Oct 2024	11th Nov 2024
Nov 2024	11th Dec 2024
Dec 2024	11th Jan 2025

Note:

Taxpayers with a turnover of up to Rs.5 crore can opt to furnish their Business to Business (B2B) sales for the first two months of the quarter using an Invoice Furnishing Facility (IFF). The deadline will be the 13th of the following month. However, GSTR-1 will still need to be filed quarterly, but the invoices already declared in the IFF need not be declared again.

GSTR-4

Note:

GSTR-4 is a simplified GST Return for composition dealers. Instead of filing 3 monthly returns, composition dealers only need to file 1 return, GSTR-4, once a year by April 30th.
The composition scheme is available for taxpayers with an annual turnover below Rs. 1.5 Crore under the GST regime.
Late filing of GSTR-4 attracts a daily fee of ₹200, capped at ₹5,000. If no tax is payable, a fee of ₹20 per day applies after the due date.

GSTR-4

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)	Due Date
Jan 2024	20th Feb 2024
Feb 2024	20th Mar 2024
Mar 2024	20th Apr 2024
Apr 2024	20th May 2024
May 2024	20th June 2024
June 2024	20th July 2024
July 2024	20th Aug 2024
Aug 2024	20th Sep 2024
Sep 2024	20th Oct 2024
Oct 2024	20th Nov 2024
Nov 2024	20th Dec 2024
Dec 2024	20th Jan 2025

#Amended to 13th by Budget 2024; yet to be notified by CBIC.

GSTR-5A

Summary of outward taxable supplies and tax payable by an Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)	Due Date
Jan 2024	20th Feb 2024
Feb 2024	20th Mar 2024
Mar 2024	20th Apr 2024
Apr 2024	20th May 2024
May 2024	20th June 2024
June 2024	20th July 2024
July 2024	20th Aug 2024
Aug 2024	20th Sep 2024
Sep 2024	20th Oct 2024
Oct 2024	20th Nov 2024
Nov 2024	20th Dec 2024
Dec 2024	20th Jan 2025

Note:

Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file return in GSTR-5A. GSTR 5A needs to be filed every 20th of the following month in which it asks for all the details of sales and purchases.

GSTR-5

Note:

Under GSTR-5, non-resident taxable persons are required to furnish details of their inward and outward supplies, including taxable value and tax paid on such supplies. The GSTR-5 return is to be filed on a monthly basis, within 20 days after the end of the tax period or within the extended due date, if applicable.

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)	Due Date
Jan 2024	10th Feb 2024
Feb 2024	10th Mar 2024
Mar 2024	10th Apr 2024
Apr 2024	10th May 2024
May 2024	10th June 2024
June 2024	10th July 2024
July 2024	10th Aug 2024
Aug 2024	10th Sep 2024
Sep 2024	10th Oct 2024
Oct 2024	10th Nov 2024
Nov 2024	10th Dec 2024
Dec 2024	10th Jan 2025

Note:

GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month.

GSTR-9

Note:

GSTR-9 is an annual return under GST that needs to be filed by regular taxpayers. It contains consolidated details of all outward supplies, inward supplies, taxes paid, and input tax credit claimed during the financial year. The turnover limit for filing GSTR-9 is applicable to regular taxpayers whose aggregate turnover exceeds Rs. 2 Crores in a financial year. The due date for filing GSTR-9 is typically December 31st of the following financial year.

GSTR-9C

GSTR-9C is the annual self-certified reconciliation statement to be filed by taxpayers with a turnover exceeding Rs.5 crore. The due date for filing GSTR-9C for FY 2022-23 is 28th February 2024, and for filing GSTR-9C for FY 2023-24 is 31st December 2024*.

GSTR-11

Note:

GSTR-11 is a GST Return filed by taxpayers with a Unique Identity Number (UIN). It reports details of inward supplies received by UIN holders to claim refunds on taxes paid. The due date for filing is the 28th of the following month. Only UIN holders need to file this return to comply with GST regulations and claim eligible refunds.

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

Quarterly filing of GSTR-3B:

(Annual turnover up to Rs.5 crore can opt for quarterly filing):

Quarter	Due Date
Jan-Mar 2024	22nd or 24th Apr 2024
Apr-Jun 2024	22nd or 24th July 2024
July-Sep 2024	22nd or 24th Oct 2024
Oct-Dec 2024	22nd or 24th Jan 2025

Note:

GSTR-3B is a monthly self-declared summary GST return (quarterly for the QRMP scheme). If your yearly turnover is Rs. 5 Crores or above, you must file GSTR-3B returns every month. If your turnover is less than Rs. 5 crores, you can either use the QRMP plan or submit monthly.
If a regular taxpayer fails to file a return for six months in a row, suspension and eventual cancellation of GST registration is done under Section 29(2).
The due date for filing your GSTR-3B returns for a given month is the 20th of the following month.

Monthly Filing Of GSTR-3B:

Month	Due Date
Jan 2024	20th Feb 2024
Feb 2024	20th Mar 2024
Mar 2024	20th Apr 2024
Apr 2024	20th May 2024
May 2024	20th June 2024
June 2024	20th July 2024
July 2024	20th Aug 2024
Aug 2024	20th Sep 2024
Sep 2024	20th Oct 2024
Oct 2024	20th Nov 2024
Nov 2024	20th Dec 2024
Dec 2024	20th Jan 2025

GSTR-3B filing frequency for Category X and Y states: Quarterly, 22nd of the month following the quarter for 'X'** category of states and 24th of the month following the quarter for 'Y'** category of states

CATEGORY X:

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, or the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

CATEGORY Y:

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, or Odisha, or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.

PMT-06

Taxpayers with a turnover of up to Rs.5 crore can opt to file a quarterly GSTR-1 and GSTR-3B under the QRMP scheme (with an optional use of the Invoice Furnishing Facility (IFF) to furnish their B2B sales for the first two months of the quarter).

Period (Quarterly)	Due Date
Jan 2024	25th Feb 2024
Feb 2024	25th Mar 2024
Apr 2024	25th May 2024
May 2024	25th June 2024
June 2024	25th July 2024
July 2024	25th Aug 2024
Aug 2024	25th Sep 2024
Sep 2024	25th Oct 2024
Oct 2024	25th Nov 2024
Nov 2024	25th Dec 2024
Dec 2024	25th Jan 2025

Note:

Taxpayers with a turnover of up to Rs.5 crore can opt to furnish their Business to Business (B2B) sales for the first two months of the quarter using an Invoice Furnishing Facility (IFF).
The deadline will be the 13th of the following month. However, GSTR-1 will still need to be filed quarterly, but the invoices already declared in the IFF need not be declared again.

CMP-08

Period (Quarterly)	Due Date
Jan-Mar 2024	18th April 2024
Apr-Jun 2024	18th July 2024
July-Sep 2024	18th Oct 2024
Oct-Dec 2024	18th Jan2025

Note:

This is for composition dealers with a turnover limit of up to Rs. 1.5 Crores (Rs. 75 lakhs for certain states). It should be filed by the 18th of the following month of the quarter.

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Quarterly)	Due Date
Jan 2024	13th Feb 2024
Feb 2024	13th Mar 2024
Apr 2024	13th May 2024
May 2024	13th June 2024
June 2024	13th July 2024
July 2024	13th Aug 2024
Aug 2024	13th Sep 2024
Sep 2024	13th Oct 2024
Oct 2024	13th Nov 2024
Nov 2024	13th Dec 2024
Dec 2024	13th Jan 2025

Note:

GSTR 6 is a monthly return that an Input Service Distributor (ISD) must file. It offers information on the ISD's receipt and distribution of input tax credits. It will also include information on all documents issued for the distribution of input credit as well as the method of distribution. Every month, the 13th is the deadline for filing GSTR-6. The aggregate turnover of your business should be greater than 20 lakh rupees.

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Quarterly)	Due Date
Jan 2024	10th Feb 2024
Feb 2024	10th Mar 2024
Apr 2024	10th May 2024
May 2024	10th June 2024
June 2024	10th July 2024
July 2024	10th Aug 2024
Aug 2024	10th Sep 2024
Sep 2024	10th Oct 2024
Oct 2024	10th Nov 2024
Nov 2024	10th Dec 2024
Dec 2024	10th Jan 2025

Note:

GSTR-8 needs to be filed by e-commerce operators. It contains details of the supplies made through the e-commerce platform and the amount of tax collected at source (TCS) on such supplies. The turnover limit for filing GSTR-8 is not applicable and is required to be filed irrespective of turnover. The due date for filing GSTR-8 is the 10th of the following month.

GSTR-10

Note:

A taxable individual whose registration has been cancelled or relinquished must file GSTR-10. This return, also known as a final return, must be filed within three months of the cancellation date or cancellation order, whichever is earlier.

ITC-04

Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker:

Period	Due Date
Oct 2023 – Mar 2024(Half-Yearly Filers)	25th Apr 2024
Apr 2023 – Mar 2024(Annual Filers)	25th Apr 2024

Note:

Taxpayers whose annual aggregate turnover in the preceding financial year is above Rs. 5 Crores shall furnish ITC-04 once in six months. The due date for filing ITC-04 is within 25 days after the end of the relevant quarter.

*Due dates are subject to vary as a result of CBIC notifications/orders.

Downloads

[email protected]

+91 98410 81907

KNOWLEDGE HUB

Original Due dates for ITR filing for the Financial Year 2023-24 or Assessment Year 2024-25:

Individual ITR Filing - Non-Tax Audit

Filing of Tax Audit Report

Filing of Transfer Pricing Reports u/sec.92E of the Income Tax Act

ITR filing for (a) a corporate assessee or (b) a non-corporate assesse

Furnishing of ITR in case of Transfer Pricing

Returns that are late or revised

Advance Tax due dates for F.Y.2024-25:

Original due dates for filing TDS Return for F.Y.2024-25:

Income Tax Return & Tax Audit Report due dates for A.Y.2024-25 (F.Y.2023-24)

GSTR-1

Quarterly filing of GSTR-1:

(Annual turnover up to Rs.5 crore can opt for quarterly filing):

Note:

Monthly filing of GSTR-1:

GSTR-4

Note:

GSTR-4

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

#Amended to 13th by Budget 2024; yet to be notified by CBIC.

GSTR-5A

Summary of outward taxable supplies and tax payable by an Online Information and Database Access or Retrieval Services (OIDAR) provider:

Note:

GSTR-5

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Note: GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month.

GSTR-9

GSTR-9C

GSTR-9C is the annual self-certified reconciliation statement to be filed by taxpayers with a turnover exceeding Rs.5 crore. The due date for filing GSTR-9C for FY 2022-23 is 28th February 2024, and for filing GSTR-9C for FY 2023-24 is 31st December 2024*.

GSTR-11

Note:

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

Quarterly filing of GSTR-3B:

(Annual turnover up to Rs.5 crore can opt for quarterly filing):

Note:

Monthly Filing Of GSTR-3B:

CATEGORY X:

CATEGORY Y:

PMT-06

Taxpayers with a turnover of up to Rs.5 crore can opt to file a quarterly GSTR-1 and GSTR-3B under the QRMP scheme (with an optional use of the Invoice Furnishing Facility (IFF) to furnish their B2B sales for the first two months of the quarter).

CMP-08

Note: This is for composition dealers with a turnover limit of up to Rs. 1.5 Crores (Rs. 75 lakhs for certain states). It should be filed by the 18th of the following month of the quarter.

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Note:

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Note:

GSTR-10

Note:

ITC-04

Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker:

Note:

*Due dates are subject to vary as a result of CBIC notifications/orders.

Downloads

Form ITR-U for Filing Updated Return

GST Returns - Applicability, Due dates and Types of GST Returns

Tax Saving Investments

Impact Of Recent Tax Reforms On Individual Taxpayers

Note:

GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month.

Note:

This is for composition dealers with a turnover limit of up to Rs. 1.5 Crores (Rs. 75 lakhs for certain states). It should be filed by the 18th of the following month of the quarter.