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The taxpayer must ensure the 3rd installment is paid on time to avoid interest under Sections 234B and 234C. Annual GST Returns: Start reconciling data for GSTR-9 and GSTR-9C early to avoid last-minute errors or delays. Tax compliance is essential for all taxpayers in India to ensure adherence to the government’s rules and regulations. Below is the detailed statutory calendar for December 2024:
| Due Date | Compliance Particulars | Relevant Section/Form |
|---|---|---|
| 07-Dec-2024 | Deposit TDS/TCS for November 2024. | TDS/TCS |
| Submission of Form 27C for no TCS declaration. | Form 27C | |
| 15-Dec-2024 | Furnishing Form 24G by Government offices where TDS/TCS has been paid without challan. | Form 24G |
| Pay the third installment of advance tax for AY 2025-26. | Advance Tax | |
| Issue TDS certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for October 2024. | Sections 194-IA, 194-IB, 194M, and 194S | |
| Furnish Form 3BB by stock exchanges regarding modified client codes for November 2024. | Form 3BB | |
| 30-Dec-2024 | Submit challan-cum-statement for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for November 2024. | Challan-cum-statement |
| File Form 3CEAD for reporting entities of international groups (if parent entity is not required to file reports in its country). | Form 3CEAD | |
| 31-Dec-2024 | File belated/revised income tax returns for AY 2024-25 (provided assessments are not completed). | AY 2024-25 |
| Due Date | Compliance Particulars | Relevant Form |
|---|---|---|
| 10-Dec-2024 | File GSTR-7 for TDS deducted in November 2024. | GSTR-7 |
| File GSTR-8 for TCS collected by e-commerce operators for November 2024. | GSTR-8 | |
| 11-Dec-2024 | File GSTR-1 for outward supplies for taxpayers with an annual turnover of more than ₹1.5 crore or monthly filers for November 2024. | GSTR-1 |
| 13-Dec-2024 | File GSTR-5 for non-resident taxpayers. | GSTR-5 |
| File GSTR-6 for Input Service Distributors (ISD). | GSTR-6 | |
| File IFF (optional) for QRMP scheme participants. | Invoice Furnishing Facility (IFF) | |
| 20-Dec-2024 | File GSTR-3B for November 2024 (for annual turnover above ₹5 crore or taxpayers opting for monthly returns). | GSTR-3B |
| File GSTR-5A for OIDAR services by non-resident taxpayers. | GSTR-5A | |
| 25-Dec-2024 | Pay monthly GST under the QRMP scheme for November 2024. | QRMP |
| 31-Dec-2024 | File GSTR-9 (Annual Return) for FY 2023-24. | GSTR-9 |
| File GSTR-9C (Reconciliation Statement) for FY 2023-24. | GSTR-9C |
| Due Date | Compliance |
|---|---|
| 15-Dec-2024 | File ECR and deposit ESI/PF contributions for November 2024. |
| Due Date | Compliance |
|---|---|
| 07-Dec-2024 | Deposit equalisation levy for November 2024. |
| Report ECB transactions via Form ECB-2 return (FEMA). | |
| 31-Dec-2024 | Submit XBRL DNBS-10 for NBFCs with assets exceeding ₹100 crore (MCA). |
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